M/S.Gala Icecreams PVT. LTD. vs. Deputy Commissioner (Appeals)
Held
The Court directed the first respondent to decide the rectification application within two weeks. Further proceedings for realization of amounts from the appellate order were deferred until a decision was taken.
Facts
The petitioner filed a rectification application under Section 66 of the Kerala Value Added Tax Act concerning an appellate order. The petitioner's grievance was the inaction of the first respondent in deciding this application.
Key Issues
The primary issue was the delay and inaction by the respondent in deciding a rectification application filed by the petitioner.
Sections Cited
Section 66
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 8TH DAY OF DECEMBER 2017/17TH AGRAHAYANA, 1939 -------------------------------------------- PETITIONER(S) : -------------------------- M/S.GALA ICECREAMS PVT. LTD.,
EPV/288F, ELAMANNOOR,
PUTHUVAL JN. MAROOR P.O.,
PATHANAPURAM - 691 524,
REPRESENTED BY ITS CHIEF FINANCE OFFICER,
MR.RAMESH BABU C.R.
BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD RESPONDENT(S) : ---------------------------- 1. DEPUTY COMMISSIONER (APPEALS)-II, KERALA STATE GST DEPARTMENT, KOLLAM - 691 001. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PATHANAMTHITTA - 689 001. BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-12-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd.
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Appendix — schedule of exhibits
The judgment continues below.
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