M/S.Desai Homes vs. The Asst.Commissioner (Wc) - Kerala High Court, 04 April 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY ,THE 04TH DAY OF APRIL 2019 / 14TH CHAITHRA, 1941 WP(C).No. 10550 of 2019 PETITIONER: M/S.DESAI HOMES, DD TRADE TOWER, 2ND FLOOR, 36/2342 F1, KALOOR-KADAVANTHRA ROAD, KOCHI- 682 017, REPRESENTED BY ITS PARTNER, SIDHARTH V DESAI. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST.COMMISSIONER (WC) STATE GOODS AND SERVICES TAX DEPARTMENT, SGST COMPLEX, PERUMANOOR, ERNAKULAM-682 015. 2 THE INSPECTING ASST.COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, KAKKANADU, ERNAKULAM, KOCHI-30. SR. GP. SRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.04.2019, ALONG WITH WP(C).10508/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).Nos. 10550 of 2019 & 10508 of 2019 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY ,THE 04TH DAY OF APRIL 2019 / 14TH CHAITHRA, 1941 WP(C).No. 10508 of 2019 PETITIONER: M/S.DESAI HOMES DD TRADE TOWER, 2ND FLOOR, 36/2342 FI, KALOOR-KADAVANTHRA ROAD, KOCHI-682 017, REPRESENTED BY ITS PARTNER, SIDHARTH V .DESAI. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST. COMMISSIONER (WC) STATE GOODS AND SERVICES TAX DEPARTMENT, SGST COMPLEX, PERUMANOOR, ERNAKUALM-682 015. 2 THE INSPECTING ASST.COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, KAKKANADU, ERNAKULAM, KOCHI-30. SR. GP. SRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.04.2019, ALONG WITH WP(C).10550/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3- WP(C).Nos. 10550 of 2019 & 10508 of 2019

JUDGMENT Heard Smt. Krishna .K, the learned counsel for the petitioner and Sri. C.K Govindan, the learned Senior Government Pleader.

Petitioner in these two writ petitions is same. The petitioner through Ext.P4, points out a few errors in the orders of assessment Ext.P3. The learned counsel for petitioner to impress upon the Court to show the existence of prima facie errors, invites the attention of the Court to the contents of Ext.P3. According to her, the errors pointed out by the petitioner, if are demonstrated as correct and rectified orders are issued, further trouble in the matter could be avoided. Therefore, petitioner prays for directions to 1st respondent to disposes of the Ext.P4 request expeditiously. The prayer since is for a direction to the 1st respondent to considers and pass orders on Ext.P4. 3. The learned Government Pleader suggests that the Court Considers stipulating reasonable period of four weeks from the date of receipt of a copy of this order for disposing Ext.P4. These writ

-4- petitions are disposed of by this order. The 1st respondent considers and disposes of Ext.P4, request of petitioner within six weeks from the date of receipt of a copy of this order and in the process of consideration, offers an opportunity of hearing to the petitioner is permitted. Coercive steps in terms of Exp.P3 are stayed for seven weeks from today. S.V.BHATTI JUDGE JS/04.04

-5- APPENDIX OF WP(C) 10550/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 3.12.2018 EXHIBIT P2 COPY OF REPLY SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 7.1.2019 EXHIBIT P3 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 23.3.2019 EXHIBIT P4 COPY OF APPLICATION FOR RECTIFICATION FILED BY THE PETITIONER DATED 29.3.2019

-6- APPENDIX OF WP(C) 10508/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P2 COPY OF REPLY SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P3 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P4 COPY OF APPLICATION FOR RECTIFICATION FILED BY THE PETITIONER