Power Link Builders (P) LTD. vs. Assistant Commissioner
Held
The High Court directed the first respondent to consider and pass appropriate orders on the petitioner's pending rectification petition under Section 66 of the KVAT Act within six weeks after hearing the petitioner. It also ordered that no coercive action be initiated in the interim.
Facts
The petitioner, a KVAT dealer, faced a penalty order for 2015-16, which was modified by the Appellate Authority with a direction for re-examination. Alleging non-compliance with these directions by the Assessing Officer, the petitioner filed a rectification petition under Section 66 of the KVAT Act, 2003, which remained pending.
Key Issues
The key issue was whether the Assessing Officer failed to comply with the Appellate Authority's directions and if the pending rectification petition under Section 66 of the KVAT Act should be decided 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 THURSDAY, THE 16TH DAY OF SEPTEMBER 2021 / 25TH BHADRA, 1943 WP(C) NO. 19198 OF 2021 PETITIONER/S: POWER LINK BUILDERS (P) LTD., G3, AISWARYA, JAAWHAR NAGAR, KAWDIAR POST, THIRUVANANTHAPURAM-695 003, REPRESENTED BY MG.DIRECTOR P.PRADEEP. BY ADVS.U.BALAGANGADHARAN V.JAYANANDAKUMAR RESPONDENTS: 1 ASSISTANT COMMISSIONER, SQUAD NO.III, STATE GST DEPARTMENT, NEYYATTINKARA, THIRUVANANTHAPURAM, PIN-695 121. 2 DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, TAX TOWERS, KARAMANA POST, THIRUVANANTHAPURAM, PIN-695 002. 3 THE COMMISSIONER, STATE GST DEPARTMENT, TAX COMPLEX, KILLIPPALAM, THIRUVANANTHAPURAM, PIN-695 002. 4 STATE OF KERALA, REPRESENTED BY SECRETARY(TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. SRGP.DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 19198 OF 2021 2 BECHU KURIAN THOMAS, J =========================== W.P.(C) Nos.19198 of 2021 --------------------------------- Dated this the 16th day of September, 2021 JUDGMENT The petitioner
The judgment continues below.
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