IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:

THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR THURSDAY, THE 11TH DAY OF JANUARY 2018 / 21 ST POUSHA, 1939 WP(C).No. 1053 of 2018 PETITIONER(S)

M/S. THE DEVCOLAM DISTILLERIES LTD., PARAKKAMUGAL, KUSUMAGIRI P.O., KAKKANAD, ERNAKULAM-682030, REPRESENTED BY ITS FINANCE IN CHARGE MR. RANJITH JAYAPRAKASH.

BY ADV.SMT.K.LATHA RESPONDENT(S):

1. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY TO THE GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001.

2. THE ASSISTANT COMMISSIONER VAT SPECIAL CIRCLE (PRODUCE), DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERY,KOCHI-682002.

3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682034.

4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KAKKANAD,ERNAKULAM-682030. BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-01-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT-P1 TRUE COPY OF THE KVAT ASSESSMENT ORDER FOR THE YEAR 2011-12 DATED 24/11/2017 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT-P1(A) TRUE COPY OF THE CST ASSESSMENT ORDER FOR THE YEAR 2011-12 DATED 24/11/2017 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBT-P1(B) TRUE COPY OF THE KVAT ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 16/12/2017 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT-P2 TRUE COPY OF THE RECTIFICATION APPLICATION UNDER SECTION 66 OF THE KVAT ACT DATED 26/12/2017 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAIST EXHIBIT-P1 ASSESSMENT ORDER FOR THE YEAR 2011-12 KVAT EXHIBIT-P2(A) TRUE COPY OF THE RECTIFICATION APPLICATION UNDER SECTION 66 OF THE KVAT ACT DATED 26/12/2017 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAIST EXHIBIT-P1(A)` ASSESSMENT ORDER FOR THE YEAR 2011-12 KVAT EXHIBIT-P2(B) TRUE COPY OF THE RECTIFICATION APPLICATION UNDER SECTION 66 OF THE KVAT ACT DATED 26/12/2017 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAIST EXHIBIT-P1(B)` ASSESSMENT ORDER FOR THE YEAR 2011-12 KVAT EXHIBIT-P3 TRUE COPY OF THE DEMAND NOTICES ISSUED BY THE

2ND RESPONDENT TO THE PETITIONER FOR THE YEAR

2011-12 KVAT DATED 24/11/2017 EXHIBIT-P3(A) TRUE COPY OF THE DEMAND NOTICES ISSUED BY THE

2ND RESPONDENT TO THE PETITIONER FOR THE YEAR

2011-12 CST DATED 24/11/2017 EXHIBIT-P3(B) TRUE COPY OF THE DEMAND NOTICES ISSUED BY THE

2ND RESPONDENT TO THE PETITIONER BEFORE THE YEAR 2012-13 KVAT DATED 16/12/2017 ( TRUE COPY ) PS TO JUDGE.

Kvs/-

P.B.SURESH KUMAR, J.

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Dated this the 11^th day of January, 2018

J U D G M E N T

Ext.P2 series applications preferred by the petitioner for rectification of Ext.P1 series orders of assessments invoking Section 66 of the Kerala Value Added Tax Act. The grievance of the petitioner in the writ petition concerns the delay on the part of the second respondent in passing orders on Ext.P2 series applications.

2. Heard the learned counsel for the petitioner as also the learned Government Pleader.

Having regard to the facts and circumstances of the case, the writ petition is disposed of directing the second respondent to pass orders on Ext.P2 series applications, within two weeks from the date of receipt of a copy of this judgment. Needless to say that till orders are passed as directed above, further proceedings pursuant to Ext.P1 series orders of assessments shall be deferred.

Sd/-

P.B.SURESH KUMAR, JUDGE.

Kvs/-

( true copy )