IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 23RD JULY 2008 / 1ST SRAVANA 1930 WP(C).No. 21763 of 2008(N) ----------------------------------------------- PETITIONER: ------------------- M/S. GLENROCK POLYMERS (P) LTD., MALLIKASESERY.P.O, PALA, KOTTAYAM DISTRICT, REPRESENTED BY MANAGING DIRECTOR GEORGEKUTTY.N.V. BY ADV. SRI.BOBBY JOHN SRI.TOMSON T.EMMANUEL RESPONDENTS: ----------------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, PONKUNNAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 3. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 21763 OF 2008 N -------------------------------------- Dated this the 23rd July, 2008 JUDGMENT Briefly put, the case of the petitioner is as follows: Petitioner is assessed for the years 2003 - 2004 and 2004 - 2005. The matter was carried in Appeal. Petitioner remitted Rs.3,60,951/= for the assessment year 2003 - 2004 and Rs.5,71,021/= for the assessment year 2004 - 2005. Petitioner is also alleged to have furnished Bank Guarantees for the balance amounts for both the assessment years. The Appeals were allowed. Thereafter, the first respondent passed revised assessment orders under the KGST Act and also under the CST Act with nil demand. Petitioner made repeated requests for refund of the amount remitted in the appellate stage and also to return the Bank Guarantees. Petitioner has already approached the first respondent by filing Exts.P10 and P10(A). In such circumstances, there will be a direction to the first respondent to consider and take a decision on Exts.P10 and P10(A) within a WPC.21763/08 N 2 period of two weeks from the date of receipt of a copy of this Judgment. The question of interest also will be considered in accordance with law while taking a decision in the matter as aforesaid. The Writ Petition is disposed of as above. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge