M/S.Coiron Foam Products vs. The Asst. Commissioner Of State Tax

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WP(C)/12358/2018HC KeralaGSTCNR KLHC01043948201809 April 2018Bench: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR4 pages

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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 MONDAY, THE 9TH DAY OF APRIL 2018 / 19TH CHAITHRA, 1940 WP(C).No. 12358 of 2018 PETITIONER(S) M/S.COIRON FOAM PRODUCTS. 6/78, MAIN ROAD, CHITTUR, PALAKKAD DISTRICT, REPRESENTED BY C.M. HARIRAJAN, MANAGING PARTNER. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT(S): 1. THE ASST. COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, SPECIAL CIRCLE, PALAKKAD-678001. 2. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. BY SR.GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 12358 of 2018 (T) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF STOCK TRANSFER ADVICE PREPARED BY THE PETITIONER FROM POLLACHI. EXHIBIT P1(A) COPY OF INVOICE ISSUED BY THE PETITIONER FROM POLLACHI. EXHIBIT P1(B) COPY OF FORM 8F DECLARATIONS OF THE PETITIONER. EXHIBIT P2 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2(A) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P3 COPY OF OBJECTION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P3(A) COPY OF OBJECTION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P4 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P4(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P5 C0PY OF JUDGMENT IN W.P.(C) NO. 18409/16 OF THIS HON'BLE COURT. EXHIBIT P6 COPY OF PETITION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P6(A) COPY OF PETITION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS:NIL //TRUE COPY// SD/- PA TO JUDGE rsr P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.12358 of 2018 --------------------------------------------------------------- Dated this the 9th day of April, 2018

J U D G M E N T

Ext.P6 series are the applications preferred by the petitioner invoking Section 66 of the Kerala Value Added Tax Act for rectification of Ext.P4 series orders of assessment. The grievance of the petitioner in the writ petition concerns the delay on the part of the first respondent in passing orders on Ext.P6 series 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 Ext.P6 series applications,

W.P.(c).No.12358 of 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.P4 series shall be deferred. P.B.SURESH KUMAR

JUDGE rsr

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.