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Gmmco Ltd. v. Assistant Commissioner of State Tax

Kerala HC5 Jan 2022WP(C)/153/2022

Case brief

AI extract

What is this about?

The Court disposed of the writ petition by directing the second respondent to consider and decide the pending rectification application within two months after affording the petitioner an opportunity of hearing. Coercive recovery proceedings from the impugned assessment order were kept in abeyance during this period.

What did the court decide?

Direction to the second respondent to consider and pass appropriate orders on the rectification application within two months, after affording an opportunity of hearing to the petitioner.

Gmmco Ltd. Vs Assistant Commissioner of State Tax — Kerala HC (2022) — LawSathi Research

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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 BECHU KURIAN THOMAS WEDNESDAY, THE 5^TH DAY OF JANUARY 2022 / 15TH POUSHA, 1943

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WP(C) NO. 153 OF 2022

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PETITIONER:

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M/S GMMCO LTD XXI/145, COCHIN UNIVERSITY ROAD, KALAMASSERY, KOCHI - 682 022 REPRESENTED BY ITS AUTHORISED SIGNATORY MR.SATISH CHANDRAN.

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BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMT.G.MINI(1748) SRI.P.S.SREE PRASAD SRI.JOB ABRAHAM SRI.AJAY V.ANAND

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RESPONDENTS:

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1 ASSISTANT COMMISSIONER OF STATE TAX

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STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE-3, ERNAKULAM - 682 015.

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2 STATE TAX OFFICER

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STATE GOODS AND SERVICES TAX DEPARTMENT, 4TH CIRCLE, ERNAKULAM - 682 018.

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3 DEPUTY COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD - 682 030.

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DR. THUSHARA JAMES, SR. GOVT. PLEADER

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 153 OF 2022

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BECHU KURIAN THOMAS, J.

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=-=-=-=-=-=-=-=-=-=-=-=-=-=

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W.P.(C) No.153 of 2022

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Dated this the 5^th day of January, 2022

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JUDGMENT

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Petitioner impugns Ext.P5 assessment order and also seeks for a direction for disposal of Ext.P7 application for rectification.

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Petitioner is a dealer registered under the Central Sales Tax Act, 1956 (for short, 'the CST Act'). For the assessment year 2016-17, proceedings initiated under the CST Act culminated in Ext.P5 assessment order dated 30.03.2021. A perusal of Ext.P5 reveals that inspite of acknowledgment of the notice issued under Rule 6 (5) of the CST (Kerala) Rules, 1957, no objections were filed by the petitioner.

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The opportunity of hearing granted on 01.02.2021 was also not utilized by the petitioner. Though petitioner has a reason for his nonappearance and non-filing of the reply consequent to the notice mentioned above, petitioner preferred a rectification application under Rule 6 (9) of the CST (Kerala) Rules by an application dated 09.09.2021. The learned counsel for the petitioner Sri.A.Kumar contends that the said rectification application is still pending consideration and the same has not been disposed of, in spite of repeated requests.

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Having heard the arguments of the learned counsel for the petitioner as well as the learned Senior Government Pleader Dr.Thushara

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WP(C) NO. 153 OF 2022

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James, I am of the view that without considering the merits of the contentions raised, the writ petition can be disposed of.

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In view of the circumstances, there will be a direction to the 2^nd respondent to consider and pass appropriate orders on Ext.P7 rectification application, after affording an opportunity of hearing to the petitioner and in a time bound manner, at any rate, within a period of two months from the date of receipt of a copy of this judgment. Till such a decision is taken as directed above, coercive proceedings pursuant to Ext.P5 shall be kept in abeyance.

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Sd/-

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BECHU KURIAN THOMAS, JUDGE

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RKM

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WP(C) NO. 153 OF 2022

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APPENDIX OF WP(C) 153/2022

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PETITIONER'S EXHIBITS :

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Exhibit P1	TRUE COPY 30/07/2018.	OF	THE	ASSESSMENT ORDER DATED
Exhibit P2	TRUE COPY 22/09/2018.	OF	THE	RECTIFIED ORDER DATED
Exhibit P3	TRUE COPY O THE FIRST A	F PPE	THE O LLATE	RDER DATED 28/03/2019 OF AUTHORITY.
Exhibit P4	TRUE COPY REMAND DATE	OF D 1	THE 9/07/	REVISED ORDER PASSED IN 2019.
Exhibit P5	TRUE COPY ISSUED BY 30/03/2021.	OF	THE THE	CST ASSESSMENT ORDER 2ND RESPONDENT DATED
Exhibit P6	TRUE COPY DATED 22/04	OF /20	THE 21.	REVENUE RECOVERY NOTICE
Exhibit P7	TRUE COPY 09/09/2021.		OF	THE APPLICATION DATED

Gmmco Ltd. v. Assistant Commissioner of State Tax

Case brief

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Gmmco Ltd. v. Assistant Commissioner of State Tax

Case brief

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