Jain Irrigation Systems LTD. vs. The Asst. Commissioner (Works Contract)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR THUR AY, THE 18TH DAY OF MARCH 2021 / 27TH PHALGUNA, 1942 WP(C).No.6264 OF 2021(G) PETITIONER: JAIN IRRIGATION SYSTEMS LTD., SAN JUAN, HOUSE NO. 57, UDAYA GARDENS, ULLOOR, THIRUVANANTHAPURAM - 695011, REPRESENTED BY ITS SENIOR EXECUTIVE VICE PRESIDENT AND AUTHORISED SIGNATORY D.I DESARDA. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENTS: 1 THE ASST. COMMISSIONER (WORKS CONTRACT) (WORKS CONTRACT), STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695002. 2 THE DEPUTY TAHSILDAR, TALUK OFFICE, THIRUVANANTHAPURAM - 695023. OTHER PRESENT: GP- SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.6264 OF 2021(G) 2 JUDGMENT Dated this the 18th day of March 2021 The learned Government Pleader on instructions, makes a statement that the rectification application at Ext.P6 is already decided by the authorities of the respondents. In this view of the matter, the petition is rendered infructuous. The same is accordingly disposed of with a direction to the respondents to communicate to the petitioner forthwith, the order passed on the rectification application at Ext.P6. A.M.BADAR N //// PA TO JUDGE JUDGE

WP(C).No.6264 OF 2021(G) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 2.03.2017 ISSUED BY 1ST RESPONDENT UNDER SECTION 25(1) OF KVAT ACT FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF THE REQUEST DATED 10.03.2017 FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P3 COPY OF E-MAIL 20.03.2017 SENT TO THE 1ST RESPONDENT. EXHIBIT P4 COPY OF ASSESSMENT ORDER DATED 11.05.2017 ISSUED BY THE 1ST RESPONDENT UNDER THE KVAT ACT FOR THE YEAR 2014-15. EXHIBIT P5 COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN HEVEA CRUMP RUBBER (P) LTD, V SUPDT. OF CENTRAL EXCISE (1983 KLT 679) EXHIBIT P6 COPY OF PETITION DATED 01.06.2017 FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P7 COPY OF DEMAND NOTICE DATED 21.11.2018 ISSUED BY THE 2ND RESPONDENT UNDER THE RR ACT.