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. 3379 of 2018
PETITIONER(S)
P.V.BABY
PROPRIETOR, BABY COMPANY, WADAKKANCHERRY ROAD,
KUNNAMKULAM , THRISSUR DISTRICT.
BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)
SRI.M.RAJAGOPAL
RESPONDENT(S):
1. THE COMMERCIAL TAX OFFICER,
KUNNAMKULAM, THRISSUR DISTRICT.
2. THE DEPUTY COMMISSIONER,
COMMERCIAL TAXES, COMMERCIAL TAX OFFICE COMPLEX,
POOTHOLE, THRISSUR, PIN-680 004.
3. THE COMMISSIONER,
KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, TAX
TOWERS, KARAMANA, THIRUVANANTHAPURAM – 695 002.
R BY SRI.V.K.SHAMSUDEEN, SENIOR 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. 3379 of 2018 (V)
APPENDIX
PETITIONER(S)' EXHIBITS
EXT.P1. COPY OF MONTHLY RETURN FOR APRIL, 2017.
EXT.P1(a) COPY OF MONTHLY RETURN FOR MAY, 2017.
EXT.P2 COPY OF PURCHASE STATEMENT UPLOADED ALONG
WITH EXT.P1.
EXT.P2(a) COPY OF PURCHASE STATEMENT UPLOADED ALONG
WITH EXT.P1(a).
EXT.P3. COPY OF LETTER DATED 24/10/2017 ADDRESSED TO THE
2ND RESPONDENT.
EXT.P4 COPY OF LETTER DATED 30/10/2017 ADDRESSED TO THE
2ND RESPONDENT.
EXT.P5. COPY OF LETTER DATED 5/01/2018 ADDRESSED TO THE
2ND RESPONDENT.
EXT.P6. COPY OF CIRCULAR NO.14/17 DATED 21/11/2017 ISSUED
BY THE 3RD RESPONDENT.
RESPONDENT'S EXHIBITS
-
NIL
True copy
P.A to Judge
P.B.SURESH KUMAR, J.
------------------------------------------------------------------
W.P.C.No.3379 of 2018
-------------------------------------------------------------------
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, 2003 (the Act). Ext.P7 is the request made by the petitioner seeking permission to submit revised returns for the months of April, May, August, September and October, 2016 and February, April and May, 2017. Petitioner relies on Ext.P6 circular of the third respondent in support of the request made in Ext.P7. The limited prayer made by the learned counsel for the petitioner, when this matter was taken up for consideration, is for a direction to the first respondent to take a decision on Ext.P7 request in the light of Ext.P6 Circular.
2.Heard the learned counsel for the petitioner as also the learned Government Pleader. Having regard to the facts and circumstances, I deem it appropriate to direct the first respondent to take a decision on Ext.P7 request made by the petitioner in the light of Ext.P6
WPC.3379/18 2 Circular. 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
