Cordial Company vs. Assistant Commissioner Of State Tax - Kerala High Court, 22 March 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 22ND DAY OF MARCH 2019 / 1ST CHAITHRA, 1941 WP(C).No. 8915 of 2019 PETITIONER/S: CORDIAL COMPANY NARAYANA BHAVAN, TC 9/2196, KURUPS LAN,E SASTHAMANGALAM, THIRUVANANTHAPURAM, PALAKKAD, REPRESENTED BY ITS PARTNER BY ADVS. SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA SRI.SANTHAN V.NAIR RESPONDENT/S: ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX, WORKS CONTRACT, THIRUVANANTHPAURAM-695001. SMT.THUSHARA JAMES GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8915 of 2019 2

JUDGMENT The petitioner has been served with notice under section 95 of the KVAT Act. Ext.P5 is the notice. The petitioner is only request for the sufficient time may be given to the respond. In such circumstances, I am of the view that the petitioner may be given three months from today to respond Ext.P5 notice. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE SMA

WP(C).No. 8915 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE ISSUED BY THE RESPONDENT UNDER SECTION 25 OF THE KVAT ACT EXHIBIT P2OF THE ADJOURNMENT REQUEST EXHIBIT P3OF THE REPLY GIVEN BY THE PETITIONER TO THE RESPONDENT EXHIBIT P4OF THE LETTER ISSUED BY THE RESPONDENT TO THE PETITIONER EXHIBIT P5OF THE NOTICE ISSUED BY HE RESPONDENT TO THE PETITIONER EXHIBIT P6OF THE REQUEST LETTER ISSUED BY THE PETITIONER TO THE RESPONDENT EXHIBIT P7OF THE ANNUAL RETURN EXHIBIT P7 (a)OF THE AUDITED STATEMENT IN FORM 13 AND 13A RESPONDENT(S)' EXHIBITS :- NIL SMA