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 12TH DAY OF FEBRUARY 2018 / 23RD MAGHA, 1939
WP(C).No. 3677 of 2018
PETITIONER(S)
M/S. PAAREL FINE LIVING PRIVATE LIMITED
THIRD FLOOR, DD ANGADI, 1717-E7, CONVENT JUNCTION,
ERNAKULAM HEAD P.O., ERNAKULAM DISTRICT,
REPRESNTED BY ITS MANAGING DIRECTOR,
KURIAKOSE ELIAS PAAREL, AGED 51 YEARS,
E/O.ELIAS P.T.
BY ADV.SRI.V.M.KRISHNAKUMAR
RESPONDENT(S):
COMMERCIAL TAX OFFICER
OFFICE OF DEPUTY COMMISSIONER,
COMMERCIAL TAXES DEPARTMENT, CLAS TOWER,
2ND FLOOR, OLD RAILWAY STATION ROAD,
ERNAKULAM, PIN-682018.
R BY SR.GOVERNMENT PLEADER, SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-02-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 3677 of 2018 (H)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 TRUE COPY OF THE CERTIFICATE OF REGISTRATION
DATED 02-02-2016 ISSUED TO THE PETITIONER.
EXHIBIT P2 TRUE COPY OF THE CENTRAL SALES TAX
REGISTRATION ISSUED TO THE PETITIONER DATED
04-04-2014.
EXHIBIT P3 TRUE COPY OF THE PROVISIONAL REGISTRATION
ISSUED TO THE PETITIONER IN FORM GST REG-25
DATED 28-06-2017.
EXHIBIT P4 TRUE COPY OF THE PERMISSION DATED 04-04-2014
ISSUED TO THE PETITIONER TO PAY TAX UNDER THE
COMPOUNDING SCHEME CATEGORY.
EXHIBIT P5 TRUE COPY OF THE BROCHURE SETTING OUT THE
DETAILS OF THE PROJECT.
EXHIBIT P6 TRUE COPY OF THE OPTION SUBMITTED IN FORM 1B
PERTAINING TO THE CONCERNED PROJECT DATED
20-05-2015.
EXHIBIT P7 TRUE COPY OF THE PROPOSAL FORWARDED BY OTIS
ELEVATOR COMPANY (INDIA) LIMITED DATED
11-01-2016 FOR SALE OF ELEVATORS TO BE INSTALLED
AT ELIAS ENCLAVE.
EXHIBIT P8 TRUE COPY OF THE FORM NO.8F (E-CONSIGNMENT
DECLARATION) ISSUED BY THE REPRESENTATIVE OF
THE CONSIGNEE DATED 17-03-2016.
EXHIBIT P9 TRUE COPY OF THE SALES TAX VALUE CUM DELIVERY
CHALLAN DATED 30-03-2016 ISSUED PERTAINING TO
THE DELIVERY OF THE ELEVATORS.
EXHIBIT P10 TRUE COPY OF FORM C DATED 27-04-2016 TO OTIS
ELEVATOR COMPANY (INDIA) LIMITED.
EXHIBIT P11 TRUE COPY OF THE NOTICE DATED 12-12-2017 ISSUED
BY THE RESPONDENT TO THE PETITIONER.
RESPONDENT'S EXHIBITS
:
NIL
//TRUE COPY//
SD/-
P.A. TO JUDGE
SKS
P.B.SURESH KUMAR, J.
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W.P.(C.) No.3677 of 2018
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Dated this the 12th day of February, 2018
JUDGMENT Petitioner was an assessee under the Kerala Value Added Tax Act. They filed the writ petition challenging Ext.P11 notice issued under Section 25(1) of the Act. Ext.P11 being a notice issued under Section 25(1) of the Act, when this Court expressed its inability to entertain the writ petition challenging the said notice, the petitioner got an adjournment in the matter and filed their objections against the proposal made in Ext.P11 notice. Today, when this matter was taken up, the limited prayer made by the learned counsel for the petitioner was for a direction to the assessing authority to take a decision on Ext.P11 notice after considering Ext.P12 objection and after affording the petitioner an opportunity of hearing.
W.P.(C.) No. 3677/2018 2
2.Heard the learned counsel for the petitioner as also the learned Government Pleader. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition directing the respondent to pass orders on Ext.P11 notice after adverting to Ext.P12 objection preferred by the petitioner and after affording the petitioner an opportunity of hearing. Ordered accordingly. P.B. SURESH KUMAR, JUDGE SKS
