Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 26TH DAY OF JULY 2023 / 4TH SRAVANA, 1945 WP(C) NO. 23214 OF 2023 PETITIONER:
M/S. AMMA WOODS PRIVATE LTD., KOTTUNGAL SHOPPING COMPLEX, XII/238C, KODAMUR, THRISSUR REPRESENTED BY ITS MANAGING DIRECTOR, MRIDHUL SREEDHAR , AGED 28 YEARS, S/O SALEESH K.S., PIN - 680574 BY ADV SANTHOSH P.ABRAHAM RESPONDENTS:
1 THE DEPUTY COMMISSIONER, [FORMERLY ASST. COMMISSIONER (ASSMT], STATE GOODS & SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, STATE GST COMPLEX, THRISSUR, PIN - 680004 2 THE STATE TAX OFFICER STATE TAX PAYER SERVICE CIRCLE (NATTIKA) KERALA STATE GOODS & SERVICE TAX DEPARTMENT STATE GST COMPLEX, THRISSUR, PIN - 680004 3 THE JOINT COMMISSIONER OF STATE TAX (FORMERLY DEPUTY COMMISSIONER) TAX PAYER SERVICE KERALA STATE GOODS & SERVICE TAR DEPARTMENT STATE GST COMPLEX, THISSUR, PIN - 680004 4 THE COMMISSIONER OF STATE TAX KERALA STATE GOODS & SERVICE TAX DEPARTMENT TAX TOWER, KARANANA, THIRUVANANTHAPURAM, PIN - 695001 OTHER PRESENT:
SR GP SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 23214 OF 2023 2 Dated this the 26th day of July, 2023 JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Ext.P4 request submitted by the petitioner for revision of its annual return.
2. The petitioner’s case is that, it is a private limited company and is an assessee under the KVAT Act. The petitioner has submitted its annual return in the year 2014-15. Immediately, after filing the return, the petitioner has noticed certain mistakes in the said return. Hence, the petitioner has submitted Ext.P4 request before the second respondent to revise the return. Although Ext.P4 is submitted on 29.6.2015, the same has not been considered. Hence, the writ petition.
3. Heard; Sri.Santhosh P.Abraham, the learned
WP(C) NO. 23214 OF 2023 3 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.P4 request is pending consideration before the second respondent since 29.6.2015, I deem it appropriate to direct the second respondent to consider and dispose of the same, immediately.
Resultantly, I order the writ petition as follows:- (i) The second respondent is directed to consider and dispose of Ext.P4 request, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard.
(ii) Needless to mention, this Court has not
WP(C) NO. 23214 OF 2023 4 expressed anything on the merits of Ext.P4 request.
Sd/- rmm26/7/2023 C.S.DIAS, JUDGE
WP(C) NO. 23214 OF 2023 5 APPENDIX OF WP(C) 23214/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ANNUAL RETURN FOR THE YEAR 2014-15 DATED 29-6-2015 Exhibit P2 TRUE COPY OF THE E-MAIL DATED 15-06-2015 SEND BY THE PETITIONER Exhibit P3 TRUE COPY OF THE FORM 21CC APPLICATION DATED 29-06-2015 Exhibit P4 TRUE COPY OF THE REQUEST DATED 29-06- 2015 SUBMITTED BY THE PETITIONER Exhibit P5 TRUE COPY OF THE LETTERS OF THE AUDITOR DATED 29-01-2016 ADDRESSED TO THE 1ST RESPONDENT Exhibit P6 TRUE COPY OF THE REQUEST DATED 29-01- 2016 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P7 TRUE COPY OF THE ORDER NO.32080672978/2014-15 DATED 15-11-2017 Exhibit P8 TRUE COPY OF THE ORDER NO.32080672978/2014-15 DATED 25-09-2021 Exhibit P9 TRUE COPY OF THE REMINDER REQUEST DATED 7- 10-2021 SUBMITTED BY THE PETITIONER