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Judgment
Petitioner was an assessee under the Kerala Value Added Tax Act, 2003 (the Act). The escaped turnover of the petitioner for three years has been assessed under Section 25(1) of the Act. The petitioner challenged the orders of assessment in appeals, and during the pendency of the appeals, they paid a portion of the tax demanded in terms of the assessment orders. The appellate authority affirmed the assessment orders with certain modifications. It is stated that the petitioner challenged the decision of the appellate authority before the Tribunal and the Tribunal absolved the petitioner from the liability completely. It is stated that thereupon, the petitioner preferred Ext.P10 application for refund of the tax paid during the pendency of the first appeals.
The grievance of the petitioner in the writ petition concerns the inaction on the part of the assessing authority in passing orders on Ext.P10 application for refund.
Heard the learned counsel for the petitioner as also the learned Government Pleader.
Having regard to the facts and circumstances, I deem it appropriate to dispose of the writ petition directing the assessment authority to take up and pass orders on Ext.P10 application for refund, within six weeks from the date of receipt of a copy of the judgment. Ordered accordingly.