IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 3RD MARCH 2009 / 12TH PHALGUNA 1930 WP(C).No. 6840 of 2009(Y) -------------------------------------------- PETITIONER(S): ---------------------- M/S. RAY CONSTRUCTIONS LTD., RAY BHAVAN, N.H BYE PASS, THYKOODAM, ERNAKULAM, KOCHI-19, REPRESENTED BY K.R. VIJAYAKUMAR, SENIOR ACCOUNTS OFFICER. BY ADV. SRI.ARIKKAT VIJAYAN MENON RESPONDENT(S): ------------------------- COMMERCIAL TAX OFFICER (WORKS CONTRACT & LUXURY TAX), SALES TAX COMPLEX, THEVARA, KOCHI-15. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 6840 OF 2009 Y -------------------------------------- Dated this the 3rd March, 2009 JUDGMENT Heard the learned counsel for the petitioner and the learned Government Pleader. The complaint essentially is that credit was not given to the payments effected through TDS. Petitioner refers to Ext.P16. Learned counsel for the petitioner submits that it can be put under Section 43 of the KGST Act. Without expressing any view regarding either the maintainability or the merits of the matter, the Writ Petition is disposed of directing the respondent to consider and take a decision on Ext.P16 in accordance with law within three weeks from the date of production of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge