Sujaya Sadanandan vs. The Assistant Commissioner - Kerala High Court, 12 February 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR MONDAY, THE 12TH DAY OF FEBRUARY 2018 / 23RD MAGHA, 1939 WP(C).No. 26065 of 2017 PETITIONER(S) SUJAYA SADANANDAN, PROPRIETRIX, M/S ARJUN GAS AGENCIES, SOUTH BAZAR KANNUR, RESIDING AT 'AISWARYA,' VALAPATTANAM, KANNUR. BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.K.S.AMPADY RESPONDENT(S): THE ASSISTANT COMMISSIONER ASSESSMENT), SPECIAL CIRCLE, COMMERCIAL TAXES, KANNUR PIN-670 004. R1 BY SRI.E.P.GOVINDAN, SPECIAL GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DG WP(C).No. 26065 of 2017 (G) APPENDIX PETITIONER(S)' EXHIBITS: EXHIBIT P1: TRUE COPY OF THE AUDIT REPORT FOR THE YEAR 2014-15 DATED 26.10.2016. EXHIBIT P2: TRUE COPY OF THE AUDIT REPORT FOR THE YEAR 2015-16 DATED 26.10.2016. EXHIBIT P3: TRUE COPY OF THE REQUEST FIELD BY THE PETITIONER BEFORE THE RESPONDENT FOR THE YEAR 2014-15 DATED 29.10.2016. EXHIBIT P4: TRUE COPY OF THE REQUEST FILED BY THE PETITIONER BEFORE THE RESPONDENT FOR THE YEAR 2015-16 DATED 30.01.2017. EXHIBIT P5: TRUE COPY OF THE LETTER RECEIVED BY THE PETITIONER FROM THE RESPONDENT FOR THE YEAR 2015-16 DATED 05.11.2016. EXHIBIT P6: TRUE COPY OF THE REQUEST FILED BY THE PETITIONER BEFORE THE RESPONDENT DATED 16.11.2016. RESPONDENT'S EXHIBITS - NIL True copy P.A to Judge P.B.SURESH KUMAR, J. ------------------------------------------------------------------ W.P.C.No.26065 of 2017 ------------------------------------------------------------------- Dated this the 12th day of February, 2018

J U D G M E N T Petitioner was an assessee under the Kerala Value Added Tax Act. By Exts.P3 and P4 applications, the petitioner sought permission of the respondent to submit revised returns for the assessment years 2014-2015 and 2015-2016. The case of the petitioner is that in the light of circular No.14/2017 issued by the Commissioner of the Kerala State Goods and Services Tax Department, the petitioner is entitled to the reliefs claimed in Exts.P3 and P4 applications. The petitioner, therefore, seeks appropriate directions in this regard.

Heard the learned counsel for the petitioner and the learned Government Pleader. Having regard to the the facts and circumstances, I deem it appropriate to dispose of this writ petition directing

WPC.26065/2017 2 the respondent to take up and pass appropriate orders on Exts.P3 and P4 applications, in the light of the circular aforesaid. Ordered accordingly. This shall be done within one month from the date of receipt of a copy of this judgment. (P.B.SURESH KUMAR, JUDGE)P.A to Judge DG