Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
FRIDAY, THE 22ND DAY OF JUNE 2018 / 1ST ASHADHA, 1940
WP(C).No. 18497 of 2018
PETITIONER(S)
M/S. DEW DIAMONDS, 1/462, KADAVI DEVI MEMORIAL,
SHOPPING COMPLEX, CHEERACHI, OLLUR - 680 306, REPRESENTED
BY ITS MANAGING PARTNER, DANY JOHN
BY ADV.SRI.TOMSON T.EMMANUEL
RESPONDENT(S):
1. STATE TAX OFFICER, (FORMERLY : COMMERCIAL TAX OFFICER)
KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST
CIRCLE, POTHOLE, THRISSUR - 680 004
2. DEPUTY COMMISSIONER OF STATE TAX,
KERALA STATE GOODS AND SERVICES TAX DEPARTMENT,
POTHOLE, THRISSUR - 680 004
3. COMMISSIONER OF STATE TAX,
TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 022
4. STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT
TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695
001
BY SR. GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-06-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 18497 of 2018 (J)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 COPY OF ANNUAL RETURN DATED 28.10.2017
SUBMITTED FOR THE YEAR 2016 - 17.
EXHIBIT P2 COPY OF AUDITED FINANCIAL STATEMENT DATED
26.10.2017 FOR THE YEAR 2016 - 17.
EXHIBIT P3 COPY OF AUDIT REPORT IN FORM NO. 13 AND 13 A FOR
2016 - 2017 SUBMITTED BY THE AUDITOR ON 29.12.2017,
UNDER REMARKS FOR FILING REVISED RETURN FOR
CORRECTIONS WARRANTED IN RETURN FOR 2016 - 17.
EXHIBIT P4 COPY OF REQUEST DATED 28.12.2017 TO FACILITATING
REVISED RETURN FOR 2016 - 17 SUBMITTED BEFORE 1ST
RESPONDENT ON 03.01.2018
EXHIBIT P4 (A) COPY OF ACKNOWLEDGEMENT IN LOCAL DELIVERY
ISSUED BY 1ST RESPONDENT AGAINST EXT. P4
REQUEST.
EXHIBIT P5 COPY OF LETTER DATED 05.02.2018 ARRANGED TO SEND
FORM THE OFFICE OF THE AUDITOR TO 1ST
RESPONDENT FOR FACILITATING REVISE RETURN, AS
REQUIRED.
EXHIBIT P6 COPY OF ORDER DATED 24.04.2018 COMMUNICATED TO
THE PETITIONER ON 09.05.2018 IN REJECTING EXT. P4
REQUEST.
EXHIBIT P7 COPY OF JUDGMENT DATED 27.10.2017 IN WP(C) NO.
22147 OF 2017 PASSED BY THIS HONOURABLE COURT ON
SIMILAR SET OF FACTS.
EXHIBIT P8 COPY OF CIRCULAR NO. 14/2017 DATED 21.11.2017
ISSUED BY 3RD RESPONDENT ISSUED GUIDELINES FOR
REVISED RETURN AFTER PASSING EXT. P7 JUDGMENT.
EXHIBIT P8(A) COPY OF CIRCULAR NO. 8/2018 DATED 21.04.2018 ISSUED
BY 3RD RESPONDENT, ON THE BASIS OF AMENDMENT
MADE IN SEC 42(2) BY FINANCE ACT 2018.
RESPONDENT'S EXHIBITS:NIL
//TRUE COPY//
SD/-
PA TO JUDGE
rsr
P.B.SURESH KUMAR, J.
--------------------------------------------
W.P.(C).No.18497 of 2018
---------------------------------------------------------------
Dated this the 22nd day of June, 2018
J U D G M E N T
Petitioner is a registered dealer under the Kerala Value Added Tax Act (the Act). In terms of Ext.P6 order, an application preferred by the petitioner for permission to submit revised return has been rejected by the competent authority. The specific case of the petitioner is that Ext.P6 order has been passed without notice to the petitioner and without affording the petitioner an opportunity of hearing. They therefore challenge the said order in the writ petition.
2.Heard the learned counsel for the petitioner
W.P.(c).No.18497 of 2018 : 2 : as also the learned Government Pleader.
3.The fact that the order was passed without affording the petitioner an opportunity of hearing is not disputed by the learned Government Pleader. In the circumstances, Ext.P6 order is quashed and the competent authority is directed to pass fresh orders on the application referred to therein, after affording the petitioner an effective opportunity of hearing. P.B.SURESH KUMAR
JUDGE rsr
