High Court of KeralaWP(C)/39669/2015disposed of

M/S. Edelwelss Commodities Services Ltd v. The Commercial Tax Officer

2015-12-23Honourable Dr. Justice A.K.Jayasankaran Nambiar4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 23RD DAY OF DECEMBER 2015/2ND POUSHA, 1937 WP(C).No. 39669 of 2015 (G) ---------------------------- PETITIONER :

------------------------ M/S. EDELWEISS COMMODITIES SERVICES LTD., 39/2139, AMBADI APARTMENTS WARRIAM ROAD, ERNAKULAM REPRESENTED BY HIS MANAGER SIBY JOHN.

BY ADVS.SRI.A.KUMAR SRI.P.J.ANILKUMAR SMT.G.MINI SRI.P.S.SREEPRASAD RESPONDENT :

------------------------ THE COMMERCIAL TAX OFFICER 4TH CIRCLE ERNAKULAM - 682 016.

BY GOVT. PLEADER SRI. R. RANJITH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

Mn ...2/-

WP(C).No. 39669 of 2015 (G) APPENDIX PETITIONER'S EXHIBITS :

EXT.P1 : COPY OF THE ASSESSMENT ORDER DATED 7/8/2015. EXT.P2 COPY OF THE RECTIFICATION APPLICATION.

EXT.P3 COPY OF THE ORDER DATED 17/8/2012 FOR THE ASSESSMENT YEAR 2010-2011.

RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE Mn

A.K.JAYASANKARAN NAMBIAR, J.

- - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.39669 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of December 2015

JUDGMENT

Against Ext.P1 assessment order, the petitioner has preferred Ext.P2 rectification application before the respondent. The limited prayer of the petitioner in the writ petition is for a direction to the respondent to consider and pass orders on Ext.P2 rectification application expeditiously, after hearing the petitioner and to keep in abeyance the recovery proceedings initiated in the meanwhile.

2. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondent.

3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:

i) The respondent shall consider and pass orders on Ext.P2 rectification application within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

W.P.(c).No.39669 of 2015 : 2 :

ii) Recovery steps for recovery of amounts confirmed against petitioner by Ext.P1 assessment order shall be kept in abeyance till orders are passed by the respondent as directed above and communicated to the petitioner.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sm/