Shaju K.A vs. Commercial Tax Officer
Held
The Court recorded the Government Pleader's submission that the petitioner had settled the dues for the assessment year 2013-14 under a GST Amnesty Scheme and confirmed that there were no outstanding dues for the assessment year 2014-15. Based on this submission, the writ petition was disposed of.
Facts
The petitioner challenged assessment orders for the years 2013-14 and 2014-15, alleging non-consideration of a rectification application and a clerical error in the assessment year mentioned in one of the orders. The petitioner sought to quash the assessment orders and direct consideration of the rectification application.
Key Issues
The key legal issues involved the validity of assessment orders for the years 2013-14 and 2014-15, the non-consideration of a rectification application, and a clerical mistake in the assessment year mentioned in an order.
AI-generated summary — verify with the full judgment below
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:
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 appropria
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.