N. G. Chandraprakash vs. The Asst. Commissioner (Assessment)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THUR AY, THE 29TH DAY OF FEBRUARY 2024 / 10TH PHALGUNA, 1945 WP(C) NO. 4362 OF 2024 PETITIONER/S: N. G. CHANDRAPRAKASH AGED 68 YEARS PROPRIETOR, NANDILATH ELECTRONICS, G.B. ROAD, PALAKKAD., PIN - 678001 BY ADVS. S.ANIL KUMAR (TRIVANDRUM) SABU C.J RAHUL A. S.SHAINA RESPONDENT/S: 1 THE ASST. COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE, (SINCE RE- DESIGNATED AS DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT), GOODS AND SERVICES TAX OFFICE COMPLEX, NEAR CIVIL STATION, PALAKKAD., PIN - 678001 2 THE DEPUTY COMMISSIONER (APPEALS)-I STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM (ON DEPUTATION), THEVARA, KOCHI., PIN - 682015 OTHER PRESENT: MS.RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 4362 OF 2024 2 J U D G M E N T The present writ petition has been filed mainly seeking the following reliefs: “(i) Issue a writ of mandamus or other appropriate writ or orders directing the 1st Respondent to consider and dispose of Ext.P5 petition filed under section 66 of the Act at the earliest; (ii) Issue a writ of mandamus or other appropriate writ or orders directing the 1st respondent or any person acting on his behalf not to enforce the balance demand as per Ext.P4 order.”
After some arguments, learned counsel appearing for the petitioner submits that, the petitioner would be satisfied if this Court directs the 1st respondent to dispose of Ext.P5 rectification application, expeditiously, in accordance with law.
WP(C) NO. 4362 OF 2024 3 Considering the aforesaid submission, the present writ petition is finally disposed of with direction to the 1st respondent to decide Ext.P5 rectification application, in accordance with law, expeditiously, within a period of six weeks from today. Pending interlocutory application, if any, in the present writ petition stands dismissed. DINESH KUMAR SINGH
JUDGE jg
WP(C) NO. 4362 OF 2024 4 APPENDIX OF WP(C) 4362/2024 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE ORDER NO.32090628585/07-08 DATED 03-03-2010 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2007-2008 Exhibit P2 A COPY OF THE ORDER NO.32090628585/07-08 DATED 18-02-2012 ISSUED BY THE 1ST RESPONDENT U/S.66 OF THE ACT Exhibit P3 A COPY OF THE ORDER NO.KVAT-1227/12 DATED 15- 11-2012 ISSUED BY THE 2ND RESPONDENT Exhibit P4 A COPY OF THE MODIFIED ORDER NO.32090628585/07- 08 DATED 08-11-2017 ISSUED BY THE 1ST RESPONDENT Exhibit P5 A COPY OF THE REQUEST LETTER DATED 13-11-2017 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P6 A COPY OF THE LETTER DATED 13-11-2017 ISSUED BY AXIS BANK, THRISSUR Exhibit P7 A COPY OF THE RELEVANT PAGE OF THE LOCAL DELIVERY BOOK MAINTAINED BY THE PETITIONER EVIDENCING RECEIPT OF EXT.P5 AND EXT.P6 BY THE 1ST RESPONDENT
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.