IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE10H DAY OF DECEMBER201319TH AGRAHAYANA, 1935 WP(C).No. 30055 of 2013 (F) ---------------------------- PETITIONER(S): ---------------- MANOJ ITTYCHERIA PROPRIETOR, M/S.J & P IMPORTS AND EXPORTS 'SANTHOSH BHAVAN', FATHIMA CHURCH ROAD COCHIN - 682 020, ERNAKULAMDISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): ----------------- 1. COMMERCIAL TAX OFFICER COMMERCIAL TAXES, 2ND CIRCLE, THRIPUNITHURA - 682 301.
2. STATE OF KERALA REPRESENTED BY SECRETARY TO TAXES DEPARTMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. R BY GOVERNMENT PLEADER SRI.MANOJ.P.KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON1012-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 30055 of 2013 (F) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS --------------------------- EXT.P-1: TRUE COPY OF THE NOTICE IN FORM NO.10G DATED2111.2013 U/S.22(3) OF THE KVAT ACT, ISSUED TO THE PETITIONER, BY THE1T RESPONDENT PROPOSING BEST JUDGMENT
ASSESSMENT FOR NON FILING OF RETURNS EXT.P-1(A): TRUE COPY OF THE NOTICE DATED2211.2013 U/S.67(1)C OF THE KVAT ACT ISSUED TO THE PETITIONER BY THE1T RESPONDENT PROPOSING PENALTY FOR NON FILING OF RETURNS EXT.P-2: TRUE COPY OF ONLINE E-RETURN DATED2311.2013 FOR THE MONTH OF APRIL2013SUBMITTED BY THE PETITIONER, ALONG WITH OUTPUT TAX AND INTEREST EXT.P-2(A): TRUE COPY OF ONLINE E-RETURN DATED2311.2013 FOR THE MONTH OF MAY2013SUBMITTED BY THE PETITIONER ALONGWITH OUTPUT TAX AND INTEREST. EXT.P-2(B): TRUE COPY OF ONLINE E-RETURN DATED2311.2013 DATED2311.2013 FOR THE MONTH OF JUNE2013SUBMITTED BY THE PETITIONER, ALONGWITH OUTPUT TAX INTEREST. EXT.P-2(C): TRUE COPY OF ONLINE E-RETURN DATED2311.2013 FOR THE MONTH OF JULY2013SUBMITTED BY THE PETITIONER ALONG WITH OUTPUT TAX INTEREST EXT.P-2(D): TRUE COPY OF 'NIL' ONLINE E-RETURN DATED2311.2013 FOR THE MONTH OF AUGUST2013SUBMITTED BY THE PETITIONER EXT.P-2(E): TRUE COPY OF 'NIL' E-RETURN DATED2311.2013 FOR THE MONTH OF SEPTEMBER2013SUBMITTED BY THE PETITIONER EXT.P-3: TRUE COPY OF 'PRINT RETURN' STATUS OBTAINED BY THE PETITIONER FROM THE KERALA VALUE ADDED TAX INFORMATION SYSTEM, WHERE IN IT EVIDENT THAT THE PETITIONER FILED ONLINE RETURNS FOR APRIL2013TO SEPTEMBER2013ON2311.2013 EXT.P-4: TRUE COPY OF REPLY DATED312.2013 SUBMITTED BY THE PETITIONER BEFORE THE1T RESPONDENT, AGAINST EXT.P1 AND P1(A) NOTICES EXT.P-4(A): TRUE COPY OF DEMAND DRAFT NO.540226 DATED312.2013 SUBMITTED BY THE PETITIONER BEFORE THE1T RESPONDENT ALONG WITH EXT.P4 REPLY FOR THE PROOF OF PAYMENT OF SETTLEMENT FEE IN EXT.P2 TO P2(C) RETURNS. RESPONDENT(S)' EXHIBITS : NIL. ------------------------------ //TRUE COPY// P.S. TO JUDGE. V.CHITAMBARESH, J.
------------------------------- W.P (C) No.30055 of 2013 ------------------------------- Dated this the 10th day of December, 2013
JUDGMENT
The petitioner submitted Ext.P2 series online e-returns on receipt of Ext.P1 series notices proposing best judgment assessment and penalty. The petitioner has also paid the settlement fee evidenced by Ext.P4(a) demand draft accompanying Ext.P4 reply filed to Ext.P3 status report. What remains is the consideration of Ext.P2 series returns in the wake of the settlement fee paid by the petitioner.
2. I direct the first respondent to consider Ext.P2 series e-returns after hearing the petitioner and take the proceedings to a logical end on or before 31.12.2013. The petitioner shall for this purpose appear before the first respondent at 11 a.m. on 20.12.2013. The petitioner shall produce a copy of the writ petition with the judgment before the first respondent for compliance. The Writ Petition is disposed of. V.CHITAMBARESH, Judge. nj.