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High Court of KeralaWP(C)/21138/2015disposed of

M/S.Redington India Ltd. v. The Assistant Commissioner

2015-07-14Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 14TH DAY OF JULY 2015/23RD ASHADHA, 1937 WP(C).No. 21138 of 2015 (N) ---------------------------- PETITIONER :

----------------------- M/S.REDINGTON INDIA LTD.,39/195-98, ALAPPAT CROSS ROAD, NEAR ATLANTIS JUNCTION, COCHIN-682 015, REPRESENTED BY ITS AUTHORIZED SIGNATORY, MR.RAJENDRAN K.I.

BY ADVS.SRI.A.KUMAR SMT.G.MINI RESPONDENT :

---------------------------- ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, COMMERCIAL TAXES, ERNAKULAM-682 016.

BY SR GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).No. 21138 of 2015 (N) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT-P1:

A TRUE COPY OF THE NOTICE DATED 16/07/2014.

EXHIBIT-P2:

TRUE COPY OF THE REPLY DATED 20/08/2014.

EXHIBIT-P3:

TRUE COPY OF THE REPLY DATED 29/09/2014.

EXHIBIT-P4:

A TRUE COPY OF THE ORDER DATED 30/05/2015.

EXHIBIT-P5:

TRUE COPY OF THE APPLICATION FOR RECTIFICATION DATED 07/07/2015.

EXHIBIT-P6:

TRUE COPY OF THE ORDER PASSED BY THE DEPUTY COMMISSINER (APPEALS) ERNAKULAM FOR THE ASSESSMENT YEARS 2010-2011. RESPONDENT(S)' EXHIBITS:

NIL ----------------------------------------- /TRUE COPY/ P.A.TO JUDGE sts

A.MUHAMED MUSTAQUE, J.

***************************************************************************** W.P.(C) No.21138 of 2015 ****************************************************************************** Dated this the 14th day of July, 2015

JUDGMENT

The petitioner, as against assessment order for the year 20072008, have filed Ext.P5 application for rectification under Section 66 of the Kerala Value Added Tax Act.

2.

The petitioner submits that in respect of the similar issue for the previous year, the Appellate Authority have interfered and remanded back as per Ext.P6.

I am not expressing anything on the merits of Ext.P5 application. In view of the fact that Ext.P5 has been filed under Section 66 of the KVAT Act, the same shall be considered within a period of one month from the date of receipt of a copy of this judgment. Till then, recovery proceedings initiated against the petitioner shall be deferred. The petitioner shall produce a copy of this judgment before the respondent for compliance. The writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE ln