BharatTaxGST

Green Facade Solutions PVT.LTD. vs. The State Tax Officer

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WP(C)/31417/2018HC KeralaGSTCNR KLHC01071228201805 October 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU5 pages
For Respondent: GP. DR. THUSHARA JAMES

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 05TH DAY OF OCTOBER 2018 / 13TH ASWINA, 1940 WP(C).No. 31417 of 2018 PETITIONER: GREEN FACADE SOLUTIONS PVT.LTD. JOMY VILLA ,PNGP III/17, SANTHANAPURAM, ALAPPUZHA 688003, ALAPPUZHA DISTRICT, REPRESENTED BY MS. RAI SINGH AUTHORISED SIGNATORY BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, KALLUPALAM, ALAPPUZHA 688001 2 THE DEPUTY COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, VAZHICHERRY, ALAPPUZHA 688001 3 THE COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 002. OTHER PRESENT: GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 31417 of 2018 2

JUDGMENT The petitioner, an assessee under the KVAT Act besides the present tax regime of GST, filed this Writ petition seeking the following reliefs: “a) To direct the first respondent to consider Ext.P7 request and permit the petitioner to revise the quarterly returns filed for the Assessment years 2014-2015, 2015-2016 and 2016-2017 by the issue of a Writ of Mandamus or such other Writ or Order or direction. b) To issue a Writ of Certiorari or other appropriate writ, order or direction and quash Ext.P12 order of the first respondent. c) To grant the petitioner such other reliefs as this Honourable Court may deem fit in the interests of justice.”

2.

This Court earlier decided an identical issue in the judgment dated 13.08.2018 in W.P.(C)No.12478/2018. Applying the same ratio, I set aside Ext.P12 and direct the respondent authorities to consider the petitioner's plea for the revision of returns. DAMA SESHADRI NAIDU JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF THE WORK ORDER NO. L&T/B&F/CBA/HQ-PROC/14-15/338 DATED 19-09-2014 ISSUED BY THE AWARDER M/S. LARSEN & TOUBRO LIMITED, CONSTRUCTION, BUILDINGS & FACTORIES, CHENNAI. EXHIBIT P2 TRUE PHOTOCOPY OF THE FORM NO. 20H CERTIFICATE APPROVED AND CERTIFIED BY THE FIRST RESPONDENT. EXHIBIT P3 A TRUE PHOTOCOPY OF THE BILL SUMMARY NO. 1 DATED 19.12.2014, ISSUED BY THE AWARDER M/S. L & T LTD. EXHIBIT P3 B TRUE PHOTOCOPY OF THE BILL SUMMARY NO. 2 DATED 09.01.2015, ISSUED BY THE AWARDER M/S. L & T LTD. EXHIBIT P3 C TRUE PHOTOCOPY OF THE BILL SUMMARY NO. 3 DATED 16.06.2015, ISSUED BY THE AWARDER M/S. L & T LTD. EXHIBIT P3 D TRUE PHOTOCOPY OF THE BILL SUMMARY NO. 4 DATED 07.09.2015, ISSUED BY THE AWARDER M/S. L & T LTD. EXHIBIT P3 E TRUE PHOTOCOPY OF THE BILL SUMMARY NO. 5 DATED 03.03.2016, ISSUED BY THE AWARDER M/S. L & T LTD. EXHIBIT P3 F TRUE PHOTOCOPY OF THE BILL SUMMARY NO. 6 DATED 24.08.2016, ISSUED BY THE AWARDER M/S. L & T LTD. EXHIBIT P4 A TRUE PHOTOCOPY OF THE CERTIFICATE IN FORM NO. 20F, ISSUED BY THE AWARDER M/S. L & T LTD, FOR A VALUE OF RS. 2,09,098/- EXHIBIT P4 B TRUE PHOTOCOPY OF THE CERTIFICATE IN FORM NO. 20F, ISSUED BY THE AWARDER M/S. L & T LTD, FOR A VALUE OF RS. 1,74,056/- EXHIBIT P4 C TRUE PHOTOCOPY OF THE CERTIFICATE IN FORM NO. 20F, ISSUED BY THE AWARDER M/S. L & T LTD, FOR A VALUE OF RS. 67,613/- EXHIBIT P4 D TRUE PHOTOCOPY OF THE CERTIFICATE IN FORM NO. 20F, ISSUED BY THE AWARDER M/S. L & T LTD, FOR A VALUE OF RS. 38,594/- EXHIBIT P4 E TRUE PHOTOCOPY OF THE CERTIFICATE IN FORM NO. 20F, ISSUED BY THE AWARDER M/S. L & T LTD, FOR A VALUE OF RS. 49,392/- EXHIBIT P4 F TRUE PHOTOCOPY OF THE CERTIFICATE IN FORM NO. 20F, ISSUED BY THE AWARDER M/S. L & T LTD, FOR A VALUE OF RS. 1,56,722/- EXHIBIT P5 TRUE PHOTOCOPY OF THE WORKS COMPLETION CERTIFICATE DATED 31.08.2016, ISSUED BY THE AWARDER M/S. L&T LTD. EXHIBIT P6 TRUE PHOTOCOPY OF JUDGMENT DATED 29-01-2018 OF THIS HONOURABLE COURT IN WRIT PETITION (CIVIL) NO. 2820 OF 2018. EXHIBIT P7 TRUE PHOTOCOPY OF THE DETAILED RETURN REVISION REQUEST OF THE PETITIONER DATED DATED 25.05.2018 SUBMITTED TO THE FIRST RESPONDENT. EXHIBIT P8 TRUE PHOTOCOPY OF THE DETAILED RETURN REVISION REQUEST OF THE PETITIONER DATED 25.05.2018 SUBMITTED TO THE SECOND RESPONDENT. EXHIBIT P9 TRUE PHOTOCOPY OF THE DETAILED RETURN REVISION REQUEST OF THE PETITIONER DATED 28.05.2018 SUBMITTED TO THE THIRD RESPONDENT. EXHIBIT P10 TRUE PHOTOCOPY OF THE NOTICE NO. 32041589848/14-15 DATED 09.07.2018, ISSUED BY THE FIRST RESPONDENT. EXHIBIT P11 TRUE PHOTOCOPY OF THE PETITIONER'S REPLY LETTER DATED 16.07.2018, SUBMITTED TO THE FIRST RESPONDENT ON 17.07.2018. EXHIBIT P12 TRUE PHOTOCOPY OF THE ORDER NO. 32041589848/14-15 DATED 23.07.2018, ISSUED BY THE FIRST RESPONDENT.

RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.