Allowed

Aditya Infotech Ltd. v. Assistant Commissioner (Works Contract)

Kerala HC7 Jan 2022WP(C)/423/2022

Case brief

AI extract

What is this about?

The High Court of Kerala directed the Assistant Commissioner to consider a pending rectification application under Section 66 of the KVAT Act within three months and stay coercive proceedings pursuant to the impugned best judgment assessment order.

What did the court decide?

Directed 1st respondent to consider and pass orders on the rectification application within three months; coercive proceedings stayed.

Aditya Infotech Ltd. Vs Assistant Commissioner (Works… — GST and Indirect Tax | Kerala HC (2022)

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WP(C) NO. 423 OF 2022

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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
FRIDAY, THE 7TH DAY OF JANUARY 2022 / 17TH POUSHA, 1943

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WP(C) NO. 423 OF 2022

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PETITIONER/S:

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ADITYA INFOTECH LTD.

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1/3237, MANIKATH CROSS ROAD, RAVIPURAM, ERNAKULAM, COCHIN -
682 016 REPRESENTED BY ITS ACCOUNTS EXECUTIVE, SRI.LELBY
C.P.

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BY ADV TOMSON T.EMMANUEL

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RESPONDENT/S:

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1 ASSISTANT COMMISSIONER (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLEIII, ERNAKULAM, COCHIN - 682 016.

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

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3 COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, THIRUVANANTHAPURAM - 695 002.

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4 STATE OF KERALA TAXES DEPARTMENT, STATE GOODS & SERVICES TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001, REPRESENTED BY SECRETARY TO GOVERNMENT.

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GP DR.THUSHARA JAMES

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
07.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 423 OF 2022

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WP(C) NO. 423 OF 2022

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BECHU KURIAN THOMAS, J. ======================== W.P.(C)No.423 of 2022

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

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Dated this the 7^th day of January, 2022

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JUDGMENT

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Aggrieved by the order of assessment dated 25.9.2021 under Section 25(1) of the Kerala Value Added Tax Act (herein after referrered to as ‘Act’ for short) for the assessment year 2016-17, petitioner has filed a rectification application under Section 66 of the Act before the 1^st respondent. The said rectification application is pending consideration for the last more than two months.

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Having regard to the aforesaid circumstances, and on the basis of the submissions made by the learned Counsel for the petitioner and the learned Senior Government Pleader, this writ petition can be disposed of. Accordingly, I direct the 1^st respondent to consider and pass appropriate orders on Ext.P7 rectification application, within a period of three months from the date of receipt of a copy of his judgment. Till then, all coercive proceedings against the petitioner, pursuant to Ext.P6 assessment order shall be kept in abeyance.

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The writ petition is disposed of accordingly.

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sd/

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BECHU KURIAN THOMAS JUDGE

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jm/

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WP(C) NO. 423 OF 2022

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APPENDIX OF WP(C) 423/2022

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`PETITIONER EXHIBITS`
`Exhibit P1`	`COPY OF ANNUAL RETURN DATED 29/04/2017` `SUBMITTED FOR THE YEAR 2016-17, WITH PROOF OF` `PAYMENT OF OUTPUT TAX.`
`Exhibit P2`	`COPY OF AUDIT REPORT DATED 21/03/2019 SUBMITTED` `IN FORM NO.13 & 13A FOR 2016-17.`
`Exhibit P3`	`COPY OF NOTICE DATED 03/10/2020 COMMUNICATED TO` `PETITIONER ON 13/11/2020 ISSUED U/S. 25(1) TO` `KVAT ACT FOR 2016-17, BY 1ST RESPONDENT,` `PROPOSING BEST JUDGMENT ASSESSMENT.`
`Exhibit P3A`	`COPY OF NOTICE DATED 14/10/2020 COMMUNICATED TO` `PETITIONER ON 13/11/2020 ISSUED U/S.6(5) TO CST` `ACT FOR 2016-17, BY 1ST RESPONDENT.`
`Exhibit P4`	`COPY OF RELEVANT PAGES OF CHECK POST DATA` `PROVIDED TO PETITIONER UNDER E-MAIL, BY 1ST` `RESPONDENT.`
`Exhibit P5`	`COPY OF REPLY DATED 17/03/2021 SUBMITTED BY` `PETITIONER BEFORE 1ST RESPONDENT, AGAINST` `EXT.P3 NOTICE.`
`Exhibit P6`	`COPY OF ORDER DATED 25/09/2021 U/S.25(1) OF` `KVAT ACT ISSUED TO PETITIONER BY 1ST RESPONDENT` `FOR 2016-17.`
`Exhibit P7`	`TRUE COPY OF AN APPLICATION DATED 20/11/2021` `SUBMITTED BEFORE 1ST RESPONDENT, FOR` `RECTIFICATION OF MISTAKE IN EXT.P6, U/S. 66 OF` `KVAT ACT.`
`Exhibit P8`	`COPY OF JUDGMENT DATED 19/06/2017 IN WP(C)` `NO.19970 OF 2017 PASSED BY THIS HON'BLE COURT` `ON SIMILAR SET OF FACT.`

Aditya Infotech Ltd. v. Assistant Commissioner (Works Contract)

Case brief

What is this about?

What did the court decide?

Aditya Infotech Ltd. v. Assistant Commissioner (Works Contract)

Case brief

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