IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 16TH JULY 2008 / 25TH ASHADHA 1930 WP(C).No. 19097 of 2008(W) ------------------------------------------------ PETITIONER: ----------------- M/S.ANTIQUE SYNDICATE, PATTANAKKAD, CHERTHALA, ALAPPUZHA DISTRICT, REPRESENTED BY K.P.INDRABALAN, MANAGING PARTNER. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS: ---------------------- 1. COMMERCIAL TAX OFFICER, CHERTHALA. 2. COMMISSIONER OF COMMERCIAL TAX, THIRUVANANTHAPURAM. 3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C. K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 19097 OF 2008 W -------------------------------------- Dated this the 16th July, 2008 JUDGMENT Petitioner challenges Ext.P8. By Ext.P8, the application in Form No.21CC for refund of excess input tax credit is rejected for the reason that the purchases were made before filing application for registration under the Kerala Value Added Tax Act. There is no dispute that there is an appellate remedy provided under the Statute against the order in question. In such circumstances, I am not inclined to consider the question in this case. Petitioner is relegated to prefer appeal against the impugned order. Petitioner is granted two weeks' time from today to file appeal. If such appeal is filed within two weeks from today, a decision will be taken on the same by the appellate authority on merits and in accordance with law. The Writ Petition is disposed of as above. K. M. JOSEPH, JUDGE kbk.