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. 4665 of 2018
PETITIONER(S)
EVEREADY INDUSTRIES INDIA LIMITED
NO.V/759, EDAPPALLY-MUVATTUPUZHA ROAD,
CLUB JUNCTION, EDAPPALLY,
KOCHI 682024, ERNAKUALM DISTRICT,
REPRESENTED BY MR. PRAKASH BHAGAT, AUTHORISED SIGNATORY
BY ADV.SRI.JOSEPH JERARD SAMSON RODRIGUES
RESPONDENTS:
1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I,
STATE GOODS & SERVICES TAX DEPARTMENT
ERNAKULAM 682015
2. THE COMMISSIONER OF COMMERCIAL TAXES
9TH FLOOR, TAX TOWERS,
STATE GOODS & SERVICES TAX DEPARTMENT,
KARAMANA, THIRUVANANTHAPURAM 695001
BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-02-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 4665 of 2018 (G)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 TRUE PHOTOCOPY OF THE ANNUAL RETURN IN FORM
NO. 10 FOR THE YEAR 2015-16 FILED BY THE PETITIONER
EXHIBIT P2 TRUE COPY OF THE AUDIT REPORT IN FORM NO. 13 &
FORM NO. 13A FOR THE YEAR 2015-16 FILED BY THE
PETITIONER
EXHIBIT P3 TRUE COPY OF THE E MAIL DATED 01.02.2017 SEEKING
PERMISSION TO REVISE THE RETURNS FILED BY THE
PETITIONER
EXHIBIT P4 TRUE COPY OF THE LETTER DATED 05TH JUNE 2017
SUBMITTED BY THE PETITIONER BEFORE THE
COMMISSIONER OF COMMERCIAL TAXES,
TRIVANDRUM
EXHIBIT P5 TRUE COPY OF THE LETTER DATED 23RD NOVEMBER
2017 SUBMITTED BY THE PETITIONER BEFORE THE
COMMISSIONER OF COMMERCIAL TAXES,
TRIVANDRUM
RESPONDENT(S)' EXHIBITS
NIL
/TRUE COPY/
VPS PS TO JUDGE
P.B.SURESH KUMAR, J.
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W.P.(C) No.4665 of 2018
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Dated this the 12th day of February, 2018
JUDGMENT Petitioner was an assessee under the Kerala Value Added Tax Act, 2003 (the Act). Ext.P3 is the request made by the petitioner before the first respondent for permission to submit revised returns for the months of June and December, 2015 and for the month of March, 2016. According to the petitioner, in the light of Circular No.14 of 2017 issued by the Commissioner of the State Goods and Services Tax Department, the petitioner is entitled to the relief claimed in Ext.P3 request.
2.Heard the learned counsel appearing for the petitioner as also the learned Government Pleader.
3.Having regard to the facts and circumstances of the case as also the orders passed by this Court in similar and identical writ petitions, the writ petition is disposed of directing the first respondent to take a decision on Ext.P3 request, in the light of Circular No.14 of 2017 referred to WPC 4665/18. above. This shall be done within one month from the date of receipt of a copy of this judgment. P.B.SURESH KUMAR, JUDGE vps 14/2 // PS to Judge
