Mascons Engg. Contracting Company PVT. LTD. vs. The State Tax Officer (Wc) - Kerala High Court, 20 February 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL THUR AY, THE 20TH DAY OF FEBRUARY 2020 / 1ST PHALGUNA, 1941 WP(C).No.4032 OF 2020(D) PETITIONER: MASCONS ENGG. CONTRACTING COMPANY PVT. LTD., PALLIPPURAM, PUTHANKALAM HOUSE, CHITHALIY P.O., ALATHUR, REPRESENTED BY ITS MANAGING DIRECTOR N. SAID MUHAMMED. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER (WC), STATE GST DEPARTMENT, PALAKKAD-678001. 2 THE DEPUTY TAHSILDAR (RR), ALATHUR TALUK, PALAKKAD -675541. 3 THE VILLAGE OFFICER, KUZHALMANNAM, PALAKKAD-678702. DR. THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.4032 OF 2020(D) 2 JUDGMENT Dated this the 20th day of February 2020 The grievance in the writ petition is that against Ext.P2 order dated 23.8.2017 pertaining to different assessment years, petitioner has preferred a rectification application dated 6.11.2017 vide Ext.P3. But the aforementioned application has not been taken so for and notices for recovery as per Exts.P4 and P5 have been issued.

The learned counsel for the petitioner submits that this Court has already granted the interim order dated 13.2.2020. 3. The learned Government Pleader submits that as per the instructions dated 13.2.2020, petitioner has been called to appear in the rectification proceedings on 19.2.2020 and pursuant to it, orders will be passed and until such time the recovery proceedings have been put on hold.

WP(C).No.4032 OF 2020(D) 3

It is also submitted by the learned counsel for the petitioner that there is no instruction from the client regarding the date of hearing. It is made clear that the order purported to be passed in proceedings has to be adhered to the principles of natural justice. In view of the statements made by the learned counsel for the parties, no further cause of action survives. The writ petition is disposed of in terms of the aforementioned statements. AMIT RAWAL JUDGE ACM

WP(C).No.4032 OF 2020(D) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED THE 1ST RESPONDENT DATED 26/06/2012. EXHIBIT P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 23/08/2017. EXHIBIT P3 COPY OF APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 06/11/2017. EXHIBIT P4 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT DATED 27/01/2020. EXHIBIT P5 COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 2ND RESPONDENT DATED 27/01/2020. EXHIBIT P6 COPY OF ENGLISH TRANSLATION OF EXT.P4 NOTICE DATED 27/01/2020. EXHIBIT P7 COPY OF ENGLISH TRANSLATION OF EXT.P5 NOTICE DATED 27/01/2020.