Nitta Gelatin INDIA LTD. v. The Assistant Commissioner (Assessment)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 13TH DAY OF JUNE 2022 / 23RD JYAISHTA, 1944 WP(C) NO. 13325 OF 2022 PETITIONER/S: NITTA GELATIN INDIA LTD., 56/715, SBT AVENUE, PANAMPILLY NAGAR, KOCHI-682 036, REPRESENTED BY ITS MANAGING DIRECTOR PHILIP CHACKO. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) SABU C.J APARNA ANIL RAHUL A. RESPONDENT/S: THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE III, STATE GST DEPARTMENT, THEVARA, KOCHI-682 015. ADV. DR. THUSHARA JAMES (SR.GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 13325 OF 2022 2 JUDGMENT
The petitioner has approached this Court, seeking a direction to the respondent to implement Exts.P2 to P2(b) (orders in appeal) after taking note of Exts.P3 to P5 which contain certain details furnished by the petitioner as directed by the appellate authority.
Learned counsel appearing for the petitioner submits that though the appellate orders were issued during the period from 2017-2019, they are yet to be given effect to.
Having regard to the limited relief sought, the writ petition will stand disposed of, directing the respondent to implement Exts.P2 to P2(b) appellate orders, taking note of Exts.P3 to P5 details furnished by the petitioner as directed by the appellate authority, if necessary, after affording an opportunity of hearing to the petitioner. This shall be done within a period of three months from the date of receipt of a certified copy of this judgment.
The writ petition is disposed of as above. GOPINATH P. JUDGE ajt
WP(C) NO. 13325 OF 2022 3 APPENDIX OF WP(C) 13325/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER DATED 30.01.2016 ISSUED BY THE RESPONDENT FOR THE YEAR 2010-11 UNDER THE CST ACT. Exhibit P1 (a) COPY OF ASSESSMENT ORDER DATED 15.02.2016 ISSUED BY THE RESPONDENT FOR THE YEAR 2010-11 UNDER THE KAVAT ACT. Exhibit P1 (b) COPY OF ASSESSMENT ORDER DATED 30.03.2016 ISSUED BY THE RESPONDENT FOR TYE YEAR 2011-12 UNDER THE CST ACT. Exhibit P2 COPY OF THE ORDER DATED 10.11.2017 ISSUED BY THE DY.COMMISSIONER (APPEAL), ERNAKULAM IN RESPECT OF EXT.P1. Exhibit P2 (a) COPY OF THE ORDER DATED 30.07.2018 ISSUED BY THE DY.COMMISSIONER (APPEALS), ERNAKULAM IN RESPECT OF EXT.P1(A). Exhibit P2 (b) COPY OF THE ORDER DATED 18.09.2019 ISSUED BY THE APPELLATE TRIBUNAL, ERNAKULAM IN RESPECT OF EXT.P1(B). Exhibit P3 COPY OF LETTER DATED 26.12.2017 ADDRESSED TO THE RESPONDENT. Exhibit P3 (a) COPY OF LETTER DATED 10.04.2018 ADDRESSED TO THE RESPONDENT. Exhibit P3 (b) COPY OF LETTER DATED 24.04.2018 ADDRESSED TO THE RESPONDENT. Exhibit P4 COPY OF LETTER DATED 15.11.2018 ADDRESSED TO THE RESPONDENT.
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.