Kerala High Court
T.V. Sundram Iyengar And Sons Private ... vs Deputy Commissioner - Ii (Asst) on 28 October, 2020
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
WEDNESDAY, THE 28TH DAY OF OCTOBER 2020 / 6TH KARTHIKA, 1942
WP(C).No.23022 OF 2020(C)
PETITIONER:
T.V. SUNDRAM IYENGAR AND SONS PRIVATE LIMITED
KARAMANA, TRIVANDRUM REPRESENTED BY ITS CHIEF
FINANCIAL OFFICER AND COMPANY SECRETARY,
MR.S.SANTHANAGOPALAN.
BY ADVS.
SRI.A.KUMAR
SRI.P.J.ANILKUMAR
SMTG.MINI(1748)
SRI.P.S.SREE PRASAD
SHRI.JOB ABRAHAM
RESPONDENT:
DEPUTY COMMISSIONER - II (ASST)
SPECIAL CIRCLE, THIRUVANANTHAPURAM, OFFICE OF
THE DEPUTY COMMISSIONER, SPECIAL CIRCLE, STATE
GOODS AND SERVICE TAX DEPARTMENT,
THIRUVANANTHAPURAM.
BY ADV.
GP: THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 28.10.2020, THE COURT ON THE SAME DAY DELIVERED THE
:FOLLOWING
W.P.(C). No.23022 of 2020
2
JUDGMENT
Against Ext.P2 assessment order under KVAT Act, the petitioner has preferred Ext.P3 rectification application before the respondent. The limited prayer is for a direction to the respondent to consider and pass order on the rectification application, expeditiously, after hearing the petitioner.
2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents.
On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition by directing the respondent to consider and pass orders on Ext.P3 rectification application within two months from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P2 assessment order to be kept in abeyance till such time as orders are passed by the respondent as directed and the order communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before respondent, for further action.
Sd/-
A.K. JAYASANKARAN NAMBIAR JUDGE VPK W.P.(C). No.23022 of 2020 3 APPENDIX PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF JUDGMENT IN WPC NO.4788/2017 DATED 13.2.2017.
EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2014-2015 DATED 9.9.2020.
EXHIBIT P3 TRUE COPY OF THE APPLICATION FOR RECTIFICATION DATED 19.10.2020.