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 13TH DAY OF APRIL 2018 / 23RD CHAITHRA, 1940
WP(C).No. 13724 of 2018
PETITIONER
M/S. HARRISONS MALAYALAM LTD.
24/1624, BRISTOW ROAD, WILLINGDON ISLAND,
COCHIN-682 003
REPRESENTED BY ITS HEAD-TAXATION, MR.V.V.N PRABHU
BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR
SRI.P.GOPINATH
SRI.K.JOHN MATHAI
SRI.JOSON MANAVALAN
SRI.KURYAN THOMAS
SRI.PAULOSE C. ABRAHAM
SMT.K.SHARANYA VIJAY
RESPONDENTS:
1. STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT,SECRETARIAT,
THIRUVANANTHAPURAM 695 001
2. THE ASSISTANT COMMISSIONER
VAT SPECIAL CIRCLE (PRODUCE), DEPARTMENT OF COMMERCIAL
TAXES (NOW STATE GOODS AND SERVICES TAX DEPARTMENT),
MATTANCHERRY, KOCHI-682 002
3. THE INSPECTING ASSISTANT COMMISSIONER
DEPARTMENT OF COMMERCIAL TAXES (NOW STATE GOODS AND
SERVICES TAX DEPARTMENT),
MATTANCHERRY, KOCHI-682 002
BY SPL.GOVERNMENT PLEADER SRI.UNNIKRISHNAN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-04-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 13724 of 2018 (M)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 A TRUE COPY OF THE ANNUAL RETURN (ORIGINAL) IN
FORM 10 DATED 09.05.2012 FILED BY THE PETITIONER
FOR THE YEAR 20-11-12 UNDER THE KVAT ACT.
EXHIBIT P2 A TRUE COPY OF THE FORM 13 (AUDIT REPORT) AND
FORM 13A (AUDITED STATEMENT OF ACCOUNTS)
DATED 30/91/2013 FILED BY THE PETITIONER FOR THE
YEAR 2011-12 UNDER THE KVAT ACT
EXHIBIT P3 A TRUE COPY OF THE REVISED ANNUAL RETURN
DATED 02.03.2013 FILED FOR THE 2011-12 ALONG WITH
THE COVERING LETTER, WITH PROOF OF
ACKNOWLEDGEMENT BY THE OFFICE F 2ND
RESPONDENT
EXHIBIT P4 A TRUE COPY OF THE NOTICE DATED 02.05.2017 ISSUED
BY THE 2ND RESPONDENT UNDER SECTION 25 OF THE
KVAT ACT, FOR THE YEAR 2011-12
EXHIBIT P5 A TRUE COPY OF THE NOTICE DATED 07.02.2018 ISSUED
BY THE 2ND RESPONDENT UNDER SECTION 25 OF THE
KVAT ACT, FOR THE YEAR 2011-12
EXHIBIT P6 A TRUE COPY OF THE REPLY (WITHOUT ANNEXURES)
DATED 17.05.2107 OBJECTING TO THE PROPOSALS IN
EXT.P4 NOTICE.
EXHIBIT P7 A TRUE COPY OF THE REPLY (WITHOUT ANNEXURES)
DATED 08.02.2018 OBJECTING TO THE PROPOSALS IN
EXT. AND P4 NOTICE.
EXHIBIT P8 A TRUE COPY OF THE LETTER (WITHOUT ANNEXURES)
DATED 23/02/2018 SUBMITTED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT, WITH PROOF OF
ACKNOWLEDGEMENT FROM THE OFFICE OF THE 2ND
RESPONDENT
EXHIBIT P9 A TRUE COPY OF THE ORDER OF ASSESSMENT DATED
24/03/2018 PASSED BY THE 2ND RESPONDENT UNDER
THE KAVAT ACT FOR THE YEAR 2011-12
EXHIBIT P10 A TRUE COPY OF THE RECTIFICATION PETITION
(WITHOUT ANNEXURES) DATED 10.04.2018 FILED
BEFORE THE 2ND RESPONDENT
EXHIBIT P11 A TRUE COPY OF CHARTERED ACCOUNTANT
CERTIFICATE DATED 04/04/2018 SUBMITTED BY THE
PETITIONER ALONG WITH EXHIBIT P-10 PETITION
EXHIBIT P11(a) A TRUE COPY OF CHARTERED ACCOUNTANT
CERTIFICATE DATED 04/04/2018 SUBMITTED BY THE
PETITIONER ALONG WITH EXHIBIT P-10 PETITION
WP(C).No. 13724 of 2018
EXHIBIT P11(b) A TRUE COPY OF CHARTERED ACCOUNTANT
CERTIFICATE DATED 04/04/2018 SUBMITTED BY THE
PETITIONER ALONG WITH EXHIBIT P-10 PETITION
EXHIBIT P11(c) A TRUE COPY OF CHARTERED ACCOUNTANT
CERTIFICATE DATED 04/04/2018 SUBMITTED BY THE
PETITIONER ALONG WITH EXHIBIT P-10 PETITION
EXHIBIT P11(d) A TRUE COPY OF CHARTERED ACCOUNTANT
CERTIFICATE DATED 04/04/2018 SUBMITTED BY THE
PETITIONER ALONG WITH EXHIBIT P-10 PETITION
EXHIBIT P11(e) A TRUE COPY OF CHARTERED ACCOUNTANT
CERTIFICATE DATED 04/04/2018 SUBMITTED BY THE
PETITIONER ALONG WITH EXHIBIT P-10 PETITION
RESPONDENT(S)' EXHIBITS
NIL
/TRUE COPY/
VPS PS TO JUDGE
P.B.SURESH KUMAR, J.
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W.P.(C) No. 13724 of 2018
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Dated this the 13th day of April, 2018
JUDGMENT Ext.P10 is an application preferred by the petitioner for rectification of Ext.P9 order of assessment invoking Section 66 of the Kerala Value Added Tax Act. The grievance of the petitioner in the writ petition concerns the delay on the part of the second respondent in passing orders on Ext.P10 application.
2.Heard the learned counsel for the petitioner as also the learned Government Pleader. Having regard to the facts and circumstances of the case, the writ petition is disposed of directing the second respondent to pass orders on Ext.P10 application, within one
WPC 13724/18 week from the date of receipt of a copy of this judgment. Needless to say that till orders are passed as directed above, further proceedings pursuant to Ext.P9 shall be deferred. P.B.SURESH KUMAR, JUDGE vps 13/4 // PS to Judge
