{"id":178576,"date":"2009-05-26T00:00:00","date_gmt":"2009-05-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sri-sunil-bawa-vs-the-commercial-tax-officer-aa-on-26-may-2009"},"modified":"2015-05-05T03:06:20","modified_gmt":"2015-05-04T21:36:20","slug":"sri-sunil-bawa-vs-the-commercial-tax-officer-aa-on-26-may-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sri-sunil-bawa-vs-the-commercial-tax-officer-aa-on-26-may-2009","title":{"rendered":"Sri Sunil Bawa vs The Commercial Tax Officer (Aa) on 26 May, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Sri Sunil Bawa vs The Commercial Tax Officer (Aa) on 26 May, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 10121 of 2009(I)\n\n\n1. SRI SUNIL BAWA, S\/O.M.M.SINGH BAWA,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE COMMERCIAL TAX OFFICER (AA),\n                       ...       Respondent\n\n2. THE STATE OF KERALA REPRESENTED BY\n\n                For Petitioner  :SRI.E.P.GOVINDAN\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :26\/05\/2009\n\n O R D E R\n                  P.R. RAMACHANDRA MENON, J.\n              ........................................................................\n                  W.P. (C) No. 10121 OF 2009\n              .........................................................................\n                        Dated this the 26th May, 2009\n\n\n                                  J U D G M E N T\n<\/pre>\n<p>     The petitioner has approached this Court challenging Ext.<\/p>\n<p>P1 revised assessment order passed by the first respondent in<\/p>\n<p>his individual capacity             despite the fact that the assessee is<\/p>\n<p>admittedly a firm              as evident from Ext.P2                               certificate of<\/p>\n<p>registration.   The learned counsel appearing for the petitioner<\/p>\n<p>submits that Section 25 of the KVAT Act, 2003 does not have<\/p>\n<p>any application as far as the present case is concerned.<\/p>\n<p>     2.    The     learned Government Pleader on behalf of the<\/p>\n<p>respondents submits that passing of Ext.P1 order showing the<\/p>\n<p>assessee in his individual capacity could only be a mistake,<\/p>\n<p>particularly, when the assessee is a firm, as evident from Ext. P2.<\/p>\n<p>     In the above circumstance, there is no need or necessity to<\/p>\n<p>go into the merits or such other aspects.                                     Accordingly, the<\/p>\n<p>impugned order is set aside. The first respondent is directed to<\/p>\n<p>W.P. (C) No. 10121 OF 2009<\/p>\n<p><span class=\"hidden_text\">                                2<\/span><\/p>\n<p>consider the matter afresh and pass appropriate orders in<\/p>\n<p>accordance with law, after giving an opportunity of hearing to the<\/p>\n<p>assessee.\n<\/p>\n<p>     The   Writ   Petition     is  disposed    of    as   above.<\/p>\n<p>                                P.R. RAMACHANDRA MENON,<br \/>\n                                         JUDGE.\n<\/p>\n<p>lk<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Sri Sunil Bawa vs The Commercial Tax Officer (Aa) on 26 May, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 10121 of 2009(I) 1. SRI SUNIL BAWA, S\/O.M.M.SINGH BAWA, &#8230; Petitioner Vs 1. THE COMMERCIAL TAX OFFICER (AA), &#8230; Respondent 2. THE STATE OF KERALA REPRESENTED BY For Petitioner :SRI.E.P.GOVINDAN [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-178576","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sri Sunil Bawa vs The Commercial Tax Officer (Aa) on 26 May, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/sri-sunil-bawa-vs-the-commercial-tax-officer-aa-on-26-may-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sri Sunil Bawa vs The Commercial Tax Officer (Aa) on 26 May, 2009 - Free Judgements of Supreme Court &amp; 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