Josco Fashion Jewellers vs. State Of Kerala - Kerala High Court, 29 March 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY ,THE 29TH DAY OF MARCH 2019 / 8TH CHAITHRA, 1941 WP(C).No. 9805 of 2019 PETITIONER/S: M/S.JOSCO FASHION JEWELLERS, RAJEEV GANDHI MUNICIPAL SHOPPING COMPLEX, KOTTAYAM, REPRESENTED BY ITS PROPRIETOR MR.P.A.JOSE. BY ADVS. SRI.A.KUMAR SRI.AJAY V.ANAND SMTG.MINI(1748) JOB ABRAHAM SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE ASST.COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM - 686 001. SR. GP. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 9805 of 2019 2

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

The petitioner prays for mandamus directing respondent No.2/Assessing Authority to grant four weeks time to file objections to Ext.P1 notice. The petitioner also prays for affording opportunity before a decision pursuant to Ext.P1 is taken by the 2nd respondent. The counsel for the petitioner raises a few legal and factual objections to impress upon the court that this unrealistic time of three days is granted only to foreclose a few options the assesses could avail with effect from 01.04.2019. Apart from the said ground he submits that the petitioner has any number of reasonable grounds to contest Ext.P1 and short time now granted denies fair participation in the enquiry initiated through Ext.P1. He insists on granting four weeks time to file the objections however leaves it the discretion of the court.

The learned Government Pleader contends that similar request could have been made before the 2nd respondent (instead of approaching this Court) and according to him one week is reasonable from today to reply to Ext.P1 notice.

WP(C).No. 9805 of 2019 3

The counsel have invited the attention of court to Ext.P1. After perusing Ext.P1 this Court is of the view that the objections are received in the sense of oral objections, reasonable time is afforded,

hence two weeks time could be considered and granted. Accordingly, the writ petition is disposed of by granting two weeks time from today to petitioner to file objections to Ext.P1. The 2nd respondent proceeds and concludes the enquiry in accordance with law after the objections are filed by the petitioner. S.V.BHATTI JUDGE Ac

WP(C).No. 9805 of 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 22/03/19 SERVED ON 25/03/19. EXHIBIT P2OF THE REPLY DATED 25/03/19. RESPONDENT'S/S EXHIBITS: NIL //// PA TO JUDGE