T.S. Susheelkumar vs. The State Tax Officer, State GST Department

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WP(C)/13377/2018HC KeralaGSTCNR KLHC01044966201813 April 2018Bench: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR4 pages

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Heard together (3 matters)

RP NO 185/2014
RP NO 184/2014
W.P.(C) No.13377 of 2018

Read from the judgment's own cause title. This page is filed under one of them.

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. 13377 of 2018 ------------------------ PETITIONER ---------- T.A.SUSHEELKUMAR, M/S.NANDANA POULTRY FARM, M.PUDUR, GOVINDAPURAM, PALAKKAD DISTRICT BY ADVS.SRI.HARISANKAR V.MENON SMT.MEERA V.MENON RESPONDENT(S): -------------- 1. THE STATE TAX OFFICER (IB), STATE GST DEPARTMENT MATTANCHERRY AT MINI CIVIL STATION ALUVA 683101. 2. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT.SECRETARIATE, THIRUVANANTHAPURAM-695001. BY SPECIAL 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: K.V. WP(C).No. 13377 of 2018 ----------------------- APPENDIX PETITIONERS EXHIBITS: -------------------- P1: COPY OF ORDER IN RP NO 185/2014 ISSUED BY THE DEPUTY COMMISSIONER, PALAKKAD FOR THE YEAR 2008-09 DATED 16.2.2015. P1(A) COPY OF ORDER IN RP NO 184/2014 ISSUED BY THE DEPUTY COMMISSIONER, PALAKKAD FOR THE YEAR 2009-10 DATED 16.2.2015. P2; COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-09 DATED 13.3.2018 P2(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 13.3.2018 P3: COPY OF PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR 2008-09 DATED 11.4.2018. P3(A) COPY OF PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR 2009-10 DATED 11.4.2018 RESPONDENTS EXHIBITS: NIL -------------------- /TRUE COPY/ K.V. P.S.TO JUDGE 16.04.2018 P.B.SURESH KUMAR, J. --------------------------------------------- W.P.(C) No.13377 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 13377/18 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.