Disposed

Ceat Limited v. State of Kerala

Kerala HC1 Feb 2021WP(C)/1932/2021

Case brief

AI extract

What is this about?

The court directed the Assistant Commissioner to consider a pending representation regarding revision of tax returns for July 2015 and portal duplication errors within a specific timeframe after hearing the petitioner, citing relevant precedents.

What did the court decide?

Directed respondent No.3 to consider the representation Ext.P13, after hearing petitioner and observing terms of cited judgments, before 08.02.2021.

Ceat Limited Vs State of Kerala — Service and Employment | Kerala HC (2021)

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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 A.M.BADAR

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MONDAY, THE 01ST DAY OF FEBRUARY 2021 / 12TH MAGHA,1942 WP(C).No.1932 OF 2021(N)

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PETITIONER/S:

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M/S CEAT LIMITED, S.S.ARCHADE, 32/1163-B, NETTAIKODANTHU ROAD, PALARIVATTOM, COCHIN-682 025, REPRESENTED BY ITS AUTHORISED SIGNATORY MR.P.G.SAHADEVAN.

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BY ADVS. SHRI.PRABHAKARAN P.M. SRI.KARTHIK S. NAIR SHRI.NAVAZ P.C.

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RESPONDENT/S:

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1 STATE OF KERALA REPRESENTED BY THE SECRETARY, COMMERCIAL TAXES DEPARTMENT, SECRETARIAT, TRIVANDRUM-695 001.

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2 COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, TRIVANDRUM-695 002.

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3 ASSISTANT COMMISSIONER ,COMMERCIAL TAXES, SPECIAL CIRCLE II, ERNAKULAM, KOCHI-682 015.

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SMT. THUSHARA JAMES, GOVERNMENT PLEADER

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No.1932 OF 2021

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JUDGMENT

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Dated this the 1^st day of February 2021

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Heard both sides.

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The limited grievance of the petitioner is to direct the

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respondent authorities to allow him to revise his returns for July, 2015 and rectify the issue of duplication of invoice on the portal. According to the learned counsel for the petitioner, his claim for revision of return is justified on the basis of series of judgments of this Court which are cited by him.

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Learned Government Pleader rightly pointed out that the representation of the petitioner which is at Ext.P13 in that regard is still pending before the Assistant Commissioner, Commercial Taxes, Special Circle-II, Ernakulam.

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Learned counsel appearing for the petitioner pointed out that by order dated 10.11.2020 in Writ Petition No.12472 of 2020, the Hon'ble Karnataka High Court has been pleased to grant three months time to the petitioner for obtaining Form-F from the authorities of State of Kerala. Learned counsel appearing for the petitioner further submits that the time is expiring on 10.02.2021.

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WP(C).No.1932 OF 2021

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In the light of this factual situation, respondent No.3 is directed to consider and decide the representation at Ext.P13 with this petition, after hearing the petitioner and after having due regards to the judgments of this Court in Commercial Tax Officer V. C.R. Varghese -2018-VIL-328-KER, Cosmo Electro Industries Pvt. Ltd V. Assistant Commissioner, Special Circle–III –Order dated 07/01/2020 in W.P.No.32995 of 2019, Beetel Teletech Limtied V. State of Kerala -Order dated 05.06.2017 in W.P. No.17351 of 2017 and K.B.C Computech Private Limited V. Commercial Tax Officer -Order dated 28.11.2017 in W.P.No.36320 of 2017 as well as Circular Nos.14 of 2017 dated 21.11.2017 and Circular No.8/2018 dated 21.04.2018.

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The petitioner is directed to appear before the 3^rd respondent on 03.02.2021 at 11.30 am. The third respondent authority is directed to consider and decide the representation at Ext.P13, as early as possible, and in any case before 08.02.2021.

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The writ petition is accordingly disposed of. The learned Government Pleader shall communicate this order to the

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WP(C).No.1932 OF 2021

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respondents including the 3^rd respondent. Authenticated copy of the judgment be handed over to the learned counsel for the

petitioner

Sd/-

A.M.BADAR

ajt

JUDGE

WP(C).No.1932 OF 2021

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APPENDIX

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PETITIONER'S/S EXHIBITS:

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EXHIBIT P1	TRUE COPY OF THE REGISTRATION UNDE AND THE CST ACT.	CERTIFICATE OF R THE K-VAT ACT, 2003
EXHIBIT P2	TRUE COPY OF THE 14.08.2015 FILED FORM 10 FOR THE P	MONTHLY RETURN DATED BY THE PETITIONER IN ERIOD JULY 2015.
EXHIBIT P2 (a)	TRUE COPY OF THE 30.04.2016 FILED THE YEAR 2015-16.	ANNUAL RETURN DATED BY THE PETITIONER FOR
EXHIBIT P3	TRUE COPY OF THE 26.10.2019 NO.320	ASSESSMENT ORDER DATED 70397252/2015-16.
EXHIBIT P4	TRUE COPY OF SCRE DISPLAYING THE ER	ENSHOT OF THE PORTAL ROR MESSAGE.
EXHIBIT P5	TRUE COPY OF THE 21.03.2020.	REPRESENTATION DATED
EXHIBIT P6	TRUE COPY OF THE	EMAIL DATED 22.06.2020.
EXHIBIT P7	TRUE COPY OF THE	NOTICE DATED 24.09.2020.
EXHIBIT P8	TRUE COPY OF THE	LETTER DATED 30.09.2020.
EXHIBIT P9	TRUE COPY OF THE	NOTICE DATED 05.07.2019.
EXHIBIT P10	TRUE COPY OF THE 28.09.2020.	REASSESSMENT ORDER DATED
EXHIBIT P11	TRUE COPY OF THE NO.12742/2020(SAN THE HON'BLE HIGH	WRIT PETITION S EXHIBITS) FILED BEFORE COURT OF KARNATAKA.
EXHIBIT P12	TRUE COPY OF THE PASSED BY THE HON KARNATAKA IN WRIT	ORDER DATED 10.11.2020 'BLE HIGH COURT OF PETITION NO.12472/2020.
EXHIBIT P13	TRUE COPY OF THE TO THE 3RD RESPON	LETTER DATED 02.12.2020 DENT

Ceat Limited v. State of Kerala

Case brief

What is this about?

What did the court decide?

Ceat Limited v. State of Kerala

Case brief

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What did the court decide?

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