Kurian And Varghese vs. The Asst.Commissioner Of Central Tax And Central Excise
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 17TH DAY OF OCTOBER 2019 / 25TH ASWINA, 1941 WP(C).No.27712 OF 2019(L) PETITIONER/S: KURIAN AND VARGHESE, 1/656 D, MULANTHURUTHY SERVICE CO-OPERATIVE BANK BLDG., PIRAVOM ROAD, MULANTHURUTHY, ERNAKULAM - 682 14, REPRESENTED BY ITS PARTNER, T.V.VARGHESE. BY ADV. SMT.S.K.DEVI RESPONDENT/S: THE ASST.COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, KAKKANAD DIVISION, GST BHAWAN, KATHIRIKADAVU, KALOOR -682 017. GOVT.PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C) No.27712/19 2 JUDGMENT Against Ext.P1 assessment order under the Finance Act, 1994, as amended relating to service tax, the petitioner has preferred Ext.P3 rectification application before the respondent. The limited prayer in this Writ Petition is for a direction to the respondent to consider the rectification application expeditiously and to refrain from initiating coercive steps in the meanwhile.
I have heard Smt.S.K.Devi, the learned counsel appearing for the petitioner and Smt.Thushara James, the learned Government Pleader for the respondent.
On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with a direction to the respondent to consider and pass orders on Ext.P3 rectification application within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order shall be kept in abeyance till such time as orders are passed by the respondent, as directed, and the order communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the respondent, for further action. A.K.JAYASANKARAN NAMBIAR
JUDGE
okb //// P.S. to Judge
W.P(C) No.27712/19 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER IN-ORIGINAL NO.II/2019/ST (KKD) DATED 15/05/2019. EXHIBIT P2OF THE ST3 RETURN WITH ACKNOWLEDGMENT RECEIPT. EXHIBIT P3OF THE RECTIFICATION PETITION DATED 10/10/2019.
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.