Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K. BABU THURSDAY, THE 13TH DAY OF OCTOBER 2022 / 21ST ASWINA, 1944 WP(C) NO. 31527 OF 2022 PETITIONER:
M/S. T.O. ITTOOP & ASSOCIATES, AGED 63 YEARS CHITTOOR ROAD, PACHALAM, ERNAKULAM KOCHI - REPRESENTED BY ITS MANAGING PARTNER, T.I. GEORGE PIN – 682012 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 THE ASSISTANT COMMISSIONER (WC & LT) DEPARTMENT OF STAT GST, OLD RAILWAY STATION ROAD, KOCHI PIN – 682018 2 THE COMMISSIONER OF COMMERCIAL TAXES STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA,THIRUVANANTHAPURAM PIN – 695002 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.31527 of 2022 2 K.BABU, J.
------------------------------------------- W.P.(Crl) No. 31527 of 2022 --------------------------------------------- Dated this the 13th day of October, 2022 JUDGMENT
The prayers in this Writ Petition filed under Article 226 of the Constitution of India are as follows:- “(i) To direct the 1st respondent to pass orders of Ext.P7 application filed before him at the earliest by the issue of a writ of mandamus or such other writ or order or direction.
(ii) To grant the petitioner such other incidental reliefs including the costs of these proceedings.” 2. Heard the learned counsel for the petitioner and the learned Government Pleader.
3.
The petitioner is a partnership firm engaged in the execution of works contract and is an assessee under the provisions of the Kerala Value Added Tax Act, 2003, on the rolls of respondent No.1. The petitioner was served with Ext.P6 assessment order. The petitioner submitted Ext.P7 letter dated 14.03.2019 pointing out mistakes in the assessment order. The petitioner now seeks a direction to respondent No.1 to dispose
W.P.(C) No.31527 of 2022 3 of Ext.P7 application in a time bound manner.
3.
The learned Government Pleader submitted that respondent No.1 will consider and dispose of the application within a period of one month.
4.
Therefore, respondent No.1 is directed to dispose of Ext.P7 application in accordance with law within a period of one month from the date of production of a certified copy of this judgment.
The Writ Petition (Civil) is disposed of accordingly.
Sd/- K.BABU JUDGE VPK
W.P.(C) No.31527 of 2022 4 APPENDIX OF WP(C) 31527/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF LOCAL DELIVERY BOOK OF THE PETITIONER'S CHARTERED ACCOUNTANT EVIDENCING FUILING OF AUDIT REPORT 07-01-2014 Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 30-07-2015 Exhibit P3 COPY OF JUDGMENT IN WPC NO. 34563/2015 OF THIS HON'BLE COURT DTD. 17-11-2015 Exhibit P4 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 04-01-2019 Exhibit P5 COPY OF REPLY WITH RECONCILIATION STATEMENT FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 19-02-2019 Exhibit P6 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 28-02-2019 Exhibit P7 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT WITH ENCLOSURES DTD. 14-03-2019