Judgment
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 Ext.P10 after affording an opportunity of hearing to the petitioner within a period of two months from the date of receipt of a certified copy of this judgment.
GOPINATH P.
JUDGE AMG
2024:KER:59794 W.P (C) No.25805/2024 -3- APPENDIX OF WP(C) 25805/2024 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE LEDGER OF THE NEW STAR TRADERS FOR THE MONTH FROM 1.12.2018 TO 31.03.2019 Exhibit P2 A TRUE COPY ORDER NUMBER OIO/TPS/TSR/CNTK/2024/24- STO DATED 24.04.2024 Exhibit P3 A TRUE COPY OF THE FORM GST DRC-07 DATED 24.04.2024 ISSUED BY THE RESPONDENT Exhibit P4 A TRUE COPY OF THE CIRCULAR NO 183/15/2022-GST DATED 27.12.2022 Exhibit P5 A TRUE COPY OF THE REPLY UNDER RTI GIVEN BY THE STATE TAX OFFICER, KUNNATHUNADU DATED 04.06.2024 Exhibit P6 A TRUE COPY OF THE LETTER FROM KJS TRADERS DATED 01.07.2024 Exhibit P7 A TRUE COPY OF THE LETTER FROM SHREE SAI ASSOCIATED TRADERS DATED 01.07.2024 Exhibit P8 A TRUE COPY OF THE LETTER FROM APR TRADERS DATED 01.07.2024 Exhibit P9 A TRUE COPY OF THE LETTER FROM PRM ASSOCIATES DATED 01.07.2024 Exhibit P10 A TRUE COPY OF THE RECTIFICATION APPLICATION WHICH WAS FILED BY THE PETITIONER DATED 31.07.2024