Mohammed Nazeer V.A. vs. State Tax Officer - Kerala High Court, 13 April 2018

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. 13831 of 2018 PETITIONER(S) MOHAMMED NAZEER V.A., PROPRIETOR, M/S.SAFA TRADERS, (FORMERLY M/S. SAFA POULTRIES), IX/266, ALANGADU, PANAYIKULAM, ALUVA-683511, ERNAKULAM DISTRICT. BY ADV.SRI.TOMSON T.EMMANUEL RESPONDENT(S): 1. STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, PARAVUR-683513. 2. COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), MATTANCHERY REGION, MINI CIVIL STATION, ALUVA-683101. 3. ASSISTANT COMMISSIONER (APPEALS), SALES TAX COMPLEX, THEVARA, COCHIN-682015, ERNAKULAM DISTRICT. 4. INSPECTING ASSISTANT COMMISSIONER, SALES TAX COMPLEX, MATTANCHERY, COCHIN-682001. BY GOVERNMENT PLEADER SMT. M.M.JASMINE 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. 13831 of 2018 (D) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF PENALTY U/S.47(6) OF THE KVAT ACT IMPOSED BY 2ND RESPONDENT IN OR NO.443/2013-14. EXHIBIT P1(a) TRUE COPY OF PENALTY U/S.47(6) OF THE KVAT ACT IMPOSED BY 2ND RESPONDENT IN OR NO.451/2013-14. EXHIBIT P2 TRUE COPY OF APPEAL AGAINST EXT.P1 PENALTY SUBMITTED BEFORE 3RD RESPONDENT. EXHIBIT P2(a) TRUE COPY OF APPEAL AGAINST EXT.P1(A) PENALTY SUBMITTED BEFORE 3RD RESPONDENT. EXHIBIT P3 TRUE COPY OF NOTICE U/S.25(1) OF THE KVAT ACT ISSUED TO PETITIONER BY 1ST RESPONDENT FOR THE YEAR 13-14 BASED ON EXT.P1 PENALTY. EXHIBIT P4 TRUE COPY OF ORDER DATED 23.09.2017 COMPLETED U/S.25(1) OF THE KVAT ACT BY 1ST RESPONDENT, FOR THE YEAR 2013-14, EXCEEDING FROM EXT.P3 PROPOSAL. EXHIBIT P5 TRUE COPY OF APPLICATION DATED 31.03.2018 SUBMITTED BEFORE 1ST RESPONDENT U/S.66 TO THE KVAT ACT FOR RECTIFICATION OF MISTAKE IN EXHIBIT

P4 ORDER. EXHIBIT P6OF DEMAND NOTICE IN FORM NO.1 UNDER THE RR ACT ISSUED TO PETITIONER BY 4TH RESPONDENT PURSUANT TO EXT.P4 DEMAND. RESPONDENT(S)' EXHIBITS NIL //

VPS PS TO JUDGE

P.B.SURESH KUMAR, J. --------------------------------------------- W.P.(C) No. 13831 of 2018 --------------------------------------------- Dated this the 13th day of April, 2018

JUDGMENT Ext.P5 is an application preferred by the petitioner invoking Section 66 of the Kerala Value Added Tax Act for rectification of Ext.P4 order of assessment. The grievance of the petitioner in the writ petition concerns the delay on the part of the first respondent in passing orders on Ext.P5 application.

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 first respondent to pass orders on Ext.P5 application, within two

WPC 13831/18 weeks 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.P4 shall be deferred. Other issued raised in the petitioner in the writ petition are left open. P.B.SURESH KUMAR, JUDGE vps 16/4 // PS to Judge