Vijayalaxmi Cashew Company vs. The Asst. Commissioner
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 26TH DAY OF AUGUST 2019 / 4TH BHADRA, 1941 WP(C).No.18165 OF 2019(U) PETITIONER/S: VIJAYALAXMI CASHEW COMPANY KOCHUPILAMOODU, KOLLAM - 691 001, REPRESENTED BY ITS MANAGING PARTNER, K. RAVEENDRAN NAIR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST. COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE, KOLLAM - 691 001. 2 THE COMMISSIONER OF STATE GST, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM - 695 002. OTHER PRESENT: GP. SMT. M.M. JASMIN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.18165 OF 2019(U) 2 JUDGMENT Dated this the 26th day of August 2019 Heard Smt.Krishna K, the learned counsel for the petitioner and also Smt.Jasmine, the learned Government Pleader for the respondents.
The petitioner, through Ext.P1 dated 01.07.2017 requested the 1st respondent to revise the monthly returns filed for the assessment year 2015-16. The petitioner states that the revision sought for by the petitioner on bonafide mistakes happened while filing the subject returns. The 1st respondent without entertaining the request for revision as issued notice in Ext.P3 under Section 25 of the Kerala Value Added Tax Act (herein after referred to as KVAT Act). The petitioner prays for expeditious consideration and disposal of Ext.P1. The petitioner refers to and relies on the judgment in W.P.(C).No.2541 of 2017 dated 06.06.2018 in support of her submission that the request for revision made through Ext.P1 is maintainable in law.
The request for consideration and disposal of Ext.P1 in accordance with law is not contested by the
WP(C).No.18165 OF 2019(U) 3 respondents. Hence this writ petition is disposed of with the following directions.
The 1st respondent considers and disposes Ext.P1 request find for revision of return for the assessment year 2015-16, within four weeks from the date of receipt of a copy of this judgment.
The petitioner is given liberty to resubmit Ext.P1, accompanied by a copy of this judgment within two weeks from today. S.V.BHATTI Dxy JUDGE
WP(C).No.18165 OF 2019(U) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF APPLICATION FILED BY THE PETITIONER BEFORE THE IST RESPONDENT DATED 1.7.2017. EXHIBIT P2 COPY OF JUDGMENT IN W.A.NO.2541/2017 OF THIS HON'BLE COURT DATED 6.6.2018. EXHIBIT P3 COPY OF NOTICE ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16 DATED 22.3.2019.
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.