M/S. Vision Motors Pvt Ltd vs The State Of Kerala
2021 Latest Caselaw 8371 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

     FRIDAY, THE 12TH DAY OF MARCH 2021 / 21ST PHALGUNA, 1942

                       WP(C).No.6418 OF 2021(B)


PETITIONER:

               M/S. VISION MOTORS PVT LTD
               KUTTUKARAN CENTE, MAMANGALAM, KOCHI 682 025,
               REPRESENTED BY ITS AUTHORIZED SIGNATORY, SIJI ROSE
               SEBASTIAN.

               BY ADVS.
               SRI.S.ANIL KUMAR (TRIVANDRUM)
               SHRI.RAHUL A.
               SMT.APARNA ANIL

RESPONDENTS:

      1        THE STATE OF KERALA
               REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES
               DEPARTMENT, GOVERNMENT SECRETARIAT,
               THIRUVANANTHAPURAM 695 001.

      2        THE COMMISSIONER OF COMMERCIAL TAXES
               (NOW E-DESIGNATED AS COMMISSIONER OF STATE TAXES) TAX
               TOWERS, KARAMANA, THIRUVANANTHAPURAM 695 002.

      3        THE ASSISTANT COMMISSIONER,
               STATE GST DEPARTMENT, ( NOW RE DESIGNED AS DEPUTY
               COMMISSIONER OF STATE TAX), SPECIAL CIRCLE -III, GST
               COMPLEX, THEVARA, KOCHI 682 015.

      4        THE COMMERCIAL TAX OFFICER,
               2ND CIRCLE, KOTTAYAM 688 001.


OTHER PRESENT:

               GP- SMT. JASMINE M.M

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.6418 OF 2021(B)

                                     2

                             JUDGMENT

Dated this the 12th day of March 2021

Heard both sides, as the learned Government Pleader is taking

notice for all the respondents,

2. The learned counsel for the petitioner submits that the

petitioner had availed benefit under the Amnesty scheme for the

assessment year 2013-2014. However, he could not apply for amnesty

scheme so far as the assessment year 2009-2010 is concerned,

because the amount found due and payable under the Assessment

order at Ext.P6 is not appearing on the website of the respondent and

as such, the petitioner cannot claim benefit of the amnesty scheme

which is only upto 31.03.2021. With this, the learned counsel for the

petitioner drew my attention to the representation at Ext.P8 filed by

the petitioner and allegedly pending before the 3rd respondent.

3. The learned counsel for the petitioner submits that

grievance of the petitioner can be redressed if the representation at

Ext.P8 is directed to be decided forthwith.

4. The learned Government Pleader submits that the

representation at Ext.P8 can be decided within a period of one week

from today. In this view of the matter, the petition is disposed of with

a direction to the 3rd respondent to decide the representation of the WP(C).No.6418 OF 2021(B)

petitioner at Ext.P8 within a period of one week from today. The

learned Government Pleader is requested to intimate this judgment to

the 3rd respondent today itself. The petitioner is further directed to

supply one more copy of the representation at Ext.P8 to the 3 rd

respondent for taking action according to law. The petition is

accordingly disposed of.

Sd/-

A.M.BADAR JUDGE Nsd

//true copy//

PA to Judge WP(C).No.6418 OF 2021(B)

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 COPY OF ORDER DATED 26.12.2011 ISSUED BY THE 2ND RESPONDENT TRANSFERRING THE ASSESSMENT FILE OF THE PETITIONER FROM THE OFFICE OF THE 4TH RESPONDENT TO THE OFFICE OF THE 3RD RESPONDENT.

EXHIBIT P2 COPY ASSESSMENT ORDER DATED 11.03.2020 ISEUD BY THE 3RD RESPONDENT FOR THE YEAR 2013-14 UNDER THE KVAT ACT.

EXHIBIT P3 COPY OF EXTRACTS FROM THE KERALA FINANCE ACT 2020.

EXHIBIT P4 COPY OF INTIMATION DATED 13.11.2020 ISSUED BY THE 3RD RESPONDENT PERMITTING THE PETITIONER TO SETTLE THE ARREARS AS PER EXT. P2 UNDER THE AMNESTY SCHEME

EXHIBIT P5 COPY OF E CHALLAN, DATED 27.11.2020.

EXHIBIT P6 COPY OF ASSESSMENT ORDER DATED 20.06.2011 ISSUED BY THE 4TH RESPONDENT FOR THE YEAR 2009-2010.

EXHIBIT P7 COPY OF APPEAL MEMORANDUM AND GROUNDS OF APPEAL FILED BY THE PETITIONER BEFORE THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL. BENCH, KOTTAYAM CHALLENGING EXT. P6 ORDER.

EXHIBIT P8 COPY OF LETTER FIELD BEFORE THE 3RD RESPONDENT ON 7.1.2021.