K.Rajan vs. The State Tax Officer(Ib)

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WP(C)/12023/2018HC KeralaGSTCNR KLHC01043613201806 April 2018Bench: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR4 pages

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Heard together (2 matters)

RP NO.198/2014
RP NO.197/2014

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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 FRIDAY, THE 6TH DAY OF APRIL 2018 / 16TH CHAITHRA, 1940 WP(C).No. 12023 of 2018 PETITIONER(S) K.RAJAN M/S.RAJAN POULTRY FARM, MOUNDANAM CHALLA, PAPPANCHALLA, MUTHALAMADA, GOVINDAPURAM P.O., 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 - 683 101. 2. STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIATE, THIRUVANANTHAPURAM - 695 001. BY SPL.GOVERNMENT PLEADER:SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 12023 of 2018 (C) 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.198/2014 ISSUED BY THE DEPUTY COMMISSIONER, PALAKKAD FOR THE YEAR 2008-09 02.05.2015. EXHIBIT-P2(A): COPY OF ORDER IN RP NO.197/2014 ISSUED BY THE DEPUTY COMMISSIONER, PALAKKAD FOR THE YEAR 2009-10 02.05.2015. EXHIBIT-P3: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09 12.02.2018. EXHIBIT-P3(A): COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10 12.02.2018. EXHIBIT-P4: COPY OF PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR 2008-09 03.04.2018. EXHIBIT-P4(A): COPY OF PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR 2009-10 03.04.2018. RESPONDENT'S EXHIBITS:NIL //TRUE COPY// SD/- PA TO JUDGE rsr P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.12023 of 2018 --------------------------------------------------------------- Dated this the 6th 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 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.

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.P4 series applications, within two weeks from the date of receipt of a copy of this W.P.(c).No.12023 of 2018 : 2 : judgment. Needless to say that till orders are passed as directed above, further proceedings pursuant to Ext.P3 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.