K. Kulathavel vs. The State Tax Officer

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WP(C)/13454/2018HC KeralaGSTCNR KLHC01045043201813 April 2018Bench: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR4 pages

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Heard together (2 matters)

R.P. NO. 183/2014
W.P.(C) No. 13454 of 2018

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 13TH DAY OF APRIL 2018 / 23RD CHAITHRA, 1940 WP(C).No. 13454 of 2018 PETITIONER(S) K. KULANTHAVEL, M/S. MDK POULTRY FARM, PRESENTLY RESIDING AT BHADRAGIRI, KANJAMPETTI P.O., POLLACHI - 642 003. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT(S) 1. THE STATE TAX OFFICER (IB), STATE GST DEPARTMENT, MATTANCHERY AT MINI CIVIL STATION, ALUVA - 683 101. 2. STATE OF KERALA, REPRSESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.` BY SPL.GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 13454 of 2018 (F) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT-P1 TRUE COPY OF THE ORDER IN R.P. NO. 183/2014 ISSUED BY THE DEPUTY COMMISSIONER, PALAKKAD FOR THE YEAR 2008-09 DATED 06/03/2015 EXHIBIT-P1(a) TRUE COPY OF THE ORDER IN R.P. NO. 183/2014 ISSUED BY THE DEPUTY COMMISSIONER, PALAKKAD FOR THE YEAR 2009-10 DATED 06/03/2015 EXHIBIT-P2 TRUE COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09 DATED 05/02/2018 EXHIBIT-P2(a) TRUE COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 05/02/2018 EXHIBIT-P3 TRUE COPY OF THE PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE YEAR 2008-09 DATED 03/04/2018 EXHIBIT-P3(a) TRUE COPY OF THE PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 03/04/2018 RESPONDENT(S)' EXHIBITS NIL /TRUE COPY/ VPS PS TO JUDGE P.B.SURESH KUMAR, J. --------------------------------------------- W.P.(C) No. 13454 of 2018 --------------------------------------------- Dated this the 13th day of April, 2018

JUDGMENT Exts.P3 and P3(a) are applications preferred by the petitioner for rectification of Exts.P2 and P2(a) orders of penalty invoking Section 66 of the Kerala Value Added Tax Act. The grievance of the petitioner in the writ petition concerns the delay on the part of the first respondent in passing orders on Exts.P3 and P3(a) applications.

2.

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 respondent to pass orders on Exts.P3 and P3(a) applications,

WPC 13454/18 within two weeks from the date of receipt of a copy of this judgment. Needless to say that till orders are passed as directed above, further proceedings pursuant to Exts.P2 and P2(a) shall be deferred. P.B.SURESH KUMAR, JUDGE vps 13/4 // PS to Judge

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.