M/S. 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. It also restrained any coercive action against the petitioner until the petition is decided.
Facts
A dealer under the KVAT Act faced a penalty order, which was modified by the Appellate Authority with directions for re-examination. The Assessing Officer subsequently modified the penalty without complying with these directions. The petitioner filed a rectification petition under Section 66 of the KVAT Act, which remained pending.
Key Issues
The key issue was the non-compliance by the Assessing Officer with the Appellate Authority's directions and the subsequent delay in considering the petitioner's rectification application under Section 66 of the KVAT Act.
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 WEDNESDAY, THE 15TH DAY OF SEPTEMBER 2021 / 24TH BHADRA, 1943 WP(C) NO. 19069 OF 2021 PETITIONER: M/S. POWER LINK BUILDERS (P) LTD., G3, AISWARYA, JAAWHAR NAGAR, KAWDIAR POST, THIRUVANANTHAPURAM-695003, REPRESENTED BY MANAGING DIRECTOR P. PRADEEP. BY ADVS. U.BALAGANGADHARAN V.JAYANANDAKUMAR RESPONDENTS: 1 ASSISTANT COMMISSIONER, SQUAD NO.III, STATE GST DEPARTMENT, NEYYATTINKARA, THIRUVANANTHAPURAM-695121. 2 DEPUTY COMMISSIONER (APPEALS), STATE GST COMMISSIONER, TAX TOWER, KARAMANA POST, THIRUVANANTHAPURAM-695002. 3 THE COMMISSIONER, STATE GST DEPARTMENT, TAX COMPLEX, KILLIPPALAM, THIRUVANANTHAPURAM-695002. 4 STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. DR.THUSHARA JAMES-SR GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 19069 OF 2021 2 BECHU KURIAN THOMAS, J. ---------------------------------------- WP(C) No. 19069 of 2021 ---------------------------------------- Dated this the 15th day of September, 2021 JUDGMENT The petitioner was a de
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