M/S.Harrison Malayalam Limited vs. State Of Kerala - Kerala High Court, 10 May 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN FRIDAY, THE 10TH DAY OF MAY 2019 / 20TH VAISAKHA, 1941 WP(C).No. 13556 of 2019 PETITIONER: M/S.HARRISON MALAYALAM LIMITED 24/1624,BRISTOW ROAD, WILLINGDON ISLAND, COCHIN-682003, REPRESENTED BY ITS HEAD-TAXATION, MR.,V.V.N.PRABHU. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE STATE TAX OFFICER(WC), STATE GOODS AND SERVICES TAX DEPARTMENT, CLASS TOWER,2ND FLOOR, OLD RAILWAY STATION, ERNAKULAM-682018. 3 THE ASSISTANT COMMISSIONER, VAT SPECIAL CIRCLE(PRODUCE), DEPARTMENT OF COMMERCIAL TAXES W.P.(C) 13556 /2019 -:2:- (NOW STATE GOODS AND SERVICES TAX DEPARTMENT),MATTANCHERRY, KOCHI-682002. SRI MOHAMMED RAFIQ- GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) 13556 /2019 -:3:-

JUDGMENT

Petitioner has approached this Court challenging Ext.P1 notice and Ext.P3 order and seeking consideration of the rectification petition preferred by the petitioner.

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

It is submitted by the learned counsel for the petitioner that Ext.P4 application for rectification is pending before the second respondent and the same is liable to be considered in accordance with law. Accordingly, there will be a direction to the second respondent to take up, consider and pass appropriate orders on Ext.P4 rectification application preferred by the petitioner in accordance with law, within a period of one month from the date of receipt of a copy of this judgment. Till orders are passed as directed above, coercive proceedings initiated against the petitioner on the strength of Ext.P3 order shall be kept in abeyance. The writ petition is ordered accordingly. ANU SIVARAMAN, JUDGE vps APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE NOTICE DATED 5.10.2018 ISSUED BY THE 2ND RESPONDENT UNDER RULE 6(5) OF TH CST KERALA RULES, 1957, FOR THE YEAR 2011-12. EXHIBIT P2 THEOF THE REPLY(WITHOUT ANNEXURES) DATED 22.10.2018 FILED BY THE PETITIONER EXHIBIT P3 EXHIBIT P4 EXHIBIT P5 EXHIBIT P6 EXHIBIT P7 THEOF THE ORDER DATED 30.03.2019 ISSUED BY THE 2ND RESPONDENT UNDER RULE 6(5) OF THE CST KERALA RULES, 1957, FOR THE YEAR 2011-12. THEOF THE RECTIFICATION PETITION (WITHOUT ANNEXURES) DATED 22.4.2019 FILED BY THE PETITIONER THEOF THE RECTIFICATION PETITION (WITHOUT ANNEXURES) DATED 3.5.2019 FILED BY THE PETITIONER THEOF THE ASSESSMENT ORDER DATED 24.3.2018 RELATING TO THE YEAR 2011-12 UNDER THE KVAT ACT ISSUED BY THE ASSISTANT COMMISSIONER THEOF THE ORDER DATED 9.4.2019 IN W.P(C) NO.11103/2019 EXHIBIT P8 THEOF THE ORDER DATED 9.4.2019 IN W.P(C) NO.11105/2019 RESPONDENT'S/S' EXHIBITS: NIL