M/S. Manappuram Jewellers LTD. vs. The State Tax Officer 1
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR WEDNE AY, THE 31ST DAY OF MARCH 2021 / 10TH CHAITHRA, 1943 WP(C).No.8472 OF 2021(H) PETITIONER: M/S. MANAPPURAM JEWELLERS LTD., 4/522, 1ST FLOOR, MANAPPURAM HOUSE, VALAPPAD P.O., THRISSUR 680 567, REP.BY ITS CHIEF FINANCIAL OFFICER, BASANT BHASKAR BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER-I, SGST DEPARTMENT, WADAKKANACHERRY, THRISSUR DISTRICT, PIN 680 582 2 THE COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM - 695 002. OTHER PRESENT: SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.8472/2021 2 JUDGMENT Dated this the 31st day of March 2021 Heard the learned counsel for the petitioner.
Learned counsel for the petitioner submits that the petitioner has received pre assessment notice at Ext.P1 and the petitioner wants time of three months to file objection in the matter. However, the 1st respondent is not prepared to give that much time to the petitioner despite request at Ext.P2. 3. Learned Government Pleader, after taking notice for respondents, opposed the writ petition.
As it is seen that the petitioner has sought time of three months for replying to the pre assessment notice and it is contended by the petitioner that for preparing reply, voluminous data or multiple data is required, the prayer made in the writ petition seems to be genuine. Hence this writ petition is disposed of with the following directions: The respondents are directed to consider the request for adjournment for a period of three months made by the petitioner vide communication at Ext.P2 sympathetically. This Court seems and expects that for following the principles of natural justice, the
W.P.(C) No.8472/2021 3 time as prayed shall be granted by the respondents to the petitioner for filing reply/objection to the pre assessment notice. A.M.BADAR JUDGE smp
W.P.(C) No.8472/2021 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp
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.