Akshay Builders vs. State Tax Officer-3 (Works Contract)
Held
The High Court directed the 2nd respondent to consider and pass appropriate orders on the petitioner's rectification application under Section 66 of the KVAT Act within eight weeks. All coercive proceedings initiated for recovery were ordered to be kept in abeyance until the rectification petition is decided.
Facts
The petitioner, a dealer under the Kerala Value Added Tax Act, 2003, filed a rectification petition under Section 66 of the KVAT Act against an assessment order for the year 2016-2017. Before the rectification petition could be considered, recovery proceedings for the alleged tax due were initiated against the petitioner.
Key Issues
The key legal issue was whether recovery proceedings could be initiated while a rectification petition against the assessment order was pending, and if the rectification petition should be considered expeditiously.
AI-generated summary — verify with the full judgment below
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 a
The judgment continues below.
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