IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN WEDNESDAY, THE 31ST MARCH 2010 / 10TH CHAITHRA 1932 WP(C).No. 2103 of 2007(A) -------------------------------------- PETITIONER(S): ----------------------- N. RAJKUMAR, PROPRIETOR, SRI DEVI TRADING COMPANY, VADAKKANTHARA ROAD, PALAKKAD. BY ADV. SRI.N.MURALEEDHARAN NAIR, SRI.V.K.SHAMUSUDHEEN. RESPONDENT(S): ------------------------- COMMERCIAL TAX OFFICER/SALES TAX OFFICER, IST CIRCLE, PALAKKAD. BY GOVT. PLEADER MR.K.P. PRADEEP. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 2103/2007-A APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE MODIFIED ASSESSMENT ORDER PASSED BY RESPONDENT FOR THE YEAR 96-97 DATED 24/11/2005. EXT.P2: COPY OF THE REFUND ADJUSTMENT ORDER -DO- -DO- DATED 14/12/2005. EXT.P3: COPY OF THE NOTICE FOR THE MONTH OF APRIL & MAY 2006 DATED 16/06/2006 ISSUED BY RESPONDENT. EXT.P4: COPY OF THE REPLY FILED BY THE PETITIONER BEFORE THE RESPONDENT DATED 19/06/2006. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.S. TO JUDGE rs. THOTTATHIL B.RADHAKRISHNAN, J. = = = = = = = = = = = = = = = = = = = = = = = = W.P.(C).No.2103 of 2007-A = = = = = = = = = = = = = = = = = = = = = = = = Dated this the 31st day of March, 2010. Judgment The petitioner's request is that excess amounts paid under the KGST Act may be ordered to be adjusted towards dues under the KVAT Act. With the passage of time, statutory amendments have been made in favour of the petitioner. That was subsequent to Ext.P3. Therefore, Ext.P3 is quashed and the statutory authorities are directed to take up the request of the petitioner, re-consider the issue and grant fresh orders at the earliest, at any rate, within two months from the date of receipt of a copy of this judgment. The writ petition ordered accordingly. THOTTATHIL B.RADHAKRISHNAN, JUDGE. Sha/0804