Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
TUESDAY, THE 13TH DAY OF MARCH 2018 / 22ND PHALGUNA, 1939
WP(C).No. 8325 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
RESPONDENT:
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 SR.GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-03-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 8325 of 2018 (M)
APPENDIX
PETITIONER'S EXHIBITS
EXHIBIT-P1: THE TRUE COPY OF EXEMPTION CERTIFICATE FOR THE
YEAR 2014-15 ISSUED BY THE COMMISSIONER,
COMMERCIAL TAXES, THIRUVANANTHAPURAM.
EXHIBIT-P2: THE TRUE COPY OF EXEMPTION CERTIFICATE FOR THE
YEAR 2015-16 ISSUED BY THE COMMISSIONER,
COMMERCIAL TAXES, THIRUVANANTHAPURAM.
EXHIBIT-P3: THE TRUE COPY OF EXEMPTION CERTIFICATE FOR THE
YEAR 2016-17 ISSUED BY THE COMMISSIONER,
COMMERCIAL TAXES, THIRUVANANTHAPURAM.
EXHIBIT-P4: THE TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR
2014-15 PASSED BY THE STATE TAX OFFICER,
DEPARTMENT OF GST, IIIRD CIRCLE, KOZHIKODE.
EXHIBIT-P5: THE TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR
2015-16 PASSED BY THE STATE TAX OFFICER,
DEPARTMENT OF GST, IIIRD CIRCLE, KOZHIKODE.
EXHIBIT-P6: THE TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR
2016-17 PASSED BY THE STATE TAX OFFICER,
DEPARTMENT OF GST, IIIRD CIRCLE, KOZHIKODE.
EXHIBIT-P7: THE TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR
2017-18(APRIL 2017 TO JUNE 2017) PASSED BY THE STATE
TAX OFFICER, DEPARTMENT OF GST, IIIRD CIRCLE,
KOZHIKODE.
EXHIBIT-P8: THE TRUE COPY OF RECTIFICATION PETITION FOR THE
YEAR 2014-15 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 2015-16 FILED BY THE PETITIONER BEFORE THE
STATE TAX OFFICER, DEPARTMENT OF GST, IIIRD
CIRCLE, KOZHIKODE.
EXHIBIT-P10: THE TRUE COPY OF RECTIFICATION PETITION FOR THE
YEAR 2016-17 FILED BY THE PETITIONER BEFORE THE
STATE TAX OFFICER, DEPARTMENT OF GST, IIIRD
CIRCLE, KOZHIKODE.
EXHIBIT-P11: THE TRUE COPY OF RECTIFICATION PETITION FOR THE
YEAR 2017-18(APRLI 2017 TO JUNE 2017) FILED BY THE
PETITIONER BEFORE THE STATE TAX OFFICER,
DEPARTMENT OF GST, IIIRD CIRCLE, KOZHIKODE.
EXHIBIT-P12: THE TRUE COPY OF OBJECTS AND NOTE CLAUSES OF
THE 46TH CONSTITUTION AMENDMENT 1982.
EXHIBIT-P13: THE TRUE COPY OF INTERIM ORDER PASSED BY THE
HON'BLE COURT IN WP(C) NO.13872 OF 2017 DATED
12/04/2017.
RESPONDENT'S EXHIBITS:NIL
//TRUE COPY//
SD/-
PA TO JUDGE
rsr
P.B.SURESH KUMAR, J.
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W.P.(C).No.8325 of 2018
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Dated this the 13th day of March, 2018
J U D G M E N T
Exts.P8 to P11 are the applications preferred by the petitioner for rectification of Exts.P4 to P7 orders 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 Exts.P8 to P11 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 Exts.P8 to P11 applications,
W.P.(c).No.8325 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 to P7 shall be deferred. P.B.SURESH KUMAR
JUDGE rsr The penultimate sentence of the judgment dated 13/03/2018 in W.P.(C).No.8325/2018 is corrected and substituted as follows: “Having regard to the facts and circumstances of the case, the writ petition is disposed of directing the first respondent to pass orders on Exts.P8 to P11 applications, in the light of Exts.P1 to P3 exemption certificates, within two weeks from the date of receipt of a copy of this judgment.” as per order dated 23/03/2018 in I.A.No.5798/2018 in W.P.(C).No.8325/2018.” Registrar (Judicial)
