The court mandates timely processing of refund applications in tax matters based on prior favorable assessments.

JUDGMENT

The petitioner was the registered dealer under the provisions of the Kerala Value Added Tax Act , 2003. The grievance of the petitioner is against the delay in considering the Ext.P5 application submitted by the petitioner for refund, for the year 2012-2013. Earlier as per Ext.P1 order of assessment, certain tax liability was imposed upon the petitioner, and the amount payable by the petitioner as per Ext.P1 was adjusted from the refund claimed by the petitioner for excess payment for the year 2016-2017. The petitioner filed an appeal against Ext.P1 and the said appeal was disposed of as per Ext.P4 wherein, Ext.P1 order of assessment was set aside by making the assessment as one of nil demand. In the light of Ext.P4, the petitioner submitted Ext.P5 application, seeking refund of the said amount. Even though the said application was submitted as early as on 21.10.2025, so far the same has not been disposed of.

2. After hearing the learned counsel for the petitioner and the learned Government Pleader, I am inclined to dispose of this writ petition. Since the appeal filed by the petitioner is decided in its favour, it is the obligation of the respondents to ensure that the payment receivable by the petitioner on account of the said order is released to the petitioner expeditiously. In such circumstances, this writ petition is disposed of, directing the 1^st respondent to consider Ext.P5 and take an appropriate decision and release the amount within a period of one month from the date of receipt of a copy of this judgment.

Sd/-

ZIYAD RAHMAN A.A.