2021 (7) TMI 588 - HC - VAT and Sales Tax

Adjustment of tax collected by the Government of Kerala - petitioner states that though the representation/objections was submitted, the respondents have not passed any orders and the Writ Petition is also pending for several years - HELD THAT - This Court is of the considered opinion that the objections/representation received in this regard from the petitioner on 01.03.2014 is to be considered with reference to the provisions of law and based on the principles laid down by the Hon'ble Apex court of India. In order to establish the case, the petitioner has to enclose copies of the representation/objections and the judgments of the Hon'ble Supreme Court in the subject, enabling the authorities to consider the objections already filed. The 1st respondent/the Deputy Commercial Tax Officer-III, Thoothukudi is directed to consider the objections/representation submitted by the writ petitioner on 01.03.2004 and pass orders by affording opportunity to the writ petitioner and a personal hearing, if any such request is made, and dispose of the same, within a period of twelve weeks from the date of receipt of a copy of this order - Petition disposed off.

Summary

Issues Involved:
1. Delay in passing orders on objections filed by the petitioner.
2. Direction to consider objections based on law and Supreme Court judgments.

Analysis:
1. The petitioner sought relief in a Writ Petition to direct the 1st respondent to take action after considering objections filed on 01.03.2014. The petitioner's counsel highlighted that despite the objections, no orders were passed, leading to a pending Writ Petition for several years.

2. The Court acknowledged the importance of considering objections in accordance with the law and principles set by the Hon'ble Apex Court of India. It directed the 1st respondent to review the objections submitted by the petitioner, provide an opportunity for a personal hearing if requested, and dispose of the matter within twelve weeks from the date of the order. The petitioner was instructed to submit copies of objections, relevant documents, and judgments to assist in the review process.

3. The judgment concluded by disposing of the Writ Petition without imposing any costs. It further closed the connected Miscellaneous Petitions, bringing the legal proceedings to a conclusion based on the directions provided for considering the objections and passing necessary orders within the specified timeframe.