Adithya Birla Fashion And Retail LTD. vs. State Tax Officer - Kerala High Court, 18 October 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 18TH DAY OF OCTOBER 2019 / 26TH ASWINA, 1941 WP(C).No.27861 OF 2019(G) PETITIONER: M/S.ADITHYA BIRLA FASHION AND RETAIL LTD. HITILE MALL, GURUVAYOORAPPAN COLLEGE P.O., KOZHIKODE- 673014, REPRESENTED BY ITS MANAGER (FINANCE) AND AUTHORIZED SIGNATORY, SRI.K.ALEXANDER. BY ADVS. SRI.TOMSON T.EMMANUEL SRI.JENSON FRANCIS PAYANKAN RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX COMPLEX, 4TH CIRCLE, JAWAHAR NAGAR, KOZHIKODE-673006. 2 ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, NIRMAL ARCADE,IRANJIPPALAM P.O., KOZHIKODE-673006. 3 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX COMPLEX, JAWAHAR NAGAR, KOZHIKODE-673006. BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.27861 OF 2019(G) 2

JUDGMENT Against Ext.P4 appellate order under the Kerala Value Added Tax Act for the assessment year 2017-2018, the petitioner has preferred Ext.P8 rectification application before the 2nd respondent. Similarly against Ext.P6 modified assessment order passed by the 1st respondent, the petitioner has preferred Ext.P7 rectification application before the said respondent. The limited prayer in the writ petition is for a direction to the 1st and 2nd respondents to consider and pass orders on the respective rectification applications expeditiously, after hearing the petitioner and to keep in abeyance recovery proceedings, in the meanwhile.

I have heard the learned counsel appearing for the petitioner and the learned Government Pleader for the respondents. 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 1st and 2nd respondents to consider and pass orders on Ext.P7 and P8 rectification applications within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the WP(C).No.27861 OF 2019(G) 3 petitioner by assessment orders shall be kept in abeyance till such time as orders are passed by the 1st and 2nd respondents as directed and communicated to the petitioner. The petitioner shall produce a copy of this judgement, together with a copy of the writ petition before the 1st and 2nd respondents for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE mns

WP(C).No.27861 OF 2019(G) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN SUBMITTED BY PETITIONER FOR 2017-18 BEFORE 1ST RESPONDENT. EXHIBIT P2OF EX-PARTY ASSESSMENT ORDER DATED 03.02.2018 COMPLETED BY 1ST RESPONDENT FOR 2017-18. EXHIBIT P3OF DEMAND DRAFT FOR RS.14,65,206/- SUBMITTED BEFORE 1ST RESPONDENT, U/S.55(4) OF THE KVAT ACT FOR STAY ON EXT.P2 DEMAND. EXHIBIT P4OF APPELLATE ORDER DATED 25.10.2018 PASSED BY 2ND RESPONDENT IN APPEAL SUBMITTED AGAINST EXT.P2 ORDER, SERVED TO PETITIONER ON 25.01.2019. EXHIBIT P5OF LETTER DATED 14.02.2019 SUBMITTED BEFORE 1ST RESPONDENT BY THE PETITIONER, WITH ENTERING APPEARANCE ON 21.02.2019 IN COMPLIANCE TO EXT.P4 APPELLATE ORDER. EXHIBIT P6OF ORDER DATED 30.08.2019 PASSED BY 1ST RESPONDENT WITHOUT AFFORDING ANY HEARING TO PETITIONER. EXHIBIT P7OF APPLICATION U/S.66 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT AGAINST EXT.P6 ORDER. EXHIBIT P8OF APPLICATION U/S.66 SUBMITTED BY PETITIONER BEFORE 2ND RESPONDENT TO RECTIFY THE MISTAKE IN EXT.P4 APPELLATE ORDER. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE