Indian Steel Corporation LTD vs. State Of Kerala - Kerala High Court, 11 February 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY ,THE 11TH DAY OF FEBRUARY 2019 / 22ND MAGHA, 1940 WP(C).No. 2809 of 2019 PETITIONER: M/S INDIAN STEEL CORPORATION LTD, HOUSE NO.27/3250, VILLANASSERY HOUSE, PERUMANOOR, COCHIN - 682 015. REPRESENTED BY ITS OFFICER MR. NITIN SINGH SONIYA BY ADVS. SRI.A.KUMAR JOB ABRAHAM SMTG.MINI(1748) SRI.AJAY V.ANAND SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001 2 THE COMMISSIONER OF STATES GOODS AND SERVICES TAX DEPARTMENT GOVERNMENT OF KERALA, TAXES TOWER, KILLIPPALAM, KARAMANA, TRIVANDRUM - 695 002 3 DEPUTY COMMISSIONER OF COMMERCIAL TAXES SPECIAL CIRCLE - II, COMMERCIAL TAX DEPARTMENT, ERNAKULAM, KERALA - 682 015 4 ASSISTANT COMMISSIONER OF COMMERCIAL TAXES SPECIAL CIRCLE - II, COMMERCIAL TAX DEPARTMENT, ERNAKULAM, KERALA - 682 015 BY ADV. SMT MM JASMINE GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 2809 of 2019 2

JUDGMENT The petitioner is a registered dealer. They approached this Court seeking the following reliefs :- “A. Issue a Writ of Mandamus or such other appropriate direction or order directing the Respondents 1, 2, 3 and 4 to facilitate the revising the return for the month of May, 2014 pertaining to financial year 2014-15 so as to generate 'Form F'. B. Pass such other appropriate writ, order or direction as this Hon'ble Court may deem just and fit in the circumstances of the case.”. The learned Government Pleader submits that the respondents have no objection in facilitating the petitioner to revise the return for the month of May, 2014. Accordingly, the writ petition is allowed directing the respondents to permit petitioner to revise the return for the month of May, 2014 for the financial year 2014-15 by generating 'Form F'. Necessary steps shall be taken to facilitate the above within a period of one month. This writ petition is disposed of accordingly. A.MUHAMED MUSTAQUE JUDGE ska

WP(C).No. 2809 of 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 KVAT ANNUAL RETURN FOR FINANCIAL YEAR 2014-15 EXHIBIT P2 AUDIT REPORT IN FORM 13 AND 13 A FOR FINANCIAL YEAR 2014-15 EXHIBIT P3 MONTHLY RETURN FOR MAY 2014 DATED 16.06.2014 EXHIBIT P4 REVISED RETURN FOR MAY 2014 DATED 03.02.2017 EXHIBIT P5 EMAIL TO ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE - II DATED 15.02.2017 EXHIBIT P6 LETTER TO ASSISTANT COMMISSIONER, SPECIAL CIRCLE - II, COMMERCIAL TAXES DATED 05.06.2017 EXHIBIT P7 LETTER TO ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE - II DATED 29.12.2017 EXHIBIT P8 LETTER TO COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT DATED 08.01.2018 EXHIBIT P9 LETTER TO DEPUTY COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE - II DATED 09.01.2018 EXHIBIT P10 LETTER TO DEPUTY COMMISSIONER, SPECIAL CIRCLE - II DATED 29.01.2018 EXHIBIT P11 LETTER DATED 25.01.2018 ISSUED BY DEPUTY COMMISSIONER, CORPORATE CELL, GUJARAT EXHIBIT P12 LETTER TO DEPUTY COMMISSIONER, SPECIAL CIRCLE-II, COMMERCIAL TAXES DEPARTMENT DATED 13.03.2018 EXHIBIT P13 LETTER ISSUED BY ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE-II, DATED 15.03.2018 EXHIBIT P14 LETTER TO DEPUTY COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE-II, DATED 12.06.2018 EXHIBIT P15 LETTER ISSUED BY THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES SPECIAL CIRCLE - II DATED 14.06.2018