Partly allowed

S Arulnathan v. Commercial Tax Officer

Kerala HC22 Nov 2013RP/937/2013

Case brief

AI extract

What is this about?

In this review petition, the High Court of Kerala addressed the petitioner's request to reactivate Value Added Tax registration limited to filing September 2013 returns and downloading forms, despite an undertaking not to transact business. The court directed respondents to comply on specified dates before disposing of the petition.

What did the court decide?

Direction to respondents to reactivate petitioner's registration on 29.11.2013 and 30.11.2013 for filing September 2013 returns and downloading forms.

S Arulnathan Vs Commercial Tax Officer — Writ and Judicial Review | Kerala HC (2013)

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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 V.CHITAMBARESH

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FRIDAY, THE 22ND DAY OF NOVEMBER 2013/1ST AGRAHAYANA, 1935

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RP.No. 937 of 2013 IN WP(C). NO. 26812/2013

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AGAINST THE JUDGMENT IN WP(C) NO. 26812/2013 OF HIGH COURT OF KERALA DATED 01-11-2013

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PETITIONER IN THE RP & PETITIONER IN THE WP(C):

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S ARULNATHAN PROPRIETOR, NELSON AGROTECH, 5/681 KUZHALMANNAM ROAD, KODUVAYUR, PALAKKAD DISTRICT.

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BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON

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RESPONDENT IN THE RP & RESPONDENTS IN THE WPC:

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1. COMMERCIAL TAX OFFICER CHITTUR, PALAKKAD DISTRICT-678101.

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2. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT TAXES DEPARTMENT, GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM-695001.

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BY SR. GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN

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THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 22-11-2013, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:

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DCS

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RP.No. 937 of 2013

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APPENDIX

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PETITIONER(S)' ANNEXURE

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ANNEXURE A COPY OF JUDGMENT IN W.P.(C) NO. 26812/2013 OF THIS HON'BLE COURT ANNEXURE B COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT

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RESPONDENT(S)' EXHIBITS:- NIL

/TRUE COPY/

P.A. TO JUDGE

DCS

V.CHITAMBARESH,J.

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-------------------------------

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R.P. No. 937 of 2013 IN

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W.P.(C). No. 26812 of 2013

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------------------------------------- Dated this the 22^nd day of November, 2013

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O R D E R

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The petitioner undertakes that he will not transact any business even if the registration under the Kerala Value Added Tax Act is reactivated. But the petitioner seeks reactivation for the limited purpose of filing tax returns for the month of September 2013 with applicable interest. The petitioner also wants to download C Forms and F Forms from the website for the transactions already done.

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There will be a direction to the respondents to reactivate the registration of the petitioner under the Kerala Value Added Tax Act for the above purpose on 29.11.2013 and 30.11.2013 only.

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The review petition is disposed of.

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SD/- V.CHITAMBARESH JUDGE

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DCS

S Arulnathan v. Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

S Arulnathan v. Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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