BharatTaxGST

Advanced Construction Technologies PVT. LTD vs. The Assistant Commissioner

Original PDF →
WP(C)/14206/2020HC KeralaGSTCNR KLHC01035916202014 July 2020Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 14TH DAY OF JULY 2020 / 23RD ASHADHA, 1942 WP(C).No.14206 OF 2020 PETITIONER: ADVANCED CONSTRUCTION TECHNOLOGIES PVT. LTD DOOR NO.VII/267A MALIKAMPEEDIKA, ALANGAD VILLAGE KOTTAPURAM KARA, ALUVA-683511 ERNAKULAM DISTRICT REPRESENTED BY MR.SUNILKUMAR C.N.AUTHORISED SIGNATORY BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENT: THE ASSISTANT COMMISSIONER SPECIAL CIRCLE-III STATE GOODS AND SERVICES TAX DEPARTMENT ERNAKULAM-682015 BY GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C).No.14206 of 2020 2

JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, and pointing out various discrepancies that occurred in the recording of the order of the Assessing Officer, the petitioner has preferred Ext.P2 rectification application before the respondent. The limited prayer in the writ petition is for a direction to the respondent to consider and pass orders on Ext.P2 rectification application, after hearing the petitioner.

2.

I have heard the learned counsel appearing for the petitioner and the learned Government Pleader for the respondent. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I dispose the writ petition with a direction to the respondent to consider and pass orders on Ext.P2 rectification application within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. It is made clear that till such time as orders passed by the respondent as directed, and the order communicated to the petitioner, recovery steps for recovery of the amounts confirmed against the petitioner by Ext.P1 assessment order shall be kept in abeyance. The petitioner shall produce a copy of this judgment, together with a copy of the writ petition before the respondent for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE mns APPENDIX PETITIONERS EXHIBITS EXHIBIT -P1OF THE ASSESSMENT ORDER NO.32071171825/2013- 14 DATED 09.03.2020, ISSUED BY THE RESPONDENT EXHIBIT P2-OF THE APPLICATION FOR RECTIFICATION DATED 30.06.2020 UNDER SECTION 66 OF THE KVAT ACT, 2003 SUBMITTED TO THE 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.