Knr Constructions LTD. vs. The Commercial Tax Officer (Works Contract) - Kerala High Court, 23 March 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 23RD DAY OF MARCH 2018 / 2ND CHAITHRA,1940 WP(C).No. 10253 of 2018 PETITIONER(S) KNR CONSTRUCTIONS LTD. KL 02 PACKAGE PROJECT OFFICE, XI/706, PAMPAMPALLAM, ATTAPALLAM, PALAKKAD, PIN-678621, FORMERLY AT 12/125, CHANDRANAGAR COLONY 12, CHANDRANAGAR, PALAKKAD, REPRESENTED BY ITS DIRECTOR OF PROJECTS, V. VENUGOPAL REDDY. BY ADVS.SRI.R.MURALIDHARAN (AROOR) SRI.R.RAMAKRISHNAN POTTY RESPONDENT(S): 1. THE COMMERCIAL TAX OFFICER (WORKS CONTRACT) CT WORKS CONTRACT OFFICE, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD, PIN-678001. 2. THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD DISTRICT, COMMERCIAL TAX COMPLEX, PALAKKAD, PIN-678001. 3. THE COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, TAX TOWER, KARAMANA.P.O., THIRUVANANTHAPURAM, PIN-695002. BY GOVERNMENT PLEADER SMT.M.M.JASMINE. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 10253 of 2018 (F) APPENDIX PETITIONER(S)' EXHIBITS EXT.P1. TRUE COPY OF THE ANNUAL RETURN FILED BY THE PETITIONER FOR THE YEAR 2014-2015. EXT.P2. TRUE COPY OF THE ANNUAL RETURN FILED BY THE PETITIONER FOR THE YEAR 2015-2016. EXT.P3. TRUE COPY OF THE APPLICATION SUBMITTED BY THE PETITIONER SEEKING PERMISSION TO REVISE THE RETURN FOR 2014-15 DT. 3-11-2017. EXT.P4. TRUE COPY OF THE APPLICATION SUBMITTED BY THE PETITIONER TO REVISE THE RETURN FOR THE YEAR 2015-2016, DT. 03-11-2017. EXT.P5. TRUE COPY OF THE FACING SHEET OF THE ONLINE CORRESPONDENCE WITH THE 1ST RESPONDENT. EXT.P6. TRUE COPY OF THE CIRCULAR NO. 16/2008 ISSUED BY THE 3RD RESPONDENT DATED 11-4-2008. EXT.P7. TRUE COPY OF THE CIRCULAR NO. 14/2017 ISSUED BY THE 3RD RESPONDENT DATED 21-11-2017. (true copy) Sd/- P.S. to Judge P.B.SURESH KUMAR, J. ----------------------------------------------- W.P.(C) No.10253 of 2018 ----------------------------------------------- Dated 23rd March, 2018.

J U D G M E N T Petitioner was an assessee under the Kerala Value Added Tax Act ('the Act') on the rolls of the first respondent. Exts.P3 and P4 are the applications preferred by the petitioner before the said respondent for permission to submit revised returns. The grievance voiced by the petitioner in the writ petition concerns the inaction on the part of the first respondent in taking a decision on Exts.P3 and P4 applications.

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

It is seen that in terms of Circular No.14 of 2017, the Commissioner of the State Goods and Services Tax Department has clarified the issues relating to the right of the assessees under the Act to submit revised returns. In the circumstances, the writ petition is disposed of WPC No. 10253 of 2018 2 directing the first respondent to take a decision on Exts.P3 and P4 applications, in the light of the Circular referred to above, within one month from the date of receipt of a copy of this judgment. P.B.SURESH KUMAR, JUDGE. tgs