P.R.Shaju vs. The State Tax Officer - Kerala High Court, 12 April 2018

Heard together (2 matters)

RP NO.212/2014

RP NO.211/2014

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. 13042 of 2018 PETITIONER(S) P.R.SHAJU M/S.AMMUS POULTRY FARM, M.PUDUR, GOVINDAPURAM, PALAKKAD. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA 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. R BY SMT. THUSHARA JAMES, SPL. GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 13042 of 2018 (E) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT-P1: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09 20.02.2014. EXHIBIT-P1(A): COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10 20.02.2014. EXHIBIT-P2: COPY OF ORDER IN RP NO.212/2014 ISSUED BY THE DEPUTY COMMISSIONER, PALAKKAD FOR THE YEAR 2008-09 16.02.2015. EXHIBIT-P2(A): COPY OF ORDER IN RP NO.211/2014 ISSUED BY THE DEPUTY COMMISSIONER, PALAKKAD FOR THE YEAR 2009-10 27.05.2015. EXHIBIT-P2(B): COPY OF ORDER RP 212/14 ISSUED BY THE DEPUTY COMMISSIONER, PALAKKAD 21.05.2015. EXHIBIT-P3: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09 26.02.2018. EXHIBIT-P3(A): COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10 26.02.2018. EXHIBIT-P4: COPY OF PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR 2008-09 11.04.2018. EXHIBIT-P4(A): COPY OF PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR 2009-10 11.04.2018. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// SD/- P.A. TO JUDGE SKS P.B.SURESH KUMAR, J. =============== W.P.(C).No.13042 of 2018 ------------------------------------------------ Dated this the 12th day of April, 2018

J U D G M E N T

Ext.P4 series are the applications preferred by the petitioner for rectification of Ext.P3 series 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 Ext.P4 series 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 Ext.P4 series applications,

W.P.(c).No.13042/2018 : 2 : 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 Ext.P3 series orders shall be deferred. P.B.SURESH KUMAR

JUDGE SKS