T.Viswanathan vs. The State Tax Officer - Kerala High Court, 12 April 2018

Heard together (3 matters)

RP NO. 194/2014

RP NO. 193/2014

W.P.(C) No.13216 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 THURSDAY, THE 12TH DAY OF APRIL 2018 / 22ND CHAITHRA, 1940 WP(C).No. 13216 of 2018 PETITIONER: T.VISWANATHAN, M/S. VIJEESH POULTRY FARM, THEKKINCHIRA, NENMERI P.O, KOLLENGODE, PALAKKAD. 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-683 101 2. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIATE, THIRUVANANTHAPURAM-695 001 BY SPECIAL GOVT.PLEADER SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PBS WP(C).No. 13216 of 2018 APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09 DATED 20.2.2014. EXHIBIT P1(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 20.02.2014. EXHIBIT P2 COPY OF ORDER IN RP NO. 194/2014 ISSUED BY THE DEPUTY COMMISSIONER, PALAKKAD FOR THE YEAR 2008-09. EXHIBIT P2(A) COPY OF ORDER IN RP NO. 193/2014 ISSUED BY THE DEPUTY COMMISSIONER, PALAKKAD FOR THE YEAR 2009-10. EXHIBIT P2(B) COPY OF ORDER NO. IBM-II/IR-31/13-14/OR-74/13-14 (RP 194/14) ISSUED BY THE DEPUTY COMMISSIONER, PALAKKAD. EXHIBIT P2(C) COPY OF ORDER NO. IBM-II/1R-31/13-14/OR-75/13-14 (RP 193/14) ISSUED BY THE DEPUTY COMMISSIONER, PALAKKAD. EXHIBIT P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09. EXHIBIT P3(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10. EXHIBIT P4 COPY OF PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR 2008-09. EXHIBIT P4(A) COPY OF PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR 2009-10. RESPONDENT'S EXHIBIT NIL /TRUE COPY/ PS TO JUDGE PBS 13/4/2018 P.B. SURESH KUMAR, J. --------------------------------------- W.P.(C) No.13216 of 2018 --------------------------------------- Dated this the 12th day of April, 2018

JUDGMENT Exts.P4 and P4(a) are applications preferred by the petitioner for rectification of Exts.P3 and P3(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.P4 and P4(a) applications.

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.P4 and P4(a) applications, within two weeks from the date of receipt of a copy of this judgment.

W.P.(C) No.13216 of 2018 2 Needless to say that till orders are passed as directed above, further proceedings pursuant to Exts.P3 and P3(a) orders shall be deferred. P.B. SURESH KUMAR, JUDGE //// P.A. To Judge sp/12/04/18