C.I.John vs. Assistant Commissioner Of State Tax - Kerala High Court, 04 October 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 04TH DAY OF OCTOBER 2018 / 12TH ASWINA, 1940 WP(C).No. 32255 of 2018 PETITIONER/S: C.I.JOHN,AGED 57 YEARS PROPRIETOR, M/S CHEMTECH CHEMICALS, 22/317A, INDUSTRIAL DEVELOPMENT AREA, CHEMBANNOOR, ANGAMALY SOUTH - 683 573, ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF STATE TAX (FORMERLY ASSISTANT COMMISSIONER), KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, MATTANCHERY AT ALUVA -683 101. 2 DEPUTY COMMISSIONER OF STATE TAX (FORMERLYDEPUTY COMMISSIONER), KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERY, COCHIN - 682 002 3 COMMISSIONER OF STATE TAX TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 022 -2- W.P.(C). No. 32255 of 2018 4 ITMC OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 022, REPRESENTED BY ASSISTANT COMMISSIONER. 5 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM -695 001. OTHER PRESENT: GP.DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT The petitioner, a dealer under the KVAT Act and CST Act, uploaded Ext.P4 C-forms. Later, he found that it reflected certain errors in the C-forms. Accordingly, the Auditor and the petitioner submitted Exts.P5 and P5(a) representations respectively, before the 1st respondent. Any delay in their disposal may prejudice the petitioner's case before the assessing authority. Therefore, he seeks an expeditious consideration of Exts.P5 and P5(a).

In response to the submissions made by the learned

-3- counsel for the petitioner, the learned Government Pleader submits that the 1st respondent will consider the Exts.P5 and P5(a) representations, expeditiously. Under these circumstances, without adverting to the merits, I dispose of the writ petition, holding that the 1st respondent/any other competent authority will consider the Exts.P5 and P5(a) representations about cancelling Ext.P4 C-forms, at the earliest. DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF INVOICE NO. 1071 DATED 31.05.2016 ISSUED BY M/S. PON PURE CHEMICAL INDIA PVT. LTD., CHENNAI FOR RS. 5,42,967.42 IN THE NAME OF PETITIONER. EXHIBIT P2 COPY OF INVOICE NO. 1072 DATED 31.05.2016 ISSUED BY M/S. PON PURE CHEMICAL INDIA PVT. LTD., CHENNAI FOR RS. 4,22,374.66 IN THE NAME OF M/S. ORCHID ORANGE, PALAKKAD.

-4- EXHIBIT P3 COPY OF E-RETURN DATED 16.06.2016 SUBMITTED BY THE PETITIONER FOR THE MONTH OF MAY 2016, AFTER UPLOADING EXT. P1 AND P2 INVOICES. EXHIBIT P4 COPY OF ONLINE 'C' FORM NO. 321502/IC/6149/2016 GENERATED FROM EXT. P3 RETURN. EXHIBIT P5 COPY OF LETTER DATED 30.10.2017 ISSUED BY AUDITOR WHILE COMPLETING STATUTORY AUDIT U/S. 42 OF THE KVAT ACT FOR THE YEAR 2016-17 FOR CANCELLATION OF EXT. P4 'C' FORM AND RECTIFICATION OF MISTAKE EXT. P3 RETURN. EXHIBIT P5 A COPY OF REQUEST DATED 26.03.2018 SUBMITTED BEFORE 1ST RESPONDENT FOR CANCELLATION OF EXT. P4 'C' FORM GENERATED ON THE BASIS OF EXT. P2 INVOICE AND FOR REVISED RETURN FACILITY TO EXT.P3 RETURN FOR MAY 2016. EXHIBIT P6 COPY OF CIRCULAR NO. 14/2017 DATED 21.11.2017 ISSUED BY 3R RESPONDENT ISSUED GUIDELINE FOR REVISED RETURN AFTER PASSING EXT.P7 JUDGMENT. EXHIBIT P6 A COPY OF CIRCULAR NO. 8/2018 DATED 21.04.2018 ISSUED BY 3RD RESPONDENT, ON THE BASIS OF AMENDMENT MADE IN SECTION 42(2) BY FINANCE ACT 2018. EXHIBIT P7 COPY OF JUDGMENT DATED 27.10.2017 IN WP(C) NO. 22147 OF 2017 PASSED BY THIS HON'BLE COURT ON SIMILAR SET OF FACTS.