The High Court of Kerala passed a judgement stated that a party can demand notices under the Revenue Recovery Act by issuing a writ of mandamus or any other appropriate writ direction or order. It was stated in the case of Youseph A. Alias Yoosuf Kunju vs The Assistant Commissioner (WP(C).No. 4791 of 2014) which was passed by the single judge bench comprising of JUSTICE P.R.RAMACHANDRA MENON
FACTS OF THE CASE:
The petitioner called for the records and to direct the 1st respondent to adjust the amount due to be refunded to the petitioner for the years 2005- 06 and 2006-07 under the KVAT Act and CST Acts pursuant to appellate orders and input tax credit as per Ext.P5 application by adjusting the same in respect of amount due as per Amnesty application submitted by the petitioner, for the years 2001-02 to 2004-05 expeditiously by issuing a writ of mandamus or any other appropriate writ direction or order.Alternatively to direct the 1st respondent to issue refund orders and issue refund to the petitioner for the years 2005-06 and 2006-07 under the KVAT Act and CST Acts pursuant to appellate orders and to consider and grant the claim of input tax credit as per application as expeditiously as possible within a time frame by issuing a writ of mandamus or any other appropriate writ direction or order.
JUDGEMENT OF THE CASE
The first respondent/Assistant Commissioner is directed to forward a copy of the modified assessment order in respect of each assessment year to the petitioner forthwith, if the same is still to be done. It will be open for the petitioner to pursue further proceedings, if at all any further grievance is there in respect of the cause of action. The movables attached by way of Ext.P10 shall be released to the petitioner, on satisfying the due amount under the Amnesty Scheme, which was granted to the petitioner .The writ petition is disposed of. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the first respondent/competent authority for further steps.
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JUDGEMENT REVIEWED BY ROSHNI SABU, KERALA LAW ACADEMY LAW COLLEGE.
