Cordial Enterprises vs. The Assistant Commisioner Of State Tax
Held
The Court directed the respondent to consider and pass orders on the petitioner's rectification application within one month. Recovery steps were to be kept in abeyance until orders were passed and communicated.
Facts
The petitioner filed a rectification application against an assessment order under the Kerala Value Added Tax Act. The petitioner sought a direction for the respondent to consider and pass orders on this application expeditiously.
Key Issues
Whether the respondent should consider the rectification application expeditiously and whether recovery steps should be stayed pending the decision on the application.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 18TH DAY OF DECEMBER 2019 / 27TH AGRAHAYANA, 1941 WP(C).No.34651 OF 2019(F) PETITIONER/S: M/S.CORDIAL ENTERPRISES, V.K.KADAVU ROAD, NHANGATTIRI, PATTAMBI, PALAKKAD, REPRESENTED BY ITS PARTNER, K.SIVADASAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD-678 001. 2 THE DY. TAHSILDAR TALUK OFFICE, PATTAMBI-679 303. 3 THE VILLAGE OFFICER KULUKKALLOOR, PATTAMBI, PALAKKAD-679 303. GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.34651 OF 2019(F) 2 JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P3 rectification application before the 1st respondent. The limited prayer of the petitioner is for a direction to the 1st respondent to consider and pass orders on Ext.P3 rectification application expeditiously, after hearing the petitioner.
I have heard the learned couns
The judgment continues below.
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