Rawatsons Engineers Pvt Ltd vs Deputy Commissioner (Appeals)
2021 Latest Caselaw 23388 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
          THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
  THURSDAY, THE 25TH DAY OF NOVEMBER 2021 / 4TH AGRAHAYANA, 1943
                        WP(C) NO. 26613 OF 2021
PETITIONER :

          RAWATSONS ENGINEERS PVT LTD
          N.S. TOWERS, 16/76, COIMBATORE ROAD, KALMANDAPAM
          JUNCTION, PALAKKAD - 678001. REPRESENTED BY AMOD
          KHANDELWAL, AUTHORIZED SIGNATORY.

          BY ADV V.DEVANANDA NARASIMHAM



RESPONDENTS :

    1     DEPUTY COMMISSIONER (APPEALS),
          KSGST DEPARTMENT, 5TH FLOOR, TAX COMPLEX,
          BEHIND CIVIL STATION, PALAKKAD - 678001.

    2     THE STATE TAX OFFICER,
          (WORKS CONTRACT), KSGST DEPARTMENT,
          3RD FLOOR, TAX COMPLEX, BEHIND CIVIL STATION,
          PALAKKAD - 678 001.

    3     THE DEPUTY COMMISSIONER
          KSGST DEPARTMENT, 2ND FLOOR, TAX COMPLEX,
          BEHIND CIVIL STATION, PALAKKAD - 678 001.

          SENIOR GOVT.PLEADER DR.THUSHARA JAMES




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 26613 OF 2021
                                  2




                  BECHU KURIAN THOMAS, J.
                =-=-=-=-=-=-=-=-=-=-=-=-=-=
                   W.P.(C).No.26613 of 2021
                =-=-=-=-=-=-=-=-=-=-=-=-=-=
           Dated this the 25th day of November, 2021


                            JUDGMENT

Aggrieved by Ext.P4 order of the Appellate Authority

relating to the assessment year 2013-14, petitioner has preferred a

rectification petition under Section 66 of the Kerala Value Added Tax

Act, 2003 alleging mistake apparent on the face of the record

Having regard to the circumstances of the case, I direct

the first respondent to consider and pass appropriate orders on

Ext.P5 rectification petition, in a time bound manner, at any rate,

within a period of three months from the date of receipt of a copy of

this judgment.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS, JUDGE

RKM WP(C) NO. 26613 OF 2021

APPENDIX OF WP(C) 26613/2021

PETITIONER'S EXHIBITS :

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 22.07.2019 OF THE YEAR 13 -14 PASSED U/S. 25(1) OF THE KVAT ACT BY 2ND RESPONDENT DEMANDING BALANCE TAX WITH INTEREST RS. 52,14,065/-

Exhibit P2 TRUE COPY OF RECTIFIED ASSESSMENT ORDER DATED 28.11.2019 FOR THE YEAR 2013-14 PASSED U/S.66 OF THE KVAT ACT BY 2ND RESPONDENT DEMANDING BALANCE TAX WITH INTEREST RS. 13,61,096/-

Exhibit P3 TRUE COPY OF THE RR NOTICE ISSUED U/S. 7 OF THE RR ACT DATED 15.10.19 FOR THE YEAR 2013-14 BY 3RD RESPONDENT DEMANDING RS. 52, 14,065/- AND FURTHER INTEREST AND COLLECTION CHARGE @ 7.5%

Exhibit P4 TRUE COPY OF THE APPELLATE ORDER DATED 16.11.20 PASSED BY 1ST RESPONDENT WITHOUT DECIDING NON - RECEIPT OF TDS CREDIT SUPPORTED WITH FORM 20F CERTIFICATES ISSUED BY THE SOUTHERN RAILWAY, AWARDER.

Exhibit P5 TRUE COPY OF RECTIFICATION APPLICATION DATED 06.08.21 FILED U/S. 66 OF THE KVAT ACT BEFORE 1ST RESPONDENT TO CONSIDER AND PASS ORDERS AFRESH BY THE PETITIONER.