M.Unnikrishnan, vs Assistant Commissioner (Works Contract)

Type Court Judgment Court Kerala Decided Jul 25, 2023

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Citation: sooperkanoon.com/1376343
Court: Kerala High Court
Judge: Honourable Mr.Justice C.S.Dias
Decided On: Jul 25, 2023
Case Number: WP(C)/23879/2023

Parties & Advocates

Appellant / Petitioner

M.Unnikrishnan,

Respondent

Assistant Commissioner (Works Contract)

Excerpt

.....ext.p6 request before the 3 rd respondent on 30.06.2023. the petitioner is apprehensive that the respondents may proceed with the enforcement of ext.p5 order during the pendency of ext.p6 request. hence, the writ petition.3. heard; sri.harisankar v.menon, the learned counsel appearing for the petitioner and smt.thushara james, the learned senior government pleader appearing for the respondents.4. having considered the pleadings and materials on record and taking note of the fact that ext.p6 is pending consideration before the 3rd respondent, i deem it appropriate to dispose of the writ petition. resultantly, i order the writ petition as follows:(i) the 3rd respondent is directed to consider anddispose of ext.p6 request, in accordance with law and as expeditiously as possible, at any rate within a period of one month from the date of receipt of a certified copy of this judgment, after affording the petitioner an opportunity of being heard.(ii) it is made clear that this court has not expressed anything on the merits of ext.p6 request submitted by the petitioner.(iii) until such time orders are passed on ext.p6,further recovery proceedings as per ext.p5 shall stand deferred. sd/- c.s.dias judge rkc/25.07.23 appendix of wp(c) 23879/2023 petitioner exhibits exhibit 1 copy of return filed by the petitioner for the period august 2021 dtd.16-10- exhibit p2 copy of return in form gstr-1 filed by the petitioner dtd. 16-10-2021 exhibit p3 copy of notice issued by the 2nd respondent dtd. 09-06-2023 exhibit p4 copy of notice in form gst asmt-10 issued by the 1st respondent dtd. 07-04- exhibit p5 copy of order issued by the 1st respondent dtd. 11-10-2022 exhibit p6 copy of request submitted by the petitioner before the 3rd respondent dtd. 30-06-2023

Full Judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 25TH DAY OF JULY 2023 / 3RD SRAVANA, 1945 PETITIONER/S: M.UNNIKRISHNAN,AGED 56 YEARS S/O.BALAN, MOORTHODYIL HOUSE, VILAYUR WEST, PATTAMBI, PALAKKAD, PIN - 679309 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S:
1 ASSISTANT COMMISSIONER (WORKS CONTRACT), STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678001 2 DEPUTY COMMISSIONER OF STATE TAX (ARREAR RECOVERY), STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678001 3 STATE TAX OFFICER,TAX PAYER SERVICES CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 4 STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
OTHER PRESENT: SR GP SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT

The writ petition is filed to direct the 3rd respondent to consider and dispose of Ext.P6 request made by the petitioner for rectification of Ext.P5 assessment order.

2. The petitioner's case is that he was served with

Ext.P3 notice by the 2nd respondent. The assessment was completed and a demand was raised by Ext.P5 order. There are errors in Ext.P5 order. Hence, the petitioner has preferred Ext.P6 request before the 3 rd respondent on 30.06.2023. The petitioner is apprehensive that the respondents may proceed with the enforcement of Ext.P5 order during the pendency of Ext.P6 request. Hence, the writ petition.

3. Heard; Sri.Harisankar V.Menon, the learned Counsel appearing for the petitioner and Smt.Thushara James, the learned Senior Government Pleader appearing for the respondents.

4. Having considered the pleadings and materials on record and taking note of the fact that Ext.P6 is pending consideration before the 3rd respondent, I deem it appropriate to dispose of the writ petition. Resultantly, I order the writ petition as follows:

(i) The 3rd respondent is directed to consider and

dispose of Ext.P6 request, in accordance with law and as expeditiously as possible, at any rate within a period of one month from the date of receipt of a certified copy of this judgment, after affording the petitioner an opportunity of being heard.

(ii) It is made clear that this Court has not expressed anything on the merits of Ext.P6 request submitted by the petitioner.

(iii) Until such time orders are passed on Ext.P6,

further recovery proceedings as per Ext.P5 shall stand deferred. Sd/- C.S.DIAS JUDGE rkc/25.07.23 APPENDIX OF WP(C) 23879/2023 PETITIONER EXHIBITS Exhibit 1 COPY OF RETURN FILED BY THE PETITIONER FOR THE PERIOD AUGUST 2021 DTD.16-10- Exhibit P2 COPY OF RETURN IN FORM GSTR-1 FILED BY THE PETITIONER DTD. 16-10-2021 Exhibit P3 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 09-06-2023 Exhibit P4 COPY OF NOTICE IN FORM GST ASMT-10 ISSUED BY THE 1ST RESPONDENT DTD. 07-04- Exhibit P5 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 11-10-2022 Exhibit P6 COPY OF REQUEST SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 30-06-2023

Same Court & Year Kerala · 2023 Same Parties M.Unnikrishnan, vs Assistant Commissioner (Works Contract) Same Judge Honourable Mr.Justice C.S.Dias