Vathissery Mohamed Ebrahim vs. State Tax Officer

WP(C)/25805/2024HC KeralaGSTCNR KLHC01123616202407 August 2024Bench: HONOURABLE MR. JUSTICE GOPINATH P.3 pages
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Held

The Court directed the respondent to consider and pass orders on the petitioner's rectification application (Ext.P10) within a period of two months from the date of receipt of the judgment. This consideration must be done after affording an opportunity of hearing to the petitioner.

Facts

The petitioner approached the High Court seeking a direction to the respondent State Tax Officer to consider and pass orders on their application for rectification (Ext.P10). The Government Pleader, representing the respondent, submitted that there was no objection to such a direction.

Key Issues

The key legal issue was whether the High Court should direct the tax authorities to consider and pass orders on a rectification application filed by the petitioner within a stipulated timeframe.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 7TH DAY OF AUGUST 2024 / 16TH SRAVANA, 1946 WP(C) NO. 25805 OF 2024 PETITIONER/S: VATHISSERY MOHAMED EBRAHIM, AGED 50 YEARS PROPRIETOR, NEW STAR TRADERS, I/123A, VALAYANCHIRANGARA, ERNAKULAM, KERALA, PIN - 683556 BY ADVS. ELDHO MATHEW RASMI NAIR T. RESPONDENT/S: STATE TAX OFFICER, TAXPAYER SERVICES CIRCLE, NATTIKA, STATE GST DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680566 SMT. JASMIN M.M., GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.08.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2024:KER:59794 W.P (C) No.25805/2024 -2-

J U D G M E N T The only relief ought for by the petitioner is for a direction to the respondent to consider and pass orders on Ext.P10 application filed for rectification.

2.

The learned Government Pleader submits that there is no objection in a direction being issued to consider and pass orders on Ext.P10 after affording an opportunity of hearing to the petitioner.

3.

In the light of the above submission, this writ petition will stand disposed of directing the respondent to consider and pass orders on Ex

The judgment continues below.

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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.