Manu Treads Private Limited vs. The State Tax Officer
Held
The Court granted the petitioners two more weeks to comply with the statutory requirements by replying to the notices. The authorities were directed to consider the petitioners' defense once they respond.
Facts
The petitioners received notices under Section 25(1) of the KVAT Act, read with Rule 47(3) of the KVAT Rules, 2005, for assessment years 2014-15 to 2016-17. They filed a writ petition assailing these notices.
Key Issues
Whether the petitioners should be granted an extension of time to respond to statutory notices. The primary issue was about extending the time for compliance.
Sections Cited
Section 25(1), Rule 47(3)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 21ST DAY OF DECEMBER 2018 / 30TH AGRAHAYANA, 1940 WP(C).No. 41268 of 2018 PETITIONER/S: 1 M/s. MANU TREADS PRIVATE LIMITED KATTOR, EDAMUTTAM, THRISSUR 680 702. REPRESENTED BY ITS MANAGING DIRECTOR MR. HARI BALAKRISHNAN. 2 M/.S. AISWARYA POLYMERS, KATTOR, EDAMUTTAM, THRISSUR 680 702, REPRESENTED BY ITS PROPRIETOR MRS. ANITHA HARI. 3 M/S. MAHIMA RUB- TECH PVT. LTD, KATTOR, EDAMUTTAM, THRISSUR 680 702, REPRESENTED BY ITS MANAGING DIRECTOR MR. V.G UNNIKRISHNAN. BY ADVS. SRI.M.UNNIKRISHNA MENON SRI.C.CHANDRASEKHARAN RESPONDENT/S: 1 THE STATE TAX OFFICER OFFICE OF THE STATE OFFICER, DEPARTMENT OF SGST KERALA, IRINJALAKUDA, THRISSUR PIN 680 125 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TRIVANDRUM 695 001. 3 SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, TRIVANDRUM 695 001. BY GOVERNMENT PLEADER DR. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 41268 of 2018 2 JUDGMENT
The petitioners have received the Exts.P4 to
The judgment continues below.
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