Kog-Ktv Food Products (INDIA) PVT. LTD vs. The Assistant Commissioner (Assessment)

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WP(C)/3522/2020HC KeralaGSTCNR KLHC01009912202010 February 2020Bench: HONOURABLE MR. JUSTICE AMIT RAWAL5 pages
For Petitioner: SRI.N.MURALEEDHARAN NAIR, SRI.ANTONY JONES

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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 10TH DAY OF FEBRUARY 2020 / 21ST MAGHA, 1941 WP(C).No.3522 OF 2020(M) PETITIONER: M/S. KOG-KTV FOOD PRODUCTS (INDIA) PVT. LTD MARKET ROAD, NORTH END, 68/1721A, A1 KESIYA TOWERS, ERNAKULAM, KOCHI-682018, REPRESENTED BY ITS DIVISIONAL MANAGER, SRI.P.B.SAJEEV. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.ANTONY JONES RESPONDENTS: THE ASSISTANT COMMISSIONER (ASSESSMENT) STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, SPECIAL CIRCLE-II, ERNAKULAM-682015. ADV.SMT. THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.3522 OF 2020(M) 2 JUDGMENT Dated this the 10th day of February 2020 The sole grievance of the petitioner is that, against the modified assessment orders for six assessment years from 2009-2010 to 2014-2015, petitioner filed Exts.P7 to P12 rectification petitions before the respondent, which are pending consideration since 7.9.2019. But no decision has been taken so far.

2.

The learned Government Pleader submits that the concerned department would not be averse in taking decision in accordance with law, even a reminder dated 6.1.2020 as Ext.P13 for taking decision has been preferred. Without expressing any opinion on the merits of the matter, the writ petition is disposed of with a direction to the first respondent to consider the applications in accordance

WP(C).No.3522 OF 2020(M) 3 with law, within a period of two months from the date of receipt of a copy of this judgment, after affording an opportunity of hearing to the petitioner. AMIT RAWAL JUDGE ACM/12.2.2020

WP(C).No.3522 OF 2020(M) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE MODIFIED ASSESSMENT ORDER PASSED BY THE RESPONDENT FOR THE YEAR 2009-10 DATED 10.06.2019. EXHIBIT P2OF THE MODIFIED ASSESSMENT ORDER PASSED BY THE RESPONDENT FOR THE YEAR 2010-11 DATED 11.06.2019. EXHIBIT P3OF THE MODIFIED ASSESSMENT ORDER PASSED BY THE RESPONDENT FOR THE YEAR 2011-12 DATED 13.06.2019. EXHIBIT P4OF THE MODIFIED ASSESSMENT ORDER PASSED BY THE RESPONDENT FOR THE YEAR 2012-13 DATED 13.06.2019. EXHIBIT P5OF THE MODIFIED ASSESSMENT ORDER PASSED BY THE RESPONDENT FOR THE YEAR 2013-14 DATED 13.06.2019. EXHIBIT P6OF THE MODIFIED ASSESSMENT ORDER PASSED BY THE RESPONDENT FOR THE YEAR 2014-15 DATED 13.06.2019. EXHIBIT P7OF THE RECTIFICATION PETITION FILED BY THE PETITIONER BEFORE THE RESPONDENT FOR THE YEAR 2009-10 DATED 07.09.2019. EXHIBIT P8OF THE RECTIFICATION PETITION FILED BY THE PETITIONER BEFORE THE RESPONDENT FOR THE YEAR 2010-11 DATED 07.09.2019. EXHIBIT P9OF THE RECTIFICATION PETITION FILED BY THE PETITIONER BEFORE THE RESPONDENT FOR THE YEAR 2011-12 DATED 07.09.2019. EXHIBIT P10OF THE RECTIFICATION PETITION FILED BY THE PETITIONER BEFORE THE RESPONDENT FOR THE YEAR 2012-13 DATED 07.09.2019. WP(C).No.3522 OF 2020(M) 5 EXHIBIT P11OF THE RECTIFICATION PETITION FILED BY THE PETITIONER BEFORE THE RESPONDENT FOR THE YEAR 2013-14 DATED 07.09.2019. EXHIBIT P12OF THE RECTIFICATION PETITION FILED BY THE PETITIONER BEFORE THE RESPONDENT FOR THE YEAR 2014-15 DATED 07.09.2019. EXHIBIT P13OF THE REMINDER GIVEN BY THE PETITIONER TO THE RESPONDENT DATED 06.01.2020.

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.