Heard together (2 matters)
WP(C)NO.13872 OF 2017
W.P.(C) No.11823 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 5TH DAY OF APRIL 2018 / 15TH CHAITHRA, 1940
WP(C).No. 11823 of 2018
PETITIONER :
M/S IQRAA INTERNATIONAL HOSPITAL & RESEARCH CENTRE,
MALAPARAMBA, KOZHIKODE,
REPRESENTED BY ITS EXECUTIVE DIRECTOR,
SRI.P.C. ANWAR.
BY ADVS.SRI.K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SMT.T.ARCHANA
RESPONDENTS:
1.
THE STATE TAX OFFICER,
IIIRD CIRCLE, DEPARTMENT OF STATE GST,
KOZHIKODE-673001.
2.
THE COMMISSIONER,
COMMERCIAL TAXES,
THIRUVANANTHAPURAM-695001.
3.
STATE OF KERALA,
REPRESENTED BY SECRETARY(TAXES),
THIRUVANANTHAPURAM-695001.
BY SPL. GOVERNMENT PLEADER SRI.UNNIKRISHNAN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-04-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
EL
WP(C).No. 11823 of 2018 (C)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 THE TRUE COPY OF EXEMPTION CERTIFICATE FOR THE
YEAR 2011-12 ISSUED BY THE COMMISSIONER,
COMMERCIAL TAXES,THIRUVANANTHAPURAM
EXHIBIT P2 THE TRUE COPY OF EXEMPTION CERTIFICATE FOR THE
YEAR 2012-13 ISSUED BY THE COMMISSIONER,
COMMERCIAL TAXES,THIRUVANANTHAPURAM
EXHIBIT P3 THE TRUE COPY OF EXEMPTION CERTIFICATE FOR THE
YEAR 2013-14 ISSUED BY THE COMMISSIONER,
COMMERCIAL TAXES,THIRUVANANTHAPURAM
EXHIBIT P4 THE TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR
2011-12 PASSED BY THE STATE TAX
OFFICER, DEPARTMENT OF GST,IIIRD CIRCLE,KOZHIKODE
EXHIBIT P5 THE TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR
2012-13 PASSED BY THE STATE TAX
OFFICER, DEPARTMENT OF GST,IIIRD CIRCLE,KOZHIKODE
EXHIBIT P6 THE TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR
2013-14 PASSED BY THE STATE TAX
OFFICER, DEPARTMENT OF GST,IIIRD CIRCLE,KOZHIKODE
EXHIBIT P7 THE TRUE COPY OF RECTIFICATION PETITION FOR THE
YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE
STATE TAX OFFICER,DEPARTMENT OF GST,IIIRD
CIRCLE,KOZHIKODE
EXHIBIT P8 THE TRUE COPY OF RECTIFICATION PETITION FOR THE
YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE
STATE TAX OFFICER,DEPARTMENT OF GST,IIIRD
CIRCLE,KOZHIKODE
EXHIBIT P9 THE TRUE COPY OF RECTIFICATION PETITION FOR THE
YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE
STATE TAX OFFICER,DEPARTMENT OF GST,IIIRD
CIRCLE,KOZHIKODE
EXHIBIT P10 THE TRUE COPY OF OBJECTS AND NOTE CLAUSED OF
THE 46TH CONSTITUTION AMENDMENT 1982
EXHIBIT P11 THE TRUE COPY OF INTERIM ORDER PASSED BY THE
HON'BLE COURT IN WP(C)NO.13872 OF 2017 DATED
12/04/2017
EXHIBIT P12 THE TRUE COPY OF JUDGMENT PASSED BY THE
HON'BLE COURT IN WRIT PETITION NO.8325/2018 IN
IA.5798/2018 DATED 23/03/2018.
RESPONDENT(S)' EXHIBITS
NIL
TRUE COPY
P.S. TO JUDGE
EL
12.4.2018
P.B.SURESH KUMAR, J.
---------------------------------------------
W.P.(C) No.11823 of 2018
---------------------------------------------
Dated this the 5th day of April, 2018
JUDGMENT Exts.P7 to P9 are applications preferred by the petitioner invoking Section 66 of the Kerala Value Added Tax Act for rectification of Exts.P4 to P6 assessment orders. The case of the petitioner is that in the light of Exts.P1 to P3 exemption certificates, the request made by the petitioner for rectifying the orders is only to be allowed.
2.Heard the leaned counsel for the petitioner as also the learned Special Government Pleader.
3.Having regard to the facts and circumstances, I deem it appropriate to dispose of the writ petition directing the first respondent to consider and pass orders on Exts.P7
WPC 11823/18 to P9 applications in the light of Exts.P1 to P3 exemption certificates. Ordered accordingly. This shall be done within six weeks from the date of receipt of a copy of the judgment. Needless to say that till orders are passed on Exts.P7 to P9 applications, further proceedings for realisation of the amounts covered by Exts.P4 to P6 assessment orders shall be deferred. P.B.SURESH KUMAR, JUDGE vps 6/4 // PS to Judge
