M/S. Indsil Hydro Power & Manganese LTD vs. The Assistant Commissioner

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WP(C)/10840/2018HC KeralaGSTCNR KLHC01042430201828 March 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 WEDNESDAY, THE 28TH DAY OF MARCH 2018 / 7TH CHAITHRA, 1940 WP(C).No. 10840 of 2018 PETITIONER(S) M/S. INDSIL HYDRO POWER & MANGANESE LTD VI/679, PALLATHERI ELAPLLY PALAKKAD REPRESENTED BY ITS MANAGER COMMERCIAL, K. ANANDAN BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT(S): 1. THE ASSISTANT COMMISSIONER STATE GST DEPARTMENT PALAKKAD 678 001 2. THE DY.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES. PALAKKAD 5668001 3. THE INSPECTING ASST. COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES PALAKKAD 678 001 4. STATE BANK OF INDIA, COMMERCIAL BRANCH, AVINASHI ROAD, COIMBATORE COIMBATORE - 641 037 REPRESENTED BY ITS MANAGER R BY SR. GOVERNMENT PLEADER, SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 10840 of 2018 APPENDIX PETITIONER'S EXHIBITS EXT.P1 COPY OF RE-ASSESSMENT NOTICE ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2013-14 EXT.P2 COPY OF ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2013-14 EXT.P3 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT EXT.P3(A) COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. EXT.P4 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT RESPONDENT'S EXHIBITS : NIL //TRUE COPY// SD/- P.A.TO JUDGE SKS P.B.SURESH KUMAR, J. ==================== W.P.(C).No.10840 of 2018 --------------------------------------------------------------- Dated this the 28th day of March, 2018

J U D G M E N T

Ext.P4 is an application preferred by the petitioner for rectification of Ext.P2 order of assessment 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 application.

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 application, within

W.P.(c).No.10840/2018 : 2 : 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.P2 shall be deferred. P.B.SURESH KUMAR

JUDGE SKS

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.