Akshay Builders vs. State Tax Officer-3 (Works Contract) - Kerala High Court, 11 February 2022

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 11TH DAY OF FEBRUARY 2022 / 22ND MAGHA, 1943 WP(C) NO. 3640 OF 2022 PETITIONER: AKSHAY BUILDERS T C 4/1815(1), OPPOSITE TRIVANDRUM TENNIS CLUB, KOWDIAR, THIRUVANANTHAPURAM-695003., REPRESENTED BY ITS PROPRIETOR, RADHAKRISHNAN B. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) SABU C.J RESPONDENTS: 1 THE STATE TAX OFFICER-3 (WORKS CONTRACT) STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. 2 THE ASSISTANT COMMISIONER(WORKS CONTRACT) STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. 3 THE DEPUTY TAHSILDAR. TALUK OFFICE, THIRUVANANTHAPURAM-695023. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 3640 OF 2022 2 BECHU KURIAN THOMAS, J. =========================== W.P.(C) No.3640 of 2022 ============================ Dated this the 11th day of February, 2022 JUDGMENT Petitioner was a dealer under the Kerala Value Added Tax Act, 2003. Aggrieved by an assessment order, for the year 2016- 2017, petitioner has preferred Ext.P8 rectification petition alleging an error apparent on the face of the assessment order. The application filed under Section 66 of the KVAT Act is pending consideration. Grievance of the petitioner is that, even before the application for rectification is considered, proceedings for recovery of the alleged tax due from the petitioner is initiated by Ext.P7. The petitioner seeks for an early consideration of the rectification petition.

I have heard Shri.S.Anil Kumar, the learned counsel for the petitioner as well as the learned Government Pleader Smt.M.M.Jasmin.

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Having regard to the circumstances pointed out, I am of the view that this writ petition can be disposed of directing expeditious consideration of Ext.P8 application filed under Section 66 of the KVAT Act.

Accordingly, there will be a direction to the 2nd respondent to consider and pass appropriate orders on Ext.P8 application filed under Section 66 of the KVAT Act, as expeditiously as possible, at any rate, within a period of eight weeks from the date of receipt of a copy of the judgment. Till then, all coercive proceedings initiated against the petitioner pursuant to Ext.P7 shall be kept in abeyance. This writ petition is accordingly disposed of. BECHU KURIAN THOMAS JUDGE ssa/

WP(C) NO. 3640 OF 2022 4 APPENDIX OF WP(C) 3640/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF NOTICE DATED 13.12.2019 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) OF THE ACT FOR THE YEAR 2016-17. Exhibit P2 COPY OF REPLY DATED 29.01.2020 FILED BY THE PETITIONER. Exhibit P3 COPY OF NOTICE DATED 12.01.2021 ISSUED BY THE 2ND RESPONDENT. Exhibit P4 COPY OF REPLY DATED 25.01.2021 FILED BY THE PETITIONER. Exhibit P5 COPY OF ASSESSMENT ORDER DATED 26.03.2021 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2016-2017. Exhibit P6 COPY OF PETITION DATED 9.07.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT U/S 66 OF THE ACT. Exhibit P7 COPY OF DEMAND NOTICE DATED 15.11.2021 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT. Exhibit P8 COPY OF PETITION DATED 7.04.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT U/S.66 OF THE ACT. Exhibit P9 COPY OF E-MAIL DATED 12.07.2021.