Sepr Refractories INDIA PVT LTD vs. The Assistant Commissioner (Assessment)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNE AY, THE 05TH DAY OF AUGUST 2020 / 14TH SRAVANA, 1942 WP(C).No.14419 OF 2020(B) PETITIONER: SEPR REFRACTORIES INDIA PVT LTD (NOW SAIT-GOBIAN INDIA PVT LTD) P.B.NO.1, KANJIKODE, PALAKKAD-678 623, REP BY ITS DEPUTY MANAGER-INDIRECT TAX M.SATHEESH KUMAR BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENT: THE ASSISTANT COMMISSIONER (ASSESSMENT) (NOW RE-DESIGNATED AS DEPUTY COMMISSIONER(ASSESSMENT), STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, GST COMPLEX NEAR CIVIL STATION, PALAKKAD-678

W.P(C).No.14419 of 2020 : 2 : JUDGMENT When the matter was taken up today, it is submitted by the learned Government Pleader, on instruction, that the second issue that was raised in the rectification application preferred by the petitioner, has also now been considered by the respondent authority, and the issue has been found in favour of the petitioner. A copy of the order of the respondent, was also furnished to the learned counsel for the petitioner. On perusing the copy of the order passed by the respondent, the learned counsel for the petitioner would submit that the grievance projected in the Writ Petition now stands redressed in view of the order passed by the respondent. Taking note of the said submission as also the order now passed by the respondent, the Writ Petition is now closed. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

W.P(C).No.14419 of 2020 : 3 : APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ANNUAL RETURN FOR YEAR 2015-16. EXHIBIT P2 COPY OF THE APPLICATION DATED 29/6/16 IN FORM 21CC FILED BY THE PETITIONER BEFORE THE RESPONDENT. EXHIBIT P2 (A) COPY OF ACKNOWLEDGMENT FOR EXT P2 APPLICATION. EXHIBIT P3 COPY OF THE ASSESSMENT ORDER DATED 7/3/20 FOR YEAR 2015-16 ISSUED BY THE RESPONDENT UNDER THE CST ACT. EXHIBIT P4 COPY OF THE PETITION FOR RECTIFICATION OF MISTAKE IN EXT.P3 U/S.66 OF THE KVAT ACT READ WITH SEC 9(2) OF THE CST ACT. EXHIBIT P5 COPY OF MODIFIED ORDER DATED 6/7/20. EXHIBIT P6 COPY OF PETITION DATED 10/7/20 FILED BY THE PETITIONER BEFORE THE RESPONDENT. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE