Mr. Mathew Korah P. vs. State Of Kerala - 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. 8850 of 2019 PETITIONER: MR. MATHEW KORAH P., BUILDING NO.II/253, PARAKUDIYIL HOUSE, NELLAD P.O., MUVATTUPUZHA. BY ADVS. SRI.A.KUMAR SMT.G.MINI(1748) SRI.P.J.ANILKUMAR RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM- 695 001. 3 THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY - 682 001. 4 STATE TAX OFFICER (WORKS CONTRACT), OFFICE OF DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY - 682 001. SMT. THUSHARA JAMES GP 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. 8850 of 2019 2

JUDGMENT The petitioner submitted an application for rectification of an error invoking Section 66 of the Kerala Value Added Tax Act. The petitioner has specifically pointed out the nature of error in Ext.P4 and without adverting to this and without hearing the petitioner, an order has been passed rejecting the application. I am of the view that the matter shall be reconsidered after adverting to Ext.P4. The request of the petitioner for rectification has to be considered with reference to the particular facts urged in the application. The petitioner shall appear before the Officer on 04.04.2019 and thereafter, after adverting to the nature of the rectification sought, a reasoned order shall be passed in the matter. Appropriate order thereon shall be passed within a period of two weeks. Till then, the recovery proceedings shall be deferred. The writ petition is disposed of as above. SAS/22/03/2019 //// A.MUHAMED MUSTAQUE P.A. TO JUDGE JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE REVISED NOTICE DATED 27/04/2018. EXHIBIT P2OF THE REPLY DATED 1/06/2018. EXHIBIT P3OF THE ASSESSMENT ORDER FOR AY 2012-13. EXHIBIT P4OF THE RECTIFICATION APPLICATION DATED 10/07/2018 FOR ASSESSMENT YEAR 2012-

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EXHIBIT P5OF THE INTERIM ORDER GRANTED BY THIS HON'BLE KERALA HIGH COURT IN WP(C) NO.42422/2018 DT. 21/12/18. EXHIBIT P6OF THE ORDER BEARING NO.32151003592/12-13 DATED 21/01/2019.