M/S. Vision Motors PVT LTD vs. The State Of Kerala
Held
The High Court directed the 3rd respondent (Assistant Commissioner, State GST Department) to decide the petitioner's pending representation (Ext.P8) within a period of one week from the date of the judgment. The petitioner was also directed to supply an additional copy of the representation.
Facts
The petitioner sought to avail an amnesty scheme for the assessment year 2009-2010 under the KVAT Act. However, the amount due as per the assessment order (Ext.P6) was not appearing on the respondent's website, preventing them from applying before the scheme's deadline of March 31, 2021. A representation (Ext.P8) filed by the petitioner was pending.
Key Issues
The key issue was the petitioner's inability to access and apply for an amnesty scheme for a past assessment year due to technical difficulties with the tax department's website not displaying the assessed amount.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 12TH DAY OF MARCH 2021 / 21ST PHALGUNA, 1942 WP(C).No.6418 OF 2021(B) PETITIONER: M/S. VISION MOTORS PVT LTD KUTTUKARAN CENTE, MAMANGALAM, KOCHI 682 025, REPRESENTED BY ITS AUTHORIZED SIGNATORY, SIJI ROSE SEBASTIAN. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2 THE COMMISSIONER OF COMMERCIAL TAXES (NOW E-DESIGNATED AS COMMISSIONER OF STATE TAXES) TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM 695 002. 3 THE ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, ( NOW RE DESIGNED AS DEPUTY COMMISSIONER OF STATE TAX), SPECIAL CIRCLE -III, GST COMPLEX, THEVARA, KOCHI 682 015. 4 THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, KOTTAYAM 688 001. OTHER PRESENT: GP- SMT. JASMINE M.M THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.6418 OF 2021(B) 2 JUDGMENT Dated this the 12th day of March 2021 Heard both sides, as the learned Government Pleader is taking n
The judgment continues below.
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