Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
WEDNESDAY, THE 11TH DAY OF APRIL 2018 / 21ST CHAITHRA, 1940
WP(C).No. 12871 of 2018
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PETITIONER:
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C.P. JOHNSON, PROPRIETOR,
M/S POWEROWN ELECTRONIC SYSTEMS,
ARATTUPUZHA.P.O, PALLISSERY,
THRISSUR-680562.
BY ADV.SRI.TOMSON T.EMMANUEL
RESPONDENT(S):
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1. COMMERCIAL TAX OFFICER,
GOODS AND SERVICES TAX DEPARTMENT,
2ND CIRCLE, COMMERCIAL TAX COMPLEX,
PUTHOLE, THRISSUR-680004.
2. STATE OF KERALA,
REPRESENTED BY SECRETARY TO TAXES DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM-695001.
3. INSPECTING ASSISTANT COMMISSIONER,
COMMERCIAL TAXES COMPLEX, PUTHOLE,
THRISSUR-680004.
BY SPECIAL GOVERNMENT PLEADER SMT.THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 11-04-2018, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
mbr/
WP(C).No. 12871 of 2018 (H)
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APPENDIX
PETITIONERS' EXHIBITS:
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EXT P1 COPY OF ANNUAL RETURN DATED 15.06.2017 FOR THE
YEAR 2016-17 SUBMITTED BY PETITIONER.
EXT P2 COPY OF NOTICE DATED 04.01.2018 ISSUED FOR THE
YEAR 2016-17,BY 1ST RESPONDENT IN ESTIMATING
SALES TURNOVER.
EXT P3 COPY OF REPLY DATED 21.02.2018 SUBMITTED AGAINST
EXT P2 NOTICE FOR 2016-17, BEFORE 1ST RESPONDENT.
EXT P4 COPY OF ORDER DATED 22.02.2018 COMPLETED
U/S.25(1)OF KVAT ACT IN ESTIMATING GROSS PROFIT
ON THE BASIS OF PURCHASE PRICE AS AGAINST
SELLING PRICE,IN ESTIMATING TURNOVER FOR 2016-17.
EXT P5 COPY OF APPLICATION U/S.66 TO THE KVAT ACT DATED 06.04.2018
FOR RECTIFICATION OF MISTAKE IN EXHIBIT P4 ORDER,
SUBMITTED BEFORE 1ST RESPONDENT.
RESPONDENTS' EXHIBITS:
NIL
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/TRUE COPY/
P.S.TO JUDGE
mbr/
12.04.2018.
P.B.SURESH KUMAR, J.
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W.P.(C).No.12871 of 2018
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Dated this the 11th day of April, 2018
JUDGMENT Ext.P5 is an application preferred by the petitioner for rectification of Ext.P4 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 first respondent in passing orders on Ext.P5 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 first respondent to pass orders on Ext.P5 application, within two weeks from the date of receipt of a copy of this W.P.(C).No.12871 of 2018 : 2 : judgment. Needless to say that till orders are passed as directed above, further proceedings pursuant to Ext.P4 shall be deferred. P.B. SURESH KUMAR, JUDGE //// P.A. To Judgesp/11/04/18
