Periyar Club vs. State Tax Officer - Kerala High Court, 16 March 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 16TH DAY OF MARCH 2022 / 25TH PHALGUNA, 1943 WP(C) NO. 8689 OF 2022 PETITIONER: M/S.PERIYAR CLUB DESOM P.O., ALWAYE, ERNAKULAM - 683 102, REPRESENTED BY ITS SECRETARY, JOSE JOHNY. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, ALUVA, ERNAKULAM - 683 101. 2 DEPUTY TAHSILDAR ALUVA TALUK, FIRST FLOOR, MINI CIVIL STATION, CIVIL STATION ROAD, PERIYAR NAGAR, ALUVA, ERNAKULAM - 683 101. 3 COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM - 695 002. 4 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY ADV.SMT.M.M.JASMINE – GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 8689 OF 2022 2 BECHU KURIAN THOMAS, J. =========================== W.P.(C) No.8689 of 2022 ============================ Dated this the 16th day of March, 2022

JUDGMENT Petitioner alleges to be a members club, against whom an order of assessment for the year 2016-17 under the Kerala General [(2019) 70 GSTR 209] and submitted that the assessment order is clearly erroneous as being contrary to the said decision.

WP(C) NO. 8689 OF 2022 3

The learned Senior Government Pleader seriously opposes the contention on merits.

However, in view of the application for rectification pending consideration, I am of the view that interest of justice demands that the same be disposed of in a time bound manner.

Accordingly, there will be a direction to the 1st respondent to consider and dispose of Ext.P3 application for rectification as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment. Having regard to the circumstances, there will be a further direction to the respondents to keep in abeyance, all coercive proceedings pursuant to Ext.P2, pending disposal of the said rectification petition. The writ petition is disposed of. BECHU KURIAN THOMAS JUDGE ssa/

WP(C) NO. 8689 OF 2022 4 APPENDIX OF WP(C) 8689/2022 PETITIONERS’ EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2016-17. Exhibit P2 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT. Exhibit P3 COPY OF APPLICATION FOR RECTIFICATION IS SUBMITTED BEFORE THE 1ST RESPONDENT.