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2020 Supreme(Online)(KER) 22715
HIGH COURT OF KERALA
AMIT RAWAL, J
INDIRA DEVI A.V., – Appellant
Versus
THE COMMISSIONER, – Respondent
WP(C)/398/2020
SHRI.SIVANKUTTY S., SRI.S.SURESH BABU (CHERUNNIYOOR)
A petitioner may withdraw a writ petition while retaining the right to file a revision as prescribed by relevant tax laws.
Headnote:
Withdrawal - Writ Petition - KVAT Act Section List - The court permitted the withdrawal of the writ petition, allowing the petitioner to file a revision within a specified timeframe. Key legal provisions from the KVAT Act were referenced, emphasizing the procedural rights and timelines for assessments and appeals.
Fact of the Case:
The petitioner sought to withdraw a writ petition with the option to file a revision under the KVAT Act, which led to the court's deliberation on procedural liberties and assessments related to prior assessment orders.
Finding of the Court:
The court concluded that the petitioner could withdraw the writ petition while granting liberty to file a revision application within two weeks, thereby preserving the right to challenge the assessment.
Issues: Whether the petitioner could withdraw the writ petition while retaining the right to file a revision under the KVAT Act.
Ratio Decidendi: The court held that a withdrawal could be permitted where a party maintains the right to file a revision application, aligning with the legal framework governing assessment procedures under the KVAT Act.
Final Decision: Writ petition dismissed as withdrawn with liberty to file revision.
JUDGMENT
Counsel for the petitioner seeks permission to withdraw the writ petition with a liberty to file O.T.(Revision).
Accordingly, the writ petition is dismissed as withdrawn with a liberty to file O.T(Revision) within a period of two weeks from today. In view of the aforementioned liberty, the interim order is extended for two weeks. It is made clear that there shall be no extension order, in case the petitioner does not file the O.T revision within the time aforementioned.
Sd/-
AMIT RAWAL
APPENDIX PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 03/02/2014 UNDER SECTION 25(1) OF THE KVAT Act, 2003 FOR THE YEAR 2011-12.
EXHIBIT P2 A TRUE COPY OF THE REPLY DATED 13/02/2014 FILED BY THE PETITIONER.
EXHIBIT P3 A TRUE COPY OF THE ASSESSMENT ORDER DATED
22/04/2014 ISSUED BY THE 3RD RESPONDENT ASSESSING AUTHORITY FOR THE YEAR 2011-12.
EXHIBIT P4 A TRUE COPY OF THE APPEAL DATED
08/05/2014 FILED BY THE PETITIONER AGAINST EXHIBIT P3 ASSESSMENT ORDER FOR THE YEAR 2011-12.
EXHIBIT P5 A TRUE COPY OF THE APPELLATE ORDER DATED
01/07/2015 OF THE DEPUTY COMMISSIONER (APPEALS), THIRUVANANTHAPURAM FOR THE YEAR 2011-12 AGAINST P3 ASSESSMENT ORDER.
EXHIBIT P6 A TRUE COPY OF THE SHOW CAUSE NOTICE DATED 10/12/2015 UNDER SECTION 25(1) OF THE KVAT Act, 2003 FOR THE YEAR 2011-12 ISSUED BY THE ASSESSING AUTHORITY IN CONNECTION WITH MODIFICATION OF ASSESSMENT AS PER EXT. P5 APPELLATE ORDER.
EXHIBIT P7 A TRUE COPY OF THE REPLY DATED 08/01/2016 FILED BY THE PETITIONER TO EXHIBIT P6 NOTICE DATED 10/12/2015.
EXHIBIT P8 A TRUE COPY OF THE MODIFIED ASSESSMENT ORDER DATED 13/01/2016 ISSUED BY THE 4TH RESPONDENT ASSESSING AUTHORITY FOR THE YEAR 2011-12.
EXHIBIT P9 TRUE COPY OF JUDGMENT DATED 29/08/2016 IN WPC NO.12705/2016.
EXHIBIT P10 TRUE COPY OF SHOW CAUSE DATED 27/07/2017 FOR SUO-MOTU REVISION UNDER SECTION 56.
EXHIBIT P11 TRUE COPY OF REPLY DATED 11/08/2017 FILED BY THE PETITIONER TO EXT.P10 SHOW CAUSE.
EXHIBIT P12 TRUE COPY OF SUO-MOTU REVISION ORDER DATED 27/09/2017 UNDER SECTION 56 FOR THE YEAR 2011-12.
EXHIBIT P13 TRUE COPY OF REVISION APPLICATION DATED
13/12/2017 UNDER SECTION 59.
EXHIBIT P14 TRUE COPY OF REVISION ORDER DATED
06/11/2019 UNDER SECTION 59 FOR THE YEAR
2011-12.
