Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS THURSDAY, THE 10TH DAY OF AUGUST 2023 / 19TH SRAVANA, 1945 WP(C) NO. 23128 OF 2023 PETITIONER:
LIGEESH K., AGED 38 YEARS LEGAL HEIR AND S/O OF LATE MOHAMMED ALI K, PROPRIETOR, LINEESH AGENCIES 18 / 562, AZHAR COMPLEX, Z C NORTH ROAD, CHALAPPURAM P.O, KOZHIKODE, PIN – 673002 BY ADVS.
R.JAIKRISHNA NARAYANI HARIKRISHNAN C.S.ARUN SHANKAR ANISH P.
RESPONDENT/S:
1 DEPUTY COMMISSIONER OF STATE TAX, SPECIAL CIRCLE - I, STATE GST DEPARTMENT, SGST COMPLEX, JAWAHAR NAGAR, ERANHIPALAM P.O., KOZHIKODE, PIN – 673006 2 DEPUTY COMMISSIONER (ARREAR RECOVERY), ARREAR RECOVERY CELL, STATE GST DEPARTMENT, SGST COMPLEX, JAWAHAR NAGAR, ERANHIPALAM P.O., KOZHIKODE, PIN – 673006 3 JOINT COMMISSIONER, OFFICE OF DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, JAWAHAR NAGAR, ERANHIPALAM P.O., KOZHIKODE, PIN - 673006 OTHER PRESENT:
SR GP SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.23128/2023 -:2:- Dated this the 10th day of August,2023 J U D G M E N T The writ petition is filed to direct the first respondent to consider and dispose of Ext P6 rectification petition, expeditiously.
2.
The petitioner’s case is that, aggrieved by Ext P4 assessment order, the petitioner has preferred Ext P6 rectification petition before the first respondent on 21.12.2021. However, the said petition has not been considered. Hence, the writ petition.
3.
Heard; Sri. R.Jaikrishna, the learned counsel appearing for the petitioner and Smt. Thushara James, the learned Senior Government Pleader appearing for the respondents.
4.
Having considered the pleadings and materials on record and taking note of the fact that Ext P6 rectification petition is pending consideration before the first respondent since 21.12.2021, I deem it
W.P.(C)No.23128/2023 -:3:- appropriate to dispose of the writ petition.
Resultantly, I order the writ petition as follows:
(i) The first respondent is directed to consider and dispose of Ext P6 rectification petition, in accordance with law and as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a certified copy of this judgment, after affording the petitioner an opportunity of being heard.
(ii) It is made clear that this Court has not considered anything on the merits of Ext P6 rectification petition.
(iii) Until such time orders are passed on Ext P6 rectification petition, all further recovery proceedings shall stand deferred.
Sd/- C.S.DIAS,JUDGE DST/10.08.23 //True copy// P.A.To Judge
W.P.(C)No.23128/2023 -:4:- APPENDIX PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF DEATH CERTIFICATE OF SHRI MOHAMMED ALI K ISSUED BY KOZHIKODE CORPORATION DATED 4.9.2021 EXHIBIT P2 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER'S FATHER DATED 22.07.2021 EXHIBIT P3 TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER'S FATHER BEFORE THE 1ST RESPONDENT
WITHOUT
ENCLOSURES
DATED 11.8.2021 EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER'S FATHER DATED 7.12.2021 EXHIBIT P5 TRUE COPY OF THE SUMMARY OF ORDER IN FORM GST DRC-07 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER'S FATHER DATED 8.12.2021 EXHIBIT P6 TRUE COPY OF THE RECTIFICATION PETITION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 21.12.2021 EXHIBIT P7 TRUE COPY OF THE SCREENSHOT OF PORTAL EVIDENCING STATUS OF RECTIFICATION PETITION DATED NIL RESPONDENTS’ EXHIBITS: NIL