K.R. Sheela Subramanian vs. State Tax Officer - Kerala High Court, 25 November 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN WEDNESDAY, THE 25TH DAY OF NOVEMBER 2020 / 4TH AGRAHAYANA, 1942 WP(C).No.31446 OF 2018(E) PETITIONER: K.R. SHEELA SUBRAMANIAN AGED 53 YEARS PROPRIETRESS, GANESH TRADERS, PAUL ARCADE, NH JUNCTION, ANGAMALY 683572. BY ADVS. SRI.K.N.SREEKUMARAN P.J. ANILKUMAR SANTHOSH KUMAR N. RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, ANGAMALY 683572. 2 INSPECTING ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, TAX COMPLEX, MATTANCHERRY,KOCHI 682002. SPL GP TAXES. C. E UNNIKRISHNAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.31446 OF 2018(E) 2

JUDGMENT This writ petition is filed seeking the following relief:- “i) call for the records of the case and to direct the 1st respondent to consider and pass orders in Ext.P10 petition in the light of Exts.P5 to P8 debit notes within a time frame and to put on hold the recovery proceedings pursuant to Ext.P9 demand notice by issuance of a writ of mandamus, other appropriate writ, direction or order found fit and proper by this Honourable Court on the facts and in the circumstances of the case.”

Heard the learned counsel for the petitioner and the learned Special Government Pleader.

The learned counsel for the petitioner submits that the petitioner has approached the 1st respondent preferring Ext.P10 representation seeking input tax credit and that the same is liable to be considered in accordance with law.

There will, accordingly, be a direction to the 1st respondent to take up, consider and pass orders on Ext.P10 representation preferred by the petitioner within a period of WP(C).No.31446 OF 2018(E) 3 six weeks from the date of receipt of a copy of this judgment. This writ petition is ordered accordingly. ANU SIVARAMAN JUDGE Bng/25.11.2020

WP(C).No.31446 OF 2018(E) 4 APPENDIX OF WP(C) 31446/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32150876984/2010-11 DATED 30.7.2015 ISSUED BY THE IST RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER NO.32150876984/2011-12 DATED 30.7.2015 ISSUED BY THE IST RESPONDENT. EXHIBIT P3OF THE ASSESSMENT ORDER NO.32150876984/2012-13 DATED 30.7.2015 ISSUED BY THE IST RESPONDENT. EXHIBIT P4OF THE ASSESSMENT ORDER NO.32150876984/2013-14 DATED 30.7.2015 ISSUED BY THE IST RESPONDENT. EXHIBIT P5OF THE DEBIT NOTE IN FORM 9 FOR 2010-11 DATED 31.7.2017 FILED BEFORE THE IST RESPONDENT. EXHIBIT P6OF THE DEBIT NOTE IN FORM 9 FOR 2011-12 DATED 31.7.2017 FILED BEFORE THE IST RESPONDENT. EXHIBIT P7OF THE DEBIT NOTE IN FORM 9 FOR 2012-13 DATED 31.7.2017 FILED BEFORE THE IST RESPONDENT. EXHIBIT P8OF THE DEBIT NOTE IN FORM 9 FOR 2013-14 DATED 31.7.2017 FILED BEFORE THE IST RESPONDENT. EXHIBIT P9OF THE REVENUE RECOVERY NOTICE NO.F(RR) 259/1516 DATED 16.11.2015 ISSUED BY THE 2ND RESPONDENT WITH ENGLISH TRANSLATION. EXHIBIT P10OF THE LETTER DATED 15.1.2018 FILED BEFORE THE IST RESPONDENT.