M/S.Sreekrishna Sheets & Pipes PVT. LTD. vs. Commercial Tax Officer - Kerala High Court, 13 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 TUESDAY, THE 13TH DAY OF MARCH 2018 / 22ND PHALGUNA, 1939 WP(C).No. 8451 of 2018 PETITIONER : M/S.SREEKRISHNA SHEETS & PIPES PVT. LTD., N H BYE PASS, PUTHIYA ROAD, PALARIVATTOM, COCHIN - 682 028, REPRESENTED BY ITS DIRECTOR, P S DINESH KUMAR. BY ADV.SRI.TOMSON T.EMMANUEL RESPONDENTS : 1. COMMERCIAL TAX OFFICER, GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, KALAMASSERY, CIVIL STATION, COCHIN - 682 030 2. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 033. 3. DEPUTY TAHSILDAR (REVENUE RECOVERY), KANAYANNOOR TALUK OFFICE, ERNAKULAM, COCHIN - 682 011. BY SR.GOVERNMENT PLEADER V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DSV/- WP(C).No. 8451 of 2018 (F) APPENDIX PETITIONER'S EXHIBITS : EXHIBIT P1 TRUE COPY OF ANNUAL RETURN SUBMITTED BY PETITIONER COMPANY FOR THE YEAR 2014-15, WHICH WAS ACCEPTED BY 1ST RESPONDENT IN KVATIS. EXHIBIT P2 TRUE COPY OF FORM NO.DIR 12 SUBMITTED BY PETITIONER COMPANY FOR CHANGE OF CONSTITUTION OF COMPANY,IN CESSATION OF A DIRECTOR, WITH EFFECT FROM 14.08.2015, UNDER THE COMPANIES ACT, 2013. EXHIBIT P3 TRUE COPY OF ORDER DATED 21.10.2017 PASSED BY 1ST RESPONDENT U/S. 25(1) OF THE KVAT ACT FOR THE YEAR 2014-15, IN REJECTING ENTIRE INPUT TAX CREDIT AND OF MAKING ADDITION TO THE CONCEDED TURNOVER IN EXT P1 RETURN FOR THE REASON OF NON FILING OF AUDIT REPORT AND WITHOUT ISSUANCE OF A NOTICE TO OTHER DIRECTORS, BEFORE

PASSING EX-PARTY ORDER. EXHIBIT P4OF APPLICATION U/S. 66 OF THE KVAT ACT FOR RECTIFICATION OF MISTAKE, SUBMITTED BEFORE 1ST RESPONDENT AGAINST EXT P3 ORDER. RESPONDENTS' EXHIBITS : NIL //// P.A.TO JUDGE DSV/-

P.B.SURESH KUMAR, J. ================== W.P.(C.) No.8451 of 2018 ---------------------------------------------- Dated this the 13th day of March, 2018 JUDGMENT

Ext.P4 is an application preferred by the petitioner for rectification of Ext.P3 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.P4 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.P4 application, within two weeks from the date of receipt of a copy of this judgment. Needless to say that till orders are passed as directed above,

W.P.(C.) No. 8451/2018 2 further proceedings pursuant to Ext.P3 shall be deferred. P.B. SURESH KUMAR, JUDGE