M/S. Evm Motors vs The Deputy Commissioner
2021 Latest Caselaw 12178 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

              THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN

     FRIDAY, THE 23RD DAY OF APRIL 2021 / 3RD VAISAKHA, 1943

                       WP(C).No.10353 OF 2021(T)


PETITIONER:

               M/S. EVM MOTORS,
               TC.55.1425, EVM HONDA, KAIMANAM, NEERAMANAKARA,
               THIRUVANANTHAPURAM, KERALA, 695040, REPRESENTED BY
               ITS MANAGING PARTNER MR.SABU JOHNY.

               BY ADV. SMT.K.LATHA

RESPONDENTS:

               THE DEPUTY COMMISSIONER,
               SGST DEPARTMENT, NEYYATTINKARA, PIN - 695121.

               BY SMT.M.JASMINE, GOVERNMENT PLEADER



     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.10353 OF 2021(T)                2



                P.V. KUNHIKRISHNAN, J
              --------------------------------
              W.P.(C) NO.10353 of 2021
              --------------------------------
          Dated this the 23rd day of April, 2021

                               JUDGMENT

The above writ petition is filed with the

following prayers.

"(i) To issue a Writ of Mandamus or an appropriate Order or Direction to the first respondent to issue appropriate rectification order against the Ext P2 rectification application

(ii) To issue a Writ of Mandamus or Direction or an appropriate Order granting stay against the demand arised out of the Ext P1 KVAT assessment order for the year 2015-2016 till the disposal of the Ext P2 rectification application

(iii) To grant such other and further relief which this Hon'ble Court may deem fit and proper in the circumstances of the case and to allow this Writ petition."

2. According to the counsel for the

petitioner, the petitioner submitted Ext.P2

rectification application and in the meanwhile

coercive steps are taken based on Ext.P1

assessment Order. I think this writ petition can

be disposed of directing the respondent to

dispose of Ext.P2 rectification application and till

then there can be a direction to keep in

abeyance all further proceedings based on

Ext.P1 assessment order.

Therefore, this writ petition is disposed of

directing the respondent to consider and pass

appropriate orders on Ext.P2, as expeditiously

as possible, at any rate, within 1 month from

the date of receipt of a copy of this judgment.

Till the disposal of Ext.P2 application, all further

proceedings consequent to Ext.P1 assessment

order are stayed.

Sd/-

P.V.KUNHIKRISHNAN JUDGE Skk//26042021

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 THE TRUE COPY OF THE KVAT ASSESSMENT ORDER DATED 15.03.2021 FOR THE YEAR 2015-2016 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER UNDER SECTION 25AA OF KVAT ACT 2003.

EXHIBIT P2 THE TRUE COPY OF THE RECTIFICATION APPLICATION FILED U/S. 66 OF THE KVAT ACT DATED 5.4.2021 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT AGAINST THE EXHIBIT P1 ASSESSMENT ORDER.

RESPONDENT'S EXHIBITS: NIL