TMI Blog2020 (6) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... water charges, etc. has already been reckoned by the 1st respondent, while determining the issue of value added tax, as per the impugned Ext.P-5 assessment order. Such an aspect would certainly termed as wednesbury unreasonableness in the decision making process, which led to the impugned Ext.P-5 assessment order. Since that is the specific case of the petitioner, it is only to be held that the plea for rectification made by the petitioner as per Ext.P-6 would require serious re-consideration at the hands of the 1st respondent. In that view of the matter, it is ordered that the impugned Ext.P-7 order rejecting the plea for rectification made out as per Ext.P-6 application will stand set aside. This Court has not entered into the meri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the basis for assessment. A portion of input tax credit and the expenses were also disallowed for reasons not stated anywhere in the pre-assessment notice. Though Ext.P-6 application for rectification is filed before the 1st respondent, by Ext.p-7 order and the same is rejected. 2. It is in the light of these averments and contentions, the petitioner has filed the instant Writ Petition (Civil) with the following prayers: (i) To quash Exts. P5 P7 orders issued by the 1st respondent by the issue of a writ of certiorai or such other writ or order or direction. (ii) To grant the petitioner such other incidental reliefs including the costs of the these proceedings. 3. Heard Sri.Harisankar V.Menon, learned counsel appearing for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectrical and water charges for reckoning the value added tax, which according to the petitioner is totally beyond the taxation powers of the 1st respondent in making an assessment in the nature of Ext.P-5, while assessing under the provisions of the Kerala Value Added Tax, 2003. 4. The learned counsel appearing for the petitioner has taken this Court s attention to the aspects borne out in the appendix given on Ext.P-6, which is at internal page No.5 of Ext.P-5 (see page No.66 of the paper book) and Sri.Harisankar V.Menon, learned counsel appearing for the petitioner would meticulously pointed out before this Court that the tabular figures shown in Ext.P-6 (5) would clearly indicate that parametres like land tax, corpus fund, electrical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat is the specific case of the petitioner, it is only to be held that the plea for rectification made by the petitioner as per Ext.P-6 would require serious re-consideration at the hands of the 1st respondent. In that view of the matter, it is ordered that the impugned Ext.P-7 order rejecting the plea for rectification made out as per Ext.P-6 application will stand set aside. Consequently Ext.P-6 rectification application filed under Sec.66 of the Kerala Value Added Tax will stand remitted to the 1st respondent, for consideration and decision afresh, after hearing the petitioner. The petitioner may give any written submission with any additional materials to the 1st respondent, without any further delay, if he so chooses, at any rate, with ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
