Mrf Limited vs. State Of Kerala
Held
The High Court directed the respondents to consider MRF Limited's rectification petitions filed under Rule 6(9) of the CST (Kerala) Rules, 1957, within one month. It further ordered that all recovery proceedings based on the impugned assessment orders be kept in abeyance until the rectification petitions are decided.
Facts
MRF Limited challenged impending recovery proceedings initiated by the Deputy Commissioner of State Tax based on assessment orders for the years 2012-13, 2013-14, and 2014-15. The company contended that these orders were contrary to a binding Division Bench judgment and failed to consider documents on record. MRF had filed rectification petitions under Rule 6(9) of the CST (Kerala) Rules, 1957, but feared recovery would proceed before their disposal.
Key Issues
The key legal issues were whether recovery proceedings should be kept in abeyance pending the disposal of rectification petitions and if the assessing authority should be directed to consider these petitions expeditiously.
Sections Cited
Rule 6(9) of the CST (Kerala) Rules, 1957
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Heard together (3 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH WP(C).No.10920 OF 2021(L) PETITIONER: M/S.MRF LIMITED, P.B.NO.2, VADAVATHOOR P.O., KOTTAYAM-686 010, REPRESENTED BY ITS CHIEF ACCOUNTS MANAGER MR.MUKUL CHANDRA GOLE. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.RAJA KANNAN SMT.S.PARVATHI RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE DEPUTY COMMISSIONER, OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, SPECIAL CIRCLE, KOTTAYAM-686 001. GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.05.2021, ALONG WITH WP(C).10932/2021(N), WP(C).11000/2021(Y), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.10920, 10932 & 11000 of 2021 : 2 : IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH WP(C).No.10932 OF 2021(N) PETITIONER: M/S.MRF LIMITED, P.B.NO.2, VADAVATHOOR P.O.,
The judgment continues below.
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