Periyar Club vs State Tax Officer
2022 Latest Caselaw 2957 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
          THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
    WEDNESDAY, THE 16TH DAY OF MARCH 2022 / 25TH PHALGUNA, 1943
                        WP(C) NO. 8689 OF 2022
PETITIONER:

          M/S.PERIYAR CLUB
          DESOM P.O., ALWAYE, ERNAKULAM - 683 102, REPRESENTED BY
          ITS SECRETARY, JOSE JOHNY.

          BY ADVS.
          HARISANKAR V. MENON
          MEERA V.MENON


RESPONDENTS:

    1     STATE TAX OFFICER
          STATE GOODS AND SERVICES TAX DEPARTMENT, ALUVA,
          ERNAKULAM - 683 101.

    2     DEPUTY TAHSILDAR
          ALUVA TALUK, FIRST FLOOR, MINI CIVIL STATION, CIVIL
          STATION ROAD, PERIYAR NAGAR, ALUVA, ERNAKULAM - 683
          101.

    3     COMMISSIONER OF COMMERCIAL TAXES
          THIRUVANANTHAPURAM - 695 002.

    4     STATE OF KERALA
          REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
          GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

          BY ADV.SMT.M.M.JASMINE - GP


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
16.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 8689 OF 2022
                                        2


                 BECHU KURIAN THOMAS, J.
               ===========================
                   W.P.(C) No.8689 of 2022
               ============================
                   Dated this the 16th day of March, 2022


                                JUDGMENT

Petitioner alleges to be a members club, against whom an

order of assessment for the year 2016-17 under the Kerala General

Sales Tax Act, 1963, was issued as evidenced by Ext.P1. According

to the learned counsel for the petitioner, on noticing certain errors

apparent on the face of the record, an application for rectification

was filed as Ext.P3. The application was filed on coming to know

about the revenue recovery proceedings initiated against the

petitioner. According to the learned counsel, if the revenue recovery

proceedings are effected before disposal of the rectification petition,

they will be put to serious prejudice. The learned counsel relies

upon the decision in State of West Bengal Vs. Calcutta Club Ltd.

[(2019) 70 GSTR 209] and submitted that the assessment order is

clearly erroneous as being contrary to the said decision. WP(C) NO. 8689 OF 2022

2. The learned Senior Government Pleader seriously opposes

the contention on merits.

3. However, in view of the application for rectification

pending consideration, I am of the view that interest of justice

demands that the same be disposed of in a time bound manner.

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

respondent to consider and dispose of Ext.P3 application for

rectification as expeditiously as possible, at any rate, within a period

of three months from the date of receipt of a copy of this judgment.

Having regard to the circumstances, there will be a further direction

to the respondents to keep in abeyance, all coercive proceedings

pursuant to Ext.P2, pending disposal of the said rectification petition.

The writ petition is disposed of.

Sd/-

BECHU KURIAN THOMAS JUDGE ssa/ WP(C) NO. 8689 OF 2022

APPENDIX OF WP(C) 8689/2022

PETITIONERS' EXHIBITS

Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2016-17.

Exhibit P2 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT.

Exhibit P3 COPY OF APPLICATION FOR RECTIFICATION IS SUBMITTED BEFORE THE 1ST RESPONDENT.