P.T.Jose vs. The Deputy Commissioner Of State Tax
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN THUR AY, THE 12TH DAY OF AUGUST 2021 / 21ST SRAVANA, 1943 WP(C) NO. 16287 OF 2021 PETITIONER: P.T.JOSE, AGED 55 YEARS, PROPRIETOR, M/S.ROSE POULTRY FARM, KOMBODINJAMAKKAL, THRISSUR. BY ADV SRI.K.MANOJ CHANDRAN RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS & SERVICES TAX DEPARTMENT OF KERALA, SPECIAL CIRCLE, THRISSUR-680 001. 2 THE JOINT COMMISSIONER OF STATE TAX, STATE GOODS & SERVICES TAX DEPARTMENT OF KERALA, THRISSUR-680 001. 3 THE COMMISSIONER, STATE GST DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM-695 002. BY ADV. SMT. THUSHARA JAMES - SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.08.2021, ALONG WITH W.P.(C) NO.16572/2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.16287 & 16572 of 2021 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN THUR AY, THE 12TH DAY OF AUGUST 2021 / 21ST SRAVANA, 1943 WP(C) NO. 16572 OF 2021 PETITIONER: P.T.DAVIS, AGED 57 YEARS, PROPRIETOR, M/S. MARIA POULTRY FARM, KOMBODINJAMAKKAL, THRISSUR. BY ADVS. SRI. K.SRIKUMAR (SR.) SRI. K.MANOJ CHANDRAN SRI. P.R.AJITHKUMAR SRI. S.A.MANSOOR (PATTANAM) RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, THRISSUR - 680 001. 2 THE JOINT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, THRISSUR - 680 001. 3 THE COMMISSIONER, STATE GST DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM - 695 002. BY ADV. SMT. THUSHARA JAMES - SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 12.08.2021,
ALONG
WITH W.P.(C) NO.16287/2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.16287 & 16572 of 2021 3 Devan Ramachandran, J. ---------------------------------------------------- W.P.(C) Nos.16287 & 16572 of 2021 ----------------------------------------------------- Dated this the 12th day of August, 2021 JUDGMENT The petitioners have approached this Court impugning Ext.P5 on various grounds, particularly that his statutory Revision, under Section 59 of Kerala Value Added Tax Act, is still pending before the 3rd respondent – Commissioner.
I have heard Sri.Srikumar, learned Senior Counsel instructed by Sri.K.Manoj Chandran, appearing for the petitioners; and Smt.Thushara James, learned Senior Government Pleader, appearing for the respondents.
The learned Senior Government Pleader submitted that the challenge against Ext.P5 now impelled by the petitioners is incompetent because the Deputy Commissioner of Sales Tax was within his juri iction to have issued the
WPC Nos.16287 & 16572 of 2021 4 same. She, however, then submitted that if the petitioners only require Ext.P4 Revision Petition to be disposed by the 3rd respondent finally within a time frame, she will not stand in the way and prayed that these writ petitions be ordered only on such terms.
In reply, Sri.K.Srikumar, learned Senior Counsel, submitted that there will be no purpose in Ext.P4 being directed to be disposed of within a time frame, if Ext.P5 is allowed to operate. He thus prayed that said notice be stayed until such time as the Revision Petition is disposed of by the 3rd respondent.
Taking note of the afore submissions and since I am also of the view that Ext.P4 Revision Petition must be disposed of by the 3rd respondent within a short time frame, I deem it appropriate to order these writ petitions as under: Resultantly, these writ petitions are allowed, to the limited extent of directing the 3rd respondent to take up Ext.P4 Revision Petition of the petitioners, along with Ext.P4(a) application for condonation of delay and dispose it of, after affording necessary opportunities to them, as expeditiously
WPC Nos.16287 & 16572 of 2021 5 as is possible. Needless to say, until such time as the afore exercise is completed and the resultant order communicated to the petitioners, all further action pursuant to Ext.P5 will stand deferred. Devan Ramachandran, Judge ww
WPC Nos.16287 & 16572 of 2021 6 APPENDIX OF WP(C) 16287/2021 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE SAID COMMON APPELLATE ORDER DATED 28.12.2017. EXHIBIT P2OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 DATED 29.06.2018. EXHIBIT P3OF THE ORDER DATED 25.01.2020. EXHIBIT P4OF THE REVISION PETITION DATED 01.10.2020. EXHIBIT P4 AOF THE DELAY PETITION DATED 01.10.2020. EXHIBIT P5OF THE REVISED ASSESSMENT ORDER DATED 30.06.2021. WPC Nos.16287 & 16572 of 2021 7 APPENDIX OF WP(C) 16572/2021 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE SAID COMMON APPELLATE ORDER DATED 28/12/2017. EXHIBIT P2OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 DATED 29/06/2018. EXHIBIT P3OF THE ORDER DATED 29/01/2020. EXHIBIT P4OF THE REVISION PETITION DATED 01/10/2020. EXHIBIT P4[A]OF THE DELAY PETITION DATED 01/10/2020. EXHIBIT P5OF THE REVISED ASSESSMENT ORDER DATED 30/06/2021.
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.