Valvoline Cummins Ltd. vs Sales Tax Officer, Commercial Tax Officer and State of Kerala

K.S. Radhakrishnan, Acting C.J.

Heard learned Counsel on either side.

The writ petition was preferred seeking a writ of mandamus directing respondents 2 and 3 to consider the claim of the petitioner to adjust the excess payment as per Ext.P1 return and to quash Ext.P8 order and Ext.P9 notice. Counsel appearing for the appellant brings to the notice of this Court a judgment of the learned Single Judge in W.P.(C) No. 31458 of 2005. Reference was also made to Section 11 of the Kerala Value Added Tax Act, 2003.

Taking note of the entire facts and circumstances of the case we feel it will be appropriate to give a direction to the third respondent to reconsider the request of the appellant for adjustment of tax paid towards tax due in the light of the judgment of this Court in W.P.(C) No. 31458 of 2005. A decision shall be taken in the matter untrammelled by the findings of the learned Single Judge, after notice to the appellant within a period of two months from the date of receipt of a copy of this judgment. Till such time no coercive proceedings shall be initiated against the appellant.

Writ appeal is disposed of accordingly.