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SIFY TECHNOLOGIES LIMITED vs. THE JOINT COMMISSIONER OF STATE TAX AND OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
Joseph Jerard Samson Rodrigues
Res. Counsel
Thushara James

Petitioner / Applicant

SIFY TECHNOLOGIES LIMITED
Respondent THE JOINT COMMISSIONER OF STATE TAX AND OTHERS
Court Kerala High Court
State

Kerala

Date Sep 17, 2020
Order No.

WP(C).No.16866 OF 2020(G)

Citation

2020(9) TAXREPLY 3402
Original Order
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ORDER

The petitioner has approached this Court aggrieved by Ext.P2 order passed by the 1st respondent, rejecting an application preferred by him for condonation of delay in filing returns wherein he had raised the claim for input tax credit. It is seen from Ext.P2 order of the respondents that the refusal to consider the delay condonation application was on account of Ext.P4 order having already been passed by the assessing authority, rejecting an application for refund preferred by the petitioner. The said authority had rejected the application for refund on finding that the returns claiming the input tax credit had not been filed within time. 2. Probably on account of the fact that Ext.P4 order of the assessing authority had not been carried in appeal by the petitioner, the 1st respondent, when considering the delay condonation application preferred by the petitioner, passed Ext.P2 order refusing to condone the delay. 3. When the matter came up for admission before this Cour....

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