M/S. Prestige Estates Projects LTD vs. The Assistant Commissioner(Wc)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 12TH DAY OF APRIL 2019 / 22ND CHAITHRA, 1941 WP(C).No. 11857 of 2019 PETITIONER/S: M/S. PRESTIGE ESTATES PROJECTS LTD 801, 8TH FLOOR, PRESTIGE TMS SQUARE, NH 66 BYPASS, PADIVATTOM, EDAPALLY, KOCHI 682 024, REPRESENTED BY THANKACHAN THOMAS V, SENIOR VICE PRESIDENT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER(WC) OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX SGST DEPARTMENT, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM 682 018. 2 THE COMMISSIONER,DEPARTMENT OF STE GST KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM 695 002. 3 THE INSPECTING ASST.COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT KAKKANADU, ERNAKULAM KOCHI 30. GP.DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 11857 of 2019 2 JUDGMENT The petitioner prays for a direction to the 1st respondent to pass orders on Ext.P6 Rectification Application filed by the petitioner. After perusing Ext.P6, this Court is of the view that within reasonable time, the 1st respondent could be directed to pass orders on Ext.P6. Hence this Writ Petition is disposed of by this judgment. The 1st respondent considers and pass orders on Ext.P6, and also communicate this judgment to the petitioner within two months from today. The recovery proceedings pursuant to the assessment order is stayed for two months from today. /-

S.V.BHATTI, JUDGE . To Judge

WP(C).No. 11857 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 31.1.2019. EXHIBIT P2 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 4.3.2019. EXHIBIT P3 COPY OF REPLY SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 15.3.2019 EXHIBIT P4 COPY OF RELEVANT PAGE OF LOCAL DELIVERY BOOK EVIDENCING THE FILING OF REPLY DATED 18.3.2019. EXHIBIT P5 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 16.3.2019. EXHIBIT P5 A COPY OF POSTAL RECEIPT EXHIBIT P6 COPY OF RECTIFICATION APPLICATION FILED BY THE PETITIONER DATED 9.4.2019.