Kalyan Jewellers INDIA LTD. vs. Assistant Commissioner Of State Tax

WP(C)/40229/2022HC KeralaGSTCNR KLHC01087281202213 December 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.4 pages

For Petitioner: RAHUL A., SABU C.J, S.SHAINA, KIROSH RAJAN PONNAMBIL

AI SummaryAllowed

Held

The High Court directed the 2nd respondent to consider and pass orders on the petitioner's rectification applications (Exts.P4, P4(a), P4(b)) within a period of two months from the date of receipt of the judgment. The Court also mandated that the petitioner be afforded an opportunity of being heard before passing the orders.

Facts

Kalyan Jewellers India Ltd. filed a writ petition seeking a direction to the 2nd respondent to consider and pass orders on their applications for rectification under Section 66 of the Kerala Value Added Tax Act. These applications pertained to assessment orders issued for the years 2015-2016, 2016-2017, and 2017-2018.

Key Issues

The key legal issue was whether the High Court should direct the tax authorities to expeditiously consider and decide the petitioner's pending applications for rectification of assessment orders under the KVAT Act.

Sections Cited

Section 66 of the Kerala Value Added Tax Act

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. TUESDAY, THE 13TH DAY OF DECEMBER 2022 / 22ND AGRAHAYANA, 1944 WP(C) NO. 40229 OF 2022 PETITIONER: KALYAN JEWELLERS INDIA LTD., 27/55/1, ROUND NORTH, THRISSUR, REPRESENTED BY ITS DIRECTOR T.K. SEETHARAM. BY ADVS. RAHUL A. SABU C.J S.SHAINA KIROSH RAJAN PONNAMBIL RESPONDENTS: 1 ASSISTANT COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, IRINJALAKUDA, THRISSUR DISTRICT, PIN – 680 125. 2 DEPUTY COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, POOTHOLE, THRISSUR DISTRICT, PIN – 680 004. ADV. RESMITHA RAMACHANDRAN (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 40229 OF 2022 2

JUDGMENT This writ petition has been filed for a direction to the 2nd respondent to consider and pass orders on Exts.P4, P4(a) and P4(b) applications filed for rectification under Section 66 of the Kerala Value Added Tax Act within a time frame to be fixed by this Court.

The learned Government Pleader has no objection to such a direction being issued.

This writ petition will therefore, stand disposed of directing the 2nd respondent

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.