EMMANUEL THOMAS Vs. STATE OF KERALA

JUDGEMENT

(1.) THE petitioner in the writ petition claimed expeditious disposal of the refund applications made for the months of January, February and March in the assessment year 2012 -2013. The petitioner's case is that returns have been filed which indicates export having been made by the petitioner of natural rubber which would be entitled to exemption. The petitioner's refund applications however has not been processed, is the contention raised in the writ petition.

(2.) THE State has filed an affidavit which indicates that a pre - assessment notice was issued under section 25(1) of the Kerala Value Added Tax Act on 24.7.2013. It is also submitted that along with the pre -assessment notice, a notice under section 67 proposing to impose penalty has also been issued. In any event the petitioner seems to be not in the know of the issuance of a notice for penalty.

(3.) THE refund applications definitely could be taken up after the assessment proceedings as also the conclusion of the penalty proceedings as noticed herein. Since the petitioner is not in the know of the notice issued under section 67, the petitioner's remedy would be left open to agitate the same before the appropriate authority. With the above reservation, the writ petition is disposed of directing disposal of the assessment proceedings as directed herein. It is made clear that in disposing of the assessment proceedings the objections of the petitioner has to be considered and the documents filed in support of the exemption claimed, also taken note of.