IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 1ST SEPTEMBER 2008 / 10TH BHADRA 1930 WP(C).No. 16562 of 2008(V) ---------------------------------- PETITIONER: ----------------- FERTILISERS AND CHEMICALS TRAVANCORE LTD., UDYOGAMANDAL 683 501, REPRESENTED BY ITS DEPUTY GENERAL MANAGER, (FINANCE) MR, P.L.JOSE. BY ADV. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.ANIL D. NAIR RESPONDENTS: ------------------------ 1. ASSISTANT COMMISSIONER (ASSMT) VAT SPECIAL CIRCLE III, COMMERCIAL TAXES COMPLEX, ERNAKULAM 682 015. 2. STATE OF KERALA, REP. BY ITS SECRETARY, TAXES, SECRETARIAT, THIRUVANANTHAPURAM. 695 001. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 16562 OF 2008 V -------------------------------------- Dated this the 1st September, 2008 JUDGMENT Ext.P11 is challenged. By Ext.P11, the Assistant Commissioner, Special Circle III, has rejected the refund application for Rs.18.72 Crores. What is stated is that the dealer company failed to submit all the required documents prescribed under Rules 46 and 47 of the KVAT Act. Notice was given on 3.3.2008. An opportunity of being heard was also given. It is stated that the Manager has produced renewed Bank Guarantee for Rs.24 Crores. But, the Company did not produce all the required documents. Case of the petitioner is that the petitioner had produced all the documents and it is also prepared to produce the documents and that what remains to be produced is lorry receipts. 2. I heard Shri Vinod Chandran, learned senior Government Pleader for taxes also. Shri vinod Chandran would submit that Ext.P11 does not appear to indicate reasons and that WPC.16562/08 V 2 the matter can be reconsidered. In such circumstances, Ext.P11 is quashed. The first respondent will consider the matter afresh in accordance with law after affording an opportunity of hearing to the petitioner also, and take a decision in the matter at the earliest. The Writ Petition is disposed of as above. Sd/= K. M. JOSEPH, JUDGE kbk. //True Copy// PS to Judge