Judgment
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.
2.
The learned Government Pleader has no objection to such a direction being issued.
3.
This writ petition will therefore, stand disposed of directing the 2nd respondent to consider and pass orders on Exts.P4, P4(a) and P4(b) applications for rectification filed by the petitioner within a period of two months from the date of receipt of a certified copy of this judgment, after affording to the petitioner an opportunity of being heard.
Sd/- GOPINATH P.
JUDGE DK
WP(C) NO. 40229 OF 2022 3 APPENDIX OF WP(C) 40229/2022 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE ORDER DATED 26-03-2021 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-2016.
Exhibit P1(a) A COPY OF THE ORDER DATED 29-06-2021 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-2017.
Exhibit P1(b) A COPY OF THE ORDER DATED 26-03-2021 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-2018.
Exhibit P2 COPY OF INTERIM STAY ORDER DATED 13-08- 2021 ISSUED BY THIS HON'BLE COURT ISSUED IN W.P.(C) NO.16764/2021.
Exhibit P2(a) COPY OF INTERIM STAY ORDER DATED 13-08- 2021 ISSUED BY THIS HON'BLE COURT ISSUED IN W.P.(C) NO.16770/2021.
Exhibit P2(b) COPY OF INTERIM STAY ORDER DATED 13-08- 2021 ISSUED BY THIS HON'BLE COURT ISSUED IN W.P.(C) NO.16765/2021.
Exhibit P3 COPY OF INTERIM STAY ORDER DATED 7-09- 2021 ISSUED BY THIS HON'BLE COURT ISSUED IN W.P.(C) NO.16764/2021.
Exhibit P3(a) COPY OF INTERIM STAY ORDER DATED 7-09- 2021 ISSUED BY THIS HON'BLE COURT ISSUED IN W.P.(C) NO.16770/2021THE WEBSITE OF THE DEPARTMENT.
Exhibit P3(b) COPY OF INTERIM STAY ORDER DATED 7-09- 2021 ISSUED BY THIS HON'BLE COURT ISSUED IN W.P.(C) NO.16765/2021.
Exhibit P4 COPY OF PETITION DATED 11-10-2022 FILED BY THE PETITIONER U/S.66 BEFORE THE 2ND RESPONDENT IN RELATION TO EXT.P1 ORDER.
WP(C) NO. 40229 OF 2022 4 Exhibit P4(a) COPY OF PETITION DATED 11-10-2022 FILED BY THE PETITIONER U/S.66 BEFORE THE 2ND RESPONDENT IN RELATION TO EXT.P1(A) ORDER.
Exhibit P4(b) COPY OF PETITION DATED 11-10-2022 FILED BY THE PETITIONER U/S.66 BEFORE THE 2ND RESPONDENT IN RELATION TO EXT.P1(B) ORDER.
Exhibit P5 COPY OF THE NOTICE DATED 31-10-2022 ISSUED BY THE 2ND RESPONDENT.
Exhibit P6 COPY OF LETTER DATED 01-11-2022 OF THE PETITIONER ADDRESSED TO THE 2ND RESPONDENT.
Exhibit P7 COPY OF LETTER DATED 9-11-2022 OF THE 2ND RESPONDENT ADDRESSED TO THE ADVOCATE GENERAL.
Exhibit P8 COPY OF LETTER DATED 30-11-2022 OF THE PETITIONER ADDRESSED TO THE 2ND RESPONDENT.