M/S.Ibus Networks & Infrastructure PVT.LTD. vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNE AY, THE 12TH DAY OF JANUARY 2022 / 22ND POUSHA, 1943 WP(C) NO. 919 OF 2022 PETITIONER: M/S.IBUS NETWORKS & INFRASTRUCTURE PVT.LTD. DN 46/1935, THOMAS HERITAGE, VAKKATTU ROAD, BEHIND HOLIDAY INN, VENNALA, CHAKKARAPARAMBU, ERNAKULAM, KOCHI 32, REPRESENTED BY ITS CHIEF FINANCE OFFICER, HEERA GIRISH. BY ADVS. HARISANKAR V. MENON MEERA V.MENON SREEJITH R.NAIR KRISHNA.K RESPONDENTS: 1 THE STATE TAX OFFICER, 1ST CIRCLE, STATE GST DEPARTMENT, THRIPUNITHURA 682 301. 2 THE COMMISSIONER OF COMMERCIAL TAXES, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM- 695 002. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001 OTHER PRESENT: SR.GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 919 OF 2022 2 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 919 of 2022 ---------------------------------------- Dated this the 12th day of January, 2022 JUDGMENT Petitioner is a registered dealer under the Kerala Value added Tax Act and the Central Sales Tax Act. For the months of April 2016 to November 2016 and for the months of January and February of 2017, petitioner noticed certain errors in the returns filed and hence sought to revise the said returns. An application was filed on 05/05/2021 seeking permission to revise the returns filed under the KVAT Act, a copy of which is produced as Ext.P3. The grievance of the petitioner is that though more than eight months have elapsed since the filing of the application, respondents have not responded and no orders have also been rendered on the request made by the petitioner, thereby causing prejudice.
After having heard the submissions of the learned counsel for the petitioner as well as the learned Senior
WP(C) NO. 919 OF 2022 3 Government Pleader, I am of the view that this writ petition can be disposed of directing consideration of Ext.P3 application, in a time bound manner.
Accordingly there will be a direction to the 1st respondent to consider and pass appropriate orders on Exrt.P3 application filed by the petitioner on 5/05/2021, within a period of two months from the date of receipt of a copy of this judgment, after granting an opportunity of hearing to the petitioner. The orders so issued shall be communicated to the petitioner, without any delay. This writ petition is disposed of. BECHU KURIAN THOMAS JUDGE AJM
WP(C) NO. 919 OF 2022 4 APPENDIX OF WP(C) 919/2022 PETITIONER’S EXHIBITS : Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT. Exhibit P1(A) COPY OF ASSESSMENT ORDER FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT. Exhibit P1(B) COPY OF ASSESSMENT ORDER FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT. Exhibit P2 COPY OF ASSESSMENT ORDER ISSUED BY THE KARNATAKA COMMERCIAL TAXES AUTHORITY, FOR THE YEAR 2016-17. Exhibit P3 COPY OF APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. RESPONDENT’S EXHIBITS : NIL AJM //// PA TO JUDGE
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.