KIRAN ROLLER FLOUR MILLS NIDA KANJIKODE WEST PALAKKAD DISTRICT REPRESENTED BY ITS PARTNER S M BALAKRISHNA Vs. ASSISTANT COMMISSIONER SPECIAL CIRCLE DEPARTMENT OF COMMERCIAL TAXES PALAKKAD

JUDGEMENT

(1.) THE petitioner has approached this Court with the following prayers:

(2.) THE learned Counsel for the petitioner submits that by virtue of the amount already satisfied by the petitioner in respect of different assessment years, there is an excess payment , which has been ordered to be refunded, as discernible from Exts. P1 to P5 orders with interest, under Section 44 of the KGST Act. Inspite of many a request made by the petitioner, the position still remains to be the same and the petitioner is yet to obtain the refund, which in turn is sought to be intercepted.

(3.) IN the above circumstance, the respondents are directed to effect the refund flowing from Exts.P1 to P5 orders with interest at the rate as specified under Section 44 of the KGST Act. The proceedings, as above, shall be finalised, in accordance with law, and the amount shall be refunded as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of the judgment. Writ Petition is allowed. No cost.