The petitioner has approached this Court with the following prayers:
“i) to call for the records of the case leading to the issue of Exhibit P3 order passed u/s.67 of the Act and to quash the same by issue of a writ of certiorari or any other appropriate writ, order or direction;
ii) to issue a writ of mandamus or any other appropriate writ, order or direction, directing the respondents to refrain from recovering the amount levied as penalty as per Exhibit P3 order or any part thereof.
iii) to stay the operation of Exhibit P3 order and recovery of the demand pursuant thereto, pending disposal of the writ petition (civil) AND
iv) to grant such other and further reliefs as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case.”
2. The petitioner is a Public Limited Company and is engaged in the business of pile foundation for construction of W.P.(C)No.28858 OF 2014 2 high-rise buildings. The petitioner is aggrieved of Ext.P3 notice issued by the first respondent/Intelligence Officer under Section 67(1)(d)(i) of the KVAT Act imposing huge penalty upon the shoulders of the petitioner. Though the petitioner has preferred Ext.P4 representation for rectification of the mistakes on the part of the respondents, the same is still to be acted upon.
3. Heard the learned Government Pleader as well.
4. When the matter is taken up for consideration, the learned Sr. Counsel appearing for the petitioner submits that the only prayer pressed before this Court is for issuance of a direction to the first respondent/Intelligence officer to consider and finalise Ext.P4 representation/rectification application preferred by the petitioner, within a reasonable time.
5. Considering the limited nature of relief pressed before this Court, it is not necessary to adjudicate the matter on merits. Accordingly, the writ petition is disposed of, directing the first respondent/Intelligence Officer to consider and pass appropriate orders on Ext.P4, at the earliest, at any rate, within one month from the date of receipt of a copy of the judgment. The petitioner shall produce a copy of the judgment along with a copy W.P.(C)No.28858 OF 2014 3 of the writ petition before the first respondent/Intelligence Officer for further steps.
P.R.RAMACHANDRA MENON JUDGE lk