A.M. Abdulla vs. The State Tax Officer - Kerala High Court, 09 April 2018

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. 12293 of 2018 PETITIONER(S) A.M. ABDULLA A & M EXPORTS, MANATHALA BRANCH, CHAVAKKAD. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): 1. THE STATE TAX OFFICER CHAVAKKAD-680506. 2. THE DEPUTY COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, THRISSUR-680001. 3. COMMISSIONER OF STATE TAXES, STATE GST DEPARTMENT, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695005. R 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. 12293 of 2018 (J) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2010-11 DATED 20-03-2018. EXHIBIT P1(A) COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 20-03-2018. EXHIBIT P2 COPY OF REVISION PETITION FILED BEFORE THE 3RD RESPONDENT FOR THE YEAR 2010-11. DATED 03-04-2018. EXHIBIT P2(A) COPY OF REVISION PETITION FILED BEFORE THE 3RD RESPONDENT FOR THE YEAR 2012-13 DATED 03-04-2018. EXHIBIT P3 COPY OF STAY PETITION FILED BEFORE THE 3RD RESPONDENT FOR THE YEAR 2010-11 DATED 03-04-2018. EXHIBIT P3(A) COPY OF REVISION PETITION FILED BEFORE THE 3RD RESPONDENT FOR THE YEAR 2012-13 DATED 03-04-2018. EXHIBIT P4 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR 2010-11 DATED 28-03-2018 EXHIBIT P4(A) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR 2012-13 DATED 28-03-2018 RESPONDENT'S EXHIBITS : NIL //TRUE COPY// SD/- P.A. TO JUDGE SKS P.B.SURESH KUMAR, J. ================= W.P.(C) No. 12293 of 2018 --------------------------------------------- Dated this the 9th day of April, 2018

JUDGMENT In exercise of the power under Section 56 of the Kerala Value Added Tax Act (the Act), the assessments of the petitioner under the Central Sales Tax Act for the periods 2010-'11 and 2012-'13 have been cancelled by the second respondent. Challenging Ext.P1 series orders issued by the second respondent in this connection, the petitioner preferred Ext.P2 series revision petitions before the third respondent and the same are pending. While so, proceedings have been initiated for completing the assessments of the petitioner for the relevant years in terms of the orders which are impugned in Ext.P2 series revision petitions. The petitioner, therefore, seeks appropriate directions for expeditious disposal of Ext.P2 series revision petitions.

WPC No. 12293/2018 2. Heard the learned counsel for the petitioner as also the learned Government Pleader. In so far as proceedings have been initiated for completing the assessments of the petitioner in compliance of the directions contained in the orders impugned in Ext.P2 series revision petitions, it is only appropriate that Ext.P2 series revision petitions are disposed of at an early point of time. In the circumstances, the writ petition is disposed of directing the third respondent to dispose of Ext.P2 series revision petitions as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment. Needless to say that until orders are passed as directed above, further proceedings for completing the assessments of the petitioner for the relevant years pursuant to Ext.P1 series orders shall be deferred. P.B.SURESH KUMAR, JUDGE SKS