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 9TH DAY OF MARCH 2018 / 18TH PHALGUNA, 1939
WP(C).No. 8105 of 2018
PETITIONER(S)
POPULAR MEGA MOTORS (INDIA) PVT. LTD.,
KUTTUKARAN CENTRE, MAMANGALAM, KOCHI-682 025,
REP. BY ITS ASSISTANT MANAGER (LEGAL & TAXES)
AND AUTHORISED SIGNATORY MR.JAYARAJ KR.
BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR
SRI.P.GOPINATH
SRI.K.JOHN MATHAI
SRI.JOSON MANAVALAN
SRI.KURYAN THOMAS
SRI.PAULOSE C. ABRAHAM
RESPONDENT(S):
1. STATE OF KERALA, REP BY ITS SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM-695 001.
2. THE ASSISTANT COMMISSIONER (ASSESSMENT),
(CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT),
SPECIAL CIRCLE-I, ERNAKULAM, KOCHI 682 015.
3. THE INSPECTING ASSISTANT COMMISSIONER,
COMMERCIAL TAXES,
CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT)
KAKKANAD, ERNAKULAM 682 030
BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-03-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 8105 of 2018 (K)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P-1 A TRUE COPY OF THE ORDER OF ASSESSMENT DATED
28.03.2017 ISSUED BY THE ASSISTANT COMMISSIONER
(ASST.) SPECIAL CIRCLE-I, ERNAKULAM, FOR THE YEAR
2010-2011
EXHIBIT P-2 A TRUE COPY OF THE RECTIFICATION PETITION DATED
06.05.2017 FILED BEFORE THE ASSISTANT
COMMISSIONER.
EXHIBIT P-2(A) A TRUE COPY OF THE LETTER DATED 27.05.2017
SUBMITTED BEFORE THE ASSISTANT COMMISSIONER.
EXHIBIT P-3 A TRUE COPY OF THE NOTICE DATED 12.07.2017 ISSUED
BY THE ASSISTANT COMMISSIONER.
EXHIBIT P-4 A TRUE COPY OF THE REPLY DATED 05.10.2017
SUBMITTED BEFORE THE ASSISTANT COMMISSIONER.
EXHIBIT P-5 A TRUE COPY OF THE REPLY DATED 20.10.2017
SUBMITTED BEFORE THE ASSISTANT COMMISSIONER.
EXHIBIT P-6 A TRUE COPY OF THE NOTICE DATED 01.01.2018 ISSUED
BY THE ASSISTANT COMMISSIONER.
EXHIBIT P-7 A TRUE COPY OF THE LETTER DATED 08.02.2018
SUBMITTED BEFORE THE ASSISTANT COMMISSIONER.
EXHIBIT P-8 A TRUE COPY OF THE REPLY DATED 10.02.2018
SUBMITTED BEFORE THE ASSISTANT COMMISSIONER.
EXHIBIT P-9 A TRUE COPY OF THE REVENUE RECOVERY NOTICE
DATED 05.03.2018 ISSUED TO THE PETITIONER BY THE
3RD RESPONDENT UNDER SECTION 7 OF THE KERALA
REVENUE RECOVERY ACT, 1968.
(true copy) Sd/- P.S. to Judge
P.B.SURESH KUMAR, J.
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W.P.(C) No.8105 of 2018
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Dated 9th March, 2018.
J U D G M E N T Ext.P2 is an application preferred by the petitioner for rectification of Ext.P1 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 second respondent in passing orders on Ext.P2 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 second respondent to pass orders on Ext.P2 application, within two weeks from the date of receipt of a copy of this judgment. Needless to say that till orders are passed as WPC No. 8105/18 2 directed above, further proceedings pursuant to Ext.P1 shall be deferred. P.B.SURESH KUMAR, JUDGE. tgs
