Kerala High Court
M/S. Amma Woods Private Ltd vs The Deputy Commissioner on 26 July, 2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.S.DIAS
WEDNESDAY, THE 26TH DAY OF JULY 2023 / 4TH SRAVANA, 1945
WP(C) NO. 23214 OF 2023
PETITIONER:
M/S. AMMA WOODS PRIVATE LTD.,
KOTTUNGAL SHOPPING COMPLEX, XII/238C, KODAMUR, THRISSUR
REPRESENTED BY ITS MANAGING DIRECTOR, MRIDHUL
SREEDHAR , AGED 28 YEARS, S/O SALEESH K.S., PIN -
680574
BY ADV SANTHOSH P.ABRAHAM
RESPONDENTS:
1 THE DEPUTY COMMISSIONER,
[FORMERLY ASST. COMMISSIONER (ASSMT], STATE GOODS &
SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, STATE GST
COMPLEX, THRISSUR, PIN - 680004
2 THE STATE TAX OFFICER
STATE TAX PAYER SERVICE CIRCLE (NATTIKA) KERALA STATE
GOODS & SERVICE TAX DEPARTMENT STATE GST COMPLEX,
THRISSUR, PIN - 680004
3 THE JOINT COMMISSIONER OF STATE TAX
(FORMERLY DEPUTY COMMISSIONER) TAX PAYER SERVICE KERALA
STATE GOODS & SERVICE TAR DEPARTMENT STATE GST COMPLEX,
THISSUR, PIN - 680004
4 THE COMMISSIONER OF STATE TAX
KERALA STATE GOODS & SERVICE TAX DEPARTMENT TAX TOWER,
KARANANA, THIRUVANANTHAPURAM, PIN - 695001
OTHER PRESENT:
SR GP SMT THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
26.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 23214 OF 2023
2
Dated this the 26th day of July, 2023
JUDGMENT
The writ petition is filed to direct the second
respondent to consider and dispose of Ext.P4 request
submitted by the petitioner for revision of its annual
return.
2. The petitioner's case is that, it is a private
limited company and is an assessee under the KVAT
Act. The petitioner has submitted its annual return in
the year 2014-15. Immediately, after filing the return,
the petitioner has noticed certain mistakes in the said
return. Hence, the petitioner has submitted Ext.P4
request before the second respondent to revise the
return. Although Ext.P4 is submitted on 29.6.2015, the
same has not been considered. Hence, the writ petition.
3. Heard; Sri.Santhosh P.Abraham, the learned
WP(C) NO. 23214 OF 2023
counsel appearing for the petitioner and Smt. Thushara
James, the learned Senior Government Pleader
appearing for the respondents.
4. Having considered the pleadings and materials
on record, and taking note of the fact that Ext.P4
request is pending consideration before the second
respondent since 29.6.2015, I deem it appropriate to
direct the second respondent to consider and dispose of
the same, immediately.
Resultantly, I order the writ petition as follows:-
(i) The second respondent is directed to consider
and dispose of Ext.P4 request, in accordance with law
and as expeditiously as possible, at any rate, within a
period of three months from the date of receipt of a
certified copy of the judgment, after affording the
petitioner an opportunity of being heard.
(ii) Needless to mention, this Court has not
WP(C) NO. 23214 OF 2023
expressed anything on the merits of Ext.P4 request.
Sd/-
C.S.DIAS, JUDGE
rmm26/7/2023
WP(C) NO. 23214 OF 2023
APPENDIX OF WP(C) 23214/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ANNUAL RETURN FOR THE
YEAR 2014-15 DATED 29-6-2015
Exhibit P2 TRUE COPY OF THE E-MAIL DATED 15-06-2015
SEND BY THE PETITIONER
Exhibit P3 TRUE COPY OF THE FORM 21CC APPLICATION
DATED 29-06-2015
Exhibit P4 TRUE COPY OF THE REQUEST DATED 29-06-
2015 SUBMITTED BY THE PETITIONER
Exhibit P5 TRUE COPY OF THE LETTERS OF THE AUDITOR
DATED 29-01-2016 ADDRESSED TO THE 1ST
RESPONDENT
Exhibit P6 TRUE COPY OF THE REQUEST DATED 29-01-
2016 FILED BY THE PETITIONER BEFORE THE
3RD RESPONDENT
Exhibit P7 TRUE COPY OF THE ORDER
NO.32080672978/2014-15 DATED 15-11-2017
Exhibit P8 TRUE COPY OF THE ORDER
NO.32080672978/2014-15 DATED 25-09-2021
Exhibit P9 TRUE COPY OF THE REMINDER REQUEST DATED
7- 10-2021 SUBMITTED BY THE PETITIONER
