P.George Mathew vs. The Commercial Tax Officer

WP(C)/38635/2018HC KeralaGSTCNR KLHC01089707201806 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 authorities to consider the petitioner's application expeditiously within three weeks. The Court did not delve into the merits of the case.

Facts

The petitioner, an assessee, sought to revise his returns for February 2017 and submitted an application (Ext.P2) to the respondent for its early disposal. The petitioner filed a writ petition seeking expeditious consideration of his application.

Key Issues

Whether the respondent authorities should consider the petitioner's application for revision of returns expeditiously.

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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 06TH DAY OF DECEMBER 2018 / 15TH AGRAHAYANA, 1940 WP(C).No. 38635 of 2018 PETITIONER/S: P.GEORGE MATHEW AGED 55 YEARS S/O P.M.GEORGE, PROPRIETOR, M/S. FUEL CENTRE, OPP. SBI MAIN BRANCH, KOLLAM-1. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER FIRST CIRCLE, KOLLAM-691 001. 2 THE COMMISSIONER OF COMMERCIAL TAXES STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 002. OTHER PRESENT: DR THUSHARA JAMES, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.38635/2018 -2-

J U D G M E N T The petitioner, an assessee, wanted to revise his returns for February 2017. So he submitted the Ext.P2 application before the first respondent. Seeking its early disposal, the petitioner has filed this writ petition.

In response to the submissions made by the petitioner's counsel, the learned Government Pleader assures the Court that the authorities will consider the petitioner's Ext.P2 application at the earliest. Therefore, without adverting to

The judgment continues below.

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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.