Gmmco LTD vs. Assistant Commissioner Of State Tax - Kerala High Court, 05 January 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 5TH DAY OF JANUARY 2022 / 15TH POUSHA, 1943 WP(C) NO. 153 OF 2022 PETITIONER: M/S GMMCO LTD XXI/145, COCHIN UNIVERSITY ROAD, KALAMASSERY, KOCHI - 682 022 REPRESENTED BY ITS AUTHORISED SIGNATORY MR.SATISH CHANDRAN. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMT.G.MINI(1748) SRI.P.S.SREE PRASAD SRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE-3, ERNAKULAM - 682 015. 2 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, 4TH CIRCLE, ERNAKULAM - 682 018. 3 DEPUTY COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD - 682 030. DR. THUSHARA JAMES, SR. GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 153 OF 2022 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.153 of 2022 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 5th day of January, 2022

JUDGMENT Petitioner impugns Ext.P5 assessment order and also seeks for a direction for disposal of Ext.P7 application for rectification.

Petitioner is a dealer registered under the Central Sales Tax Act, 1956 (for short, 'the CST Act'). For the assessment year 2016-17, proceedings initiated under the CST Act culminated in Ext.P5 assessment order dated 30.03.2021. A perusal of Ext.P5 reveals that inspite of acknowledgment of the notice issued under Rule 6 (5) of the CST (Kerala) Rules, 1957, no objections were filed by the petitioner.

The opportunity of hearing granted on 01.02.2021 was also not utilized by the petitioner. Though petitioner has a reason for his non- appearance and non-filing of the reply consequent to the notice mentioned above, petitioner preferred a rectification application under Rule 6 (9) of the CST (Kerala) Rules by an application dated 09.09.2021. The learned counsel for the petitioner Sri.A.Kumar contends that the said rectification application is still pending consideration and the same has not been disposed of, in spite of repeated requests.

Having heard the arguments of the learned counsel for the petitioner as well as the learned Senior Government Pleader Dr.Thushara

WP(C) NO. 153 OF 2022 3 James, I am of the view that without considering the merits of the contentions raised, the writ petition can be disposed of. In view of the circumstances, there will be a direction to the 2 nd respondent to consider and pass appropriate orders on Ext.P7 rectification application, after affording an opportunity of hearing to the petitioner and in a time bound manner, at any rate, within a period of two months from the date of receipt of a copy of this judgment. Till such a decision is taken as directed above, coercive proceedings pursuant to Ext.P5 shall be kept in abeyance. BECHU KURIAN THOMAS, JUDGE RKM

WP(C) NO. 153 OF 2022 4 APPENDIX OF WP(C) 153/2022 PETITIONER'S EXHIBITS : Exhibit P1OF THE ASSESSMENT ORDER DATED 30/07/2018. Exhibit P2OF THE RECTIFIED ORDER DATED 22/09/2018. Exhibit P3OF THE ORDER DATED 28/03/2019 OF THE FIRST APPELLATE AUTHORITY. Exhibit P4OF THE REVISED ORDER PASSED IN REMAND DATED 19/07/2019. Exhibit P5OF THE CST ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT DATED 30/03/2021. Exhibit P6OF THE REVENUE RECOVERY NOTICE DATED 22/04/2021. Exhibit P7OF THE APPLICATION DATED 09/09/2021.