Rahumath S vs Assistant Commissioner
2022 Latest Caselaw 1607 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
   TUESDAY, THE 15TH DAY OF FEBRUARY 2022 / 26TH MAGHA, 1943
                       WP(C) NO. 4882 OF 2022
PETITIONER:

          RAHUMATH S, AGED 53 YEARS
          A R CHAINS, PALLISSERICAL P O,
          SASTHAMCOTTA, KOLLAM, KERALA-690 521.
          BY ADVS.
          ANIL D. NAIR
          TELMA RAJU
          EDATHARA VINEETA KRISHNAN
          ARAVIND SREEKUMAR


RESPONDENTS:

    1     ASSISTANT COMMISSIONER,
          STATE GOODS AND SERVICE TAX DEPARTMENT,
          KARUNAGAPPALLY, KOLLAM, KERALA-690 518.
    2     DEPUTY TAHSILDAR
          KUNNATHUR THALUK, SASTHAMCOTTA TEMPLE ROAD,
          SASTHAMCOTTA, KOLLAM, KERALA-690 521.
    3     THE VILLAGE OFFICER
          VILLAGE OFFICE, SASTHAMCOTTA,
          KOLLAM, KERALA-690521.



          ADV.M.M. JASMINE- GP



THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
15.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 4882 OF 2022
                                               2



                     BECHU KURIAN THOMAS, J
                   ..............................................
                       W.P.(C) No.4882 of 2022
                      .....................................
               Dated this the 15 th day of February, 2022

                                     JUDGMENT

Aggrieved by an order of assessment dated

27.01.2021 issued under Section 25(1) of the Kerala

Value Added Tax Act, 2003 for the assessment year

2016-2017, petitioner has preferred Ext.P2

rectification application before the 1 st respondent.

2. The grievance of the petitioner is that, though the

rectification application has been pending

consideration for almost one year, the respondents

have now initiated recovery proceedings against the

petitioner by Ext.P3.

3. Having regard to the contentions raised by

Smt.Telma Raju, the learned counsel for the

petitioner as well as Smt.M.M.Jasmine, the learned

Senior Government Pleader; I am of the view that WP(C) NO. 4882 OF 2022

this writ petition itself can be disposed of directing

an expeditious consideration of the rectification

application.

4. Accordingly, there will be a direction to the 1 st

respondent to consider and pass appropriate orders

on Ext.P2 rectification application, as expeditiously

as possible, at any rate, within a period of two

months from the date of receipt of a copy of this

judgment.

5. Till then, all coercive proceedings initiated against

the petitioner, pursuant to Ext.P3; shall be kept in

abeyance.

The writ petition is disposed of.

Sd/-

BECHU KURIAN THOMAS, JUDGE AMV/16/02//2022 WP(C) NO. 4882 OF 2022

APPENDIX OF WP(C) 4882/2022

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.01.2021 FOR THE YEAR 2016-17 PASSED BY THE 1ST RESPONDENT.

Exhibit P2 TRUE COPY OF THE RECTIFICATION APPLICATION DATED 01.03.2021 FILED BEFORE THE 1ST RESPONDENT.

Exhibit P3 TRUE COPY OF THE NOTICE FOR RECOVERY DATED 02.02.2022 ISSUED BY THE 2ND RESPONDENT.

RESPONDENTS EXHIBITS : NIL

TRUE COPY