M/S. J.L Cashews PVT LTD vs. The Asst Commissioner - Kerala High Court, 12 November 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 12TH DAY OF NOVEMBER 2018 / 21ST KARTHIKA, 1940 WP(C).No. 34656 of 2018 PETITIONER: M/S. J.L CASHEWS PVT LTD PRATHIBHA JUNCTION, KADAPPAKKADA, KOLLAM, REPRESENTED BY ITS MANAGING DIRECTOR, LEELAMMA JOHN BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST COMMISSIONER SPECIAL CIRCLE, STATE GST DEPARTMENT, KOLLAM - 691 001 2 THE COMMISSIONER OF STATE GST, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM 695002 GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 34656 of 2018 2

JUDGMENT The petitioner, an assessee on the rolls of the 1st respondent, wanted its return for the year 2014-15 revised. The authorities refused to permit the petitioner to revise the returns. It has filed this Writ Petition seeking the following reliefs: “(i) To quash Ext.P11 order issued by the 1st respondent by the issue of a writ of certiorari or such other writ or order or direction. (ii) To direct the 1st respondent to permit the petitioner to revise the returns for 2014-15 as prayed for in Ext.P1 by the issue of a writ of mandamus or such other writ or order or direction.”

In the light of the ratio of the Ext.P8 judgment dated 06.06.2018 in W.A.Nos.2541 of 2017 and connected cases, I dispose of the Writ Petition quashing Ext.P11 order. Consequently, the 1st respondent will permit the petitioner to revise its returns for 2014-15. DAMA SESHADRI NAIDU JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 25.3.2016 EXHIBIT P2 COPY OF PRE- ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT DT. 20.11.2017 EXHIBIT P3 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 08.01.2018 EXHIBIT P4 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 30.01.2018 EXHIBIT P5 COPY OF APPLICATION FOR RECTIFICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT 22.02.2018 EXHIBIT P6 COPY OF JUDGMENT IN WPC NO. 10107/18 OF THIS HON'BLE COURT DATED 23.3.2018 EXHIBIT P7 COPY OF CIRCULAR NO. 14/2017 ISSUED BY THE 2ND RESPONDENT DT. 21.11.2017 EXHIBIT P8 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 24.7.2018 EXHIBIT P9 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DT. 13.8.2018 EXHIBIT P10 COPY OF JUDGMENT IN W.A. NO. 2541/17 OF THIS HON'BLE COURT DATED 6.6.2018 EXHIBIT P11 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 22.09.218 RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE