Trivenin Engneering And Industries vs. Assistant Commissioner

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WP(C)/13239/2018HC KeralaGSTCNR KLHC01044828201812 April 2018Bench: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR4 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR THURSDAY, THE 12TH DAY OF APRIL 2018 / 22ND CHAITHRA, 1940 WP(C).No. 13239 of 2018 ------------------- PETITIONER(S) -------------- TRIVENI ENGINEERING & INDUSTRIES LTD., A-44, HOSIERY COMPLEX, PHASE-II, EXTENSION, NOIDA-201305, U.P., REPRESENTED BY ITS AUTHORISED SIGNATORY, SRI.VINOJ KUMAR M.T. BY ADV.SRI.K.S.HARIHARAN NAIR. RESPONDENT(S): -------------- 1. THE ASSISTANT COMMISSIONER (WORKS CONTRACT), STATE GOODS AND SERVICES TAX DEPARTMENT KERALA, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM-682 018. 2. THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, ERNAKULAM-682 015. 3. THE COMMISSIONER OF STATE TAX, STATE GOODS & SERVICES TAXES, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002. BY SPL. GOVT. PLEADER SMT. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. 18/04/2018. WP(C).No. 13239 of 2018 (D) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1- COPY OF THE ANNUAL RETURN FOR THE YEAR 2014-15 FILED BY THE PETITIONER DATED 29/06/2015. EXHIBIT P1(A)- COPY OF THE ANNUAL RETURN FOR THE YEAR 2015-16 FILED BY THE PETITIONER DATED 30/06/2017. EXHIBIT P2- COPY OF THE REVISION REQUEST FILED BEFORE THE 1ST RESPONDENT DATED 23/03/2017 FOR THE YEAR 2014-15. EXHIBIT P2(A)- COPY OF THE REVISION REQUEST FILED BEFORE THE 1ST RESPONDENT DATED 02/06/2017 FOR THE YEAR 2015-16. EXHIBIT P3- COPY OF THE REMINDER OF THE REVISION REQUEST FILED BEFORE THE 1ST AND 3RD RESPONDENTS DATED 04/04/2018. EXHIBIT P4- COPY OF THE CIRCULAR ISSUED BY THE 3RD RESPONDENT DATED 21/11/2017. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE rs. 18/04/2018. P.B. SURESH KUMAR, J. --------------------------------------- W.P.(C) No.13239 of 2018 --------------------------------------- Dated this the 12th day of April, 2018

JUDGMENT Petitioner was a registered dealer under the Kerala Value Added Tax Act [for brevity, the Act]. Exts.P2 and P2(a) are the applications preferred by the petitioner for permission to submit revised returns. The grievance of the petitioner concerns the delay on the part of the first respondent in taking a decision on Exts.P2 and P2(a) applications.

2.

Heard the learned counsel for the petitioner as also the learned Government Pleader.

3.

The applications preferred by the petitioner being statutory, having regard to the facts and circumstances of this case, I deem it appropriate to dispose of this writ petition directing the first respondent to pass orders on Exts.P2 and P2(a)

W.P.(C) No.13239 of 2018 2 applications, after affording the petitioner an opportunity of hearing. Ordered accordingly. This shall be done within a period of four weeks from the date of receipt of a copy of this judgment. P.B. SURESH KUMAR, JUDGE //// P.A. To Judge sp/12/04/18

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.