M.Unnikrishnan vs. Assistant Commissioner (Works Contract)
Held
The Court directed the 3rd respondent to consider and dispose of the petitioner's rectification request (Ext.P6) within one month, after providing an opportunity of being heard. It also ordered that further recovery proceedings based on the assessment order (Ext.P5) be deferred until a decision is made on Ext.P6, without expressing any opinion on the merits of the request.
Facts
The petitioner challenged an assessment order (Ext.P5) claiming errors and filed a rectification request (Ext.P6) with the 3rd respondent. Apprehensive of recovery proceedings during the pendency of the rectification request, the petitioner sought a direction for its expeditious disposal and a stay on recovery. The writ petition was filed to direct the 3rd respondent to consider and dispose of Ext.P6.
Key Issues
Whether the High Court should direct a GST authority to expeditiously dispose of a pending rectification request against an assessment order and defer recovery proceedings until such disposal.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 25TH DAY OF JULY 2023 / 3RD SRAVANA, 1945 WP(C) NO. 23879 OF 2023 PETITIONER/S: M.UNNIKRISHNAN,AGED 56 YEARS S/O.BALAN, MOORTHODYIL HOUSE, VILAYUR WEST, PATTAMBI, PALAKKAD, PIN - 679309 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 ASSISTANT COMMISSIONER (WORKS CONTRACT), STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678001 2 DEPUTY COMMISSIONER OF STATE TAX (ARREAR RECOVERY), STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678001 3 STATE TAX OFFICER,TAX PAYER SERVICES CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678001 4 STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 OTHER PRESENT: SR GP SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 23879 OF 2023 2 JUDGMENT The writ petition is filed to direct the 3rd respondent to consider and dispose of Ext.P6 request made by the petitioner for rectification of Ext.P5 asses
The judgment continues below.
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