Judgment
W.P.(C) No.21879 of 2016 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE SHAJI P.CHALY FRIDAY, THE 22ND DAY OF JULY 2022 / 31ST ASHADHA, 1944 WP(C) NO. 21879 OF 2016 PETITIONER:
SHAJU K.A, PROPRIETOR, M/S KONNIKARA GOLD WORKS,TC NO. X/359, NEW CHURCH ROAD,THRISSUR-680 001, THRISSUR DISTRICT.
BY ADVS.
SRI.TOMSON T.EMMANUEL SRI.T.RIYAS RESPONDENTS:
1 COMMERCIAL TAX OFFICER COMMERCIAL TAXES, 1ST CIRCLE,POOTHOLE, THRISSUR-680 004.
2 INTELLEGENCE OFFICER COMMERCIAL TAXES, SQUAD NO. IV,POOTHOLE, THRISSUR-680 004.
3 INEPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, POOTHOLE, THRISSUR-680 004.
GOVERNMENT PLEADER SRI.SAYED M THANGAL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.21879 of 2016 2 JUDGMENT Dated this the 22nd day of July, 2022 This writ petition is filed by the petitioner seeking the following relief:
i) to call the records of 1st respondent and to issue a writ in the nature of certiorari or any other appropriate writ or order quashing Exhibit P7 and P9 orders issued by 1st respondent;
ii) to issue a writ in the nature of mandamus or any other appropriate writ or order directing the 1st respondent to consider Ext P8 application for rectification of mistakes in Ext P7 within a time limit and to stay further recovery proceedings, in the meanwhile;
iii) to pass such other orders as this Hon'ble Court may deem justified in the facts and circumstances of the case;
iv) to award the cost of this proceedings to the petitioner;
2. Grievance of the petitioner is that for the year 2014-2015, an order of assessment is issued to the petitioner, against which, an application for rectification was filed, which was not considered. While the rectification application was pending as per Exhibit P8, Exhibit P9 order of assessment was again issued for the year 2014-2015. However, in the bottom portion of the order it is shown as “assessment of the year 2013-2014”.
3. A detailed deliberation of the matter is not required since learned counsel for petitioner submitted that so far as the assessment for the period 2013-2014 is concerned, petitioner has settled the dues under the GST Amnesty Scheme of
W.P.(C) No.21879 of 2016 3 the Government. It is also submitted that if the assessing authority has no case that any amounts are due from the petitioner for the assessment year 2014- 2015, that can be recorded and the writ petition can be closed.
4. I have heard learned counsel for petitioner Sri.Tomson T. Emmanuel, learned Government Pleader Sri.Syed M. Thangal and perused the pleadings and materials on record.
5. Learned Government Pleader submitted that the amount due under assessment for the year 2013-2014 is settled by the petitioner in an Amnesty Scheme of the Government and there are no dues from the petitioner for the assessment year 2014-2015.
Recording the submission made by learned Government Pleader, the writ petition is disposed of.
Sd/- SHAJI P.CHALY smv JUDGE
W.P.(C) No.21879 of 2016 4 APPENDIX OF WP(C) 21879/2016 PETITIONER EXHIBITS P1 TRUE COPY OF SHOP INSPECTION REPORT NO. 219246 DATED 14.08.2013 CONDUCTED BY 2ND RESPONDENT AT THE BUSINESS PLACE OF PETITIONER.
P2 TRUE COPY OF PROCEEDINGS DATED 26.08.2013 PASSED U/S 74 BY 2ND RESPONDENT IN COLLECTING COMPOUNDING FEE OF RS 1,46,050/- FROM PETITIONER.
P3 TRUE COPY OF E-RETURN DATED 21.12.2013 SUBMITTED BY PETITIONER FOR THE MONTH OF AUGUST 2013 IN CONCENDING THE SUPPRESSION DETECTED BY 2ND RESPONDENT IN EXT P2 PROCEEDINGS, SUBMITTED BEFORE 1ST RESPONDENT.
P4 TRUE COPY OF ANNUAL E-RETURN DATED 31.05.2014 SUBMITTED BY PETITIONER FOR THE YEAR 2013-14 P5 TRUE COPY OF NOTICE U/S 25/(1) ISSUED TO PETITIONER BY 1ST RESPONDENT ON THE BASIS OF EXT P2 PROCEEDINGS FOR THE YEAR 2013-14 P6 TRUE COPY OF REPLY DATED 13.04.2015 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT AGAINST EXT P5 NOTICE.
P7 TRUE COPY OF ORDER DATED 30.11.2015 FOR THE YEAR 2013-14 COMPLETED BY 1ST RESPONDENT AS PROPOSED IN EXT P5, WITHOUT PROPER CONSIDERATION OF EXT P6 REPLY, SHOWIING ASSESSMENT YEAR AS 2014-15 IN DEMAND NOTICE.
P8 TRUE COPY OF APPLICATION DATED 29.12.2015 SUBMITTED U/S 66 BEFORE 1ST RESPONDENT, TO RECTIFY MISTAKE IN EXT P7 ORDER.
P8(A) TRUE COPY OF TRADING, PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2014 SUBMITTED ALONG WITH EXT P8, BEFORE 1ST RESPONDENT.
P9 TRUE COPY OF ORDER DATED 10.06.2016 FOR THE YEAR 2013-14 COMPLETED BY 1ST RESPONDENT ONLY BY CHANGING THE ASSESSMENT YEAR IN DEMAND NOTICE, WITHOUT CONSIDERING EXT P8 APPLICATION.
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