Aditya Infotech LTD. vs. Assistant Commissioner (Works Contract) - Kerala High Court, 07 January 2022

Cause title — parties, addresses and appearances

WP(C) NO. 423 OF 2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 7TH DAY OF JANUARY 2022 / 17TH POUSHA, 1943 WP(C) NO. 423 OF 2022 PETITIONER/S: ADITYA INFOTECH LTD. 1/3237, MANIKATH CROSS ROAD, RAVIPURAM, ERNAKULAM, COCHIN - 682 016 REPRESENTED BY ITS ACCOUNTS EXECUTIVE, SRI.LELBY C.P. BY ADV TOMSON T.EMMANUEL RESPONDENT/S: 1 ASSISTANT COMMISSIONER (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE- III, ERNAKULAM, COCHIN - 682 016. 2 DEPUTY COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD, ERNAKULAM, COCHIN- 682 030. 3 COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, THIRUVANANTHAPURAM - 695 002. 4 STATE OF KERALA TAXES DEPARTMENT, STATE GOODS & SERVICES TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001, REPRESENTED BY SECRETARY TO GOVERNMENT. GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 423 OF 2022 2 WP(C) NO. 423 OF 2022 3 BECHU KURIAN THOMAS, J. ======================== W.P.(C)No.423 of 2022 ------------------------------------------------ Dated this the 7th day of January, 2022

JUDGMENT Aggrieved by the order of assessment dated 25.9.2021 under Section 25(1) of the Kerala Value Added Tax Act (herein after referrered to as ‘Act’ for short) for the assessment year 2016-17, petitioner has filed a rectification application under Section 66 of the Act before the 1st respondent. The said rectification application is pending consideration for the last more than two months.

Having regard to the aforesaid circumstances, and on the basis of the submissions made by the learned Counsel for the petitioner and the learned Senior Government Pleader, this writ petition can be disposed of. Accordingly, I direct the 1st respondent to consider and pass appropriate orders on Ext.P7 rectification application, within a period of three months from the date of receipt of a copy of his judgment. Till then, all coercive proceedings against the petitioner, pursuant to Ext.P6 assessment order shall be kept in abeyance. The writ petition is disposed of accordingly. BECHU KURIAN THOMAS

JUDGE jm/

WP(C) NO. 423 OF 2022 4 APPENDIX OF WP(C) 423/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ANNUAL RETURN DATED 29/04/2017 SUBMITTED FOR THE YEAR 2016-17, WITH PROOF OF PAYMENT OF OUTPUT TAX. Exhibit P2 COPY OF AUDIT REPORT DATED 21/03/2019 SUBMITTED IN FORM NO.13 & 13A FOR 2016-17. Exhibit P3 COPY OF NOTICE DATED 03/10/2020 COMMUNICATED TO PETITIONER ON 13/11/2020 ISSUED U/S. 25(1) TO KVAT ACT FOR 2016-17, BY 1ST RESPONDENT, PROPOSING BEST JUDGMENT ASSESSMENT. Exhibit P3A COPY OF NOTICE DATED 14/10/2020 COMMUNICATED TO PETITIONER ON 13/11/2020 ISSUED U/S.6(5) TO CST ACT FOR 2016-17, BY 1ST RESPONDENT. Exhibit P4 COPY OF RELEVANT PAGES OF CHECK POST DATA PROVIDED TO PETITIONER UNDER E-MAIL, BY 1ST RESPONDENT. Exhibit P5 COPY OF REPLY DATED 17/03/2021 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT, AGAINST EXT.P3 NOTICE. Exhibit P6 COPY OF ORDER DATED 25/09/2021 U/S.25(1) OF KVAT ACT ISSUED TO PETITIONER BY 1ST RESPONDENT FOR 2016-17. Exhibit P7OF AN APPLICATION DATED 20/11/2021 SUBMITTED BEFORE 1ST RESPONDENT, FOR RECTIFICATION OF MISTAKE IN EXT.P6, U/S. 66 OF KVAT ACT. Exhibit P8 COPY OF JUDGMENT DATED 19/06/2017 IN WP(C) NO.19970 OF 2017 PASSED BY THIS HON'BLE COURT ON SIMILAR SET OF FACT.