A.M. ABDULLA v. THE STATE TAX OFFICER
Case at a glance
- Bench
- DINESH KUMAR SINGH
Outcome
Dismissed
1 Therefore, the writ petition is dismissed
Provisions considered
Judgment
Heard Mr Harisankar V Menon, learned Counsel for the petitioner and Ms Jasmin M M, learned Government Pleader for the respondents.
The petitioner has approached this Court under Article 227 of the Constitution of India impugning Ext.P5 order passed by the 2nd respondent dated 29.12.2022 whereby the Joint Commissioner of State Tax, exercising the revisional power under Section 56 of the Kerala Value Added Tax Act 2003, has cancelled the assessment orders dated 12.02.2015 and 14.09.2017 passed by the Commercial Tax Officer, Chavakkad and remitted the matter to the Assessing Authority to pass fresh assessment orders in accordance with the law for the year 2012-13 under the Central Sales Tax Act 1956. W.P.(C) No.3511/2024 -4-
Mr Harisankar V Menon, learned Counsel for the petitioner, submits that on remand, till date, fresh assessment order has not been passed.
This Court finds no grounds to interfere with the impugned order passed by the Joint Commissioner of State Tax. The matter has been remanded back to the Assessing Authority for passing fresh orders. The petitioner has approached this Court after a delay of more than a year.
Operative part
4.1 Therefore, the writ petition is dismissed. However, if the petitioner has any remedy against the said impugned order, he may resort to the statutory remedy as may be available to him. Sd/- DINESH KUMAR SINGH JUDGE W.P.(C) No.3511/2024 -5- APPENDIX OF WP(C) 3511/2024 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P2 (a) Exhibit P3 Exhibit P4 Exhibit P5 COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER, THRISSUR FOR THE YEAR 2012-13 DTD. 20-03-2018 COPY OF CONFIRMATION FROM TAX INFORMATION EXCHANGE SYSTEM (TINXSYS) AS EVIENCED BY THE C FORM NO. MH 13/803290 DTD. 18-11-2013 COPY OF CONFIRMATION FROM TAX INFORMATION EXCHANGE SYSTEM (TINXSYS) AS EVIENCED BY THE C FORM NO. MH 12A/746024 DTD. 18-04-2013 COPY OF ORDER ISSUED BY THE 3RD RESPONDENT DTD. 05-04-2021 COPY OF ORDER IN OT REV NO. 72/2022 OF THIS HON’BLE COURT DTD. 10-08-2022 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 29-12-2022
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: 1 Therefore, the writ petition is dismissed
Which statutory provisions did this judgment involve?
Constitution of India — art. 227; Kerala Value Added Tax Act, 2003 — s. 56; Central Sales Tax Act, 1956.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.