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2021 (7) TMI 588 - HC - VAT and Sales TaxAdjustment of tax collected by the Government of Kerala - petitioner states that though the representation/objections was submitted, the respondents have not passed any orders and the Writ Petition is also pending for several years - HELD THAT:- This Court is of the considered opinion that the objections/representation received in this regard from the petitioner on 01.03.2014 is to be considered with reference to the provisions of law and based on the principles laid down by the Hon'ble Apex court of India. In order to establish the case, the petitioner has to enclose copies of the representation/objections and the judgments of the Hon'ble Supreme Court in the subject, enabling the authorities to consider the objections already filed. The 1st respondent/the Deputy Commercial Tax Officer-III, Thoothukudi is directed to consider the objections/representation submitted by the writ petitioner on 01.03.2004 and pass orders by affording opportunity to the writ petitioner and a personal hearing, if any such request is made, and dispose of the same, within a period of twelve weeks from the date of receipt of a copy of this order - Petition disposed off.
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