Disposed

M/S.Wipro Limited (Consumer Care & Lighting) v. Commercial Tax Inspector

Kerala HC9 Feb 2012WP(C)/3030/2012

Case brief

AI extract

What is this about?

The petitioner challenged the pendency of proceedings under Section 47(2) of the KVAT Act. The court directed the 3rd respondent to finalise these proceedings within three months, with notice to the petitioner, alongside existing notices.

What did the court decide?

The 3rd respondent shall finalise the proceedings pursuant to specific notices within three months of the judgment's production and with notice to the petitioner.

M/S.Wipro Limited (Consumer Care & Lighting) Vs… — GST and Indirect Tax | Kerala HC (2012)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE ANTONY DOMINIC

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THURSDAY, THE 9TH DAY OF FEBRUARY 2012/20TH MAGHA 1933

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WPC.No. 3030 of 2012 (C)

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PETITIONER(S):

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M/S.WIPRO LIMITED (CONSUMER CARE &LIGHTING) NO.41, CHOKKAMPUTHUR MAIN ROAD, SRI RAM NAGAR, COIMBATORE 641 039 REPRESENTED BY ITS ACCOUNTS EXECUTIVE VINOD KUMAR NAIR.

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BY ADV. SRI.C.K.SREEJITH

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RESPONDENT(S):

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1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR 678 624.

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2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR 678 624.

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3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR 678 624.

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4. THE COMMERCIAL TAX OFFICER (ENQUIRY) O/O. DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD 678 001.

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R1 TO R4 BY SR.GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-02-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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Kss

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WPC.NO.3030/2012 C

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APPENDIX

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PETITIONER'S EXHIBITS:

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EXHIBIT P1. TRUE COPY OF THE REGISTRATION CERTIFICATE UNDER KERALA VALUE ADDED TAX ACT WITH THE ABOVE MENTIONED TIN NO. 32110278952 C.

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EXHIBIT P2. A TRUE COPY OF THE MAHARASHTRA VALUE ADDED TAX ACT WEBSITE TIN CERTIFICATE NO.27620369565V.

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EXHIBIT P3. TRUE COPY OF THE TAMIL NADU VALUE ADDED TAX ACT WEBSITE TIN CERTIFICATE NO.33190903833 HAVING A DEPOT AT COIMBATORE.

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EXHIBIT P4. TRUE COPY OF THE NOTICE BEARING NO.OR 4218/10/11-12 DATED 01.11.2011.

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EXHIBIT P5. TRUE COPY OF THE RELEASE ORDER NO.4218/10/11-12 DATED 18.11.2011.

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EXHIBIT P6. TRUE COPY OF THE NOTICE NO.OR 4646/9A DATED 16.11.2011. EXHIBIT P7. TRUE COPY OF THE ORDER NO.OR 4646/9A DATED 25.11.2011. EXHIBIT P8. TRUE COPY OF NOTICE BEARING NO.515/A/2011-12 DATED 8.12.2011. EXHIBIT P9. TRUE COPY OF THE RELEASE ORDER NO.515/A/11-12 DATED 10.12.2011.

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EXHIBIT P10.TRUE COPY OF THE NOTICE U/S. 47(2) OF KERALA VALUE ADDED TAX ACT ISSUED BY IST RESPONDENT DEMANDING SECURITY DEPOSIT DATED 27.12.2011.

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EXHIBIT P11.TRUE COPY OF ORDER NO.1132/4/11-12 DATED 3.1.2011.

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RESPONDENTS' EXHIBITS: N I L

/TRUE COPY/

P.A.TO JUDGE

Kss

ANTONY DOMINIC, J. ================ W.P.(C) NO. 3030 OF 2012

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===================

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Dated this the 9^th day of February, 2012

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J U D G M E N T

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The prayer sought in the writ petition is to direct the 4^th respondent to finalise the proceedings pursuant to Exts.P4, P6, P8 and P10 notices issued under Section 47(2) of the KVAT Act.

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Learned Government Pleader has obtained

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instructions and confirmed the pendency of the proceedings before the 3^rd respondent.

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Taking note of the submissions made, this writ petition is disposed of directing that the 3^rd respondent shall finalise the proceedings pursuant to Exts.P4, P6, P8 and P10 with notice to the petitioner and as expeditiously as possible, at any rate within three months of production of a copy of this judgment along with a copy of this writ petition.

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ANTONY DOMINIC, JUDGE

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M/S.Wipro Limited (Consumer Care & Lighting) v. Commercial Tax Inspector

Case brief

What is this about?

What did the court decide?

M/S.Wipro Limited (Consumer Care & Lighting) v. Commercial Tax Inspector

Case brief

What is this about?

What did the court decide?

What the court decided

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