Channel Foods Private Limited vs. Assistant Commissioner (Assessment)

WP(C)/41756/2018HC KeralaGSTCNR KLHC01096547201820 December 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages

For Respondent: DR THUSHARA JAMES, GP

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Held

The Court directed the respondent authority to defer coercive steps until the rectification application was considered. It was also hoped that the application would be disposed of expeditiously.

Facts

The petitioner filed a rectification application against an assessment order. They approached the High Court because coercive steps were being taken before their application was considered.

Key Issues

Whether coercive steps can be taken while a rectification application is pending. The need for procedural fairness in considering statutory remedies.

Sections Cited

None

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Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 20TH DAY OF DECEMBER 2018 / 29TH AGRAHAYANA, 1940 WP(C).No. 41756 of 2018 PETITIONER/S: M/s. CHANNEL FOODS PRIVATE LIMITED AMRITHA TOWERS, GROUND FLOOR, KPCC JUNCTION, MG ROAD, KOCHI - 682 011, REPRESENTED BY ITS DIRECTOR MR.JALEEL HUSSAIN. BY ADVS. SRI.A.KUMAR SMTG.MINI(1748) SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENT/S: ASSISTANT COMMISSIONER (ASSESSMENT) STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE -II, ERNAKULAM - 682 016. OTHER PRESENT: DR THUSHARA JAMES, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 41756 of 2018

JUDGMENT The petitioner, a registered dealer under the Kerala Value Added Tax Act, 2003 ('KVAT Act') on the rolls of the respondent, wants the Ext.P2 assessment order rectified. For that it filed Ext.P3 rectification application before the respondent. Ventilating his grievance that the authorities are taking coercive steps before the authority could consider the said application, the petitioner has filed this writ petition.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.