A.J.Shahar vs. The State Tax Officer - Kerala High Court, 19 June 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR TUESDAY, THE 19TH DAY OF JUNE 2018 / 29TH JYAISHTA, 1940 WP(C).No. 19997 of 2018 PETITIONER(S) A.J.SHAHAR PROPRIETOR, M/S. KOLLAM TRADERS, NILAKKAMUKKU, KADAKKAVOOR.P.O., THIRUVANANTHAPURAM. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): 1. THE STATE TAX OFFICER ATTINGAL-695 101. 2. COMMISSIONER OF STATE TAXES STATE GST DEPARTMENT, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 005. BY SR.GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-06-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19997 of 2018 (Y) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF APPLICATION SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT DATED 28.05.2018. RESPONDENT'S EXHIBITS:NIL //TRUE COPY// SD/- PA TO JUDGE rsr P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.19997 of 2018 --------------------------------------------------------------- Dated this the 19th day of June, 2018

J U D G M E N T

Petitioner is a registered dealer under the Kerala Value Added Tax Act. Ext.P1 is an application preferred by the petitioner seeking permission to submit revised return. The grievance of the petitioner in the writ petition concerns the delay on the part of the first respondent in taking a decision on Ext.P1 application. He, therefore, seeks appropriate directions in this regard in this writ petition.

Heard the learned counsel for the petitioner as also the learned Government Pleader. Having regard to the facts and circumstances of the case, the writ petition is disposed of directing the first

W.P.(c).No.19997 of 2018 : 2 : respondent to take a decision on Ext.P1 application with notice to the petitioner, within four weeks from the date of receipt of a copy of this judgment. P.B.SURESH KUMAR

JUDGE rsr