IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 30TH JANUARY 2008 / 10TH MAGHA 1929 WP(C).No. 2100 of 2008(Y) ------------------------- PETITIONER: ------------ C.KARUPPAN @ MANI, S/O CHAMI, AGED 56 YEARS, CHEMBALANGAD HOUSE, ARIYUR P.O., VIA. MANNARKKAD, PALAKKAD DISTRICT. BY ADV. SRI.JACOB SEBASTIAN RESPONDENTS: ------------- 1. THE COMMERCIAL TAXEZ OFFICER (AUDIT ASSESSMENT), OFFICE OF THE ASST. COMMISSIONER, AUDIT ASSESSMENT, COMMERCIAL TAXES, PALAKKAD. 2. THE COMMERCIAL TAX OFFICER, MANNARKKAD. 3. THE COMMISSIONER FOR COMMERCIAL TAXES, OFFICE OF THE COMMISSIONER FOR COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------ W.P.(C) 2100 of 2008 ------------------------------------- Dated: January 30, 2008 JUDGMENT Petitioner had applied for registration under the KVAT Act and that application was made on 17.6.2005. However, registration was granted only on 6.10.2005. He claimed the benefit of input tax credit for the period prior to 6.10.2005 and that was declined in Ext.P3. Ext.P3 was confirmed in Ext.P5 also. However, petitioner claims that he is entitled to the said benefit for the period prior to 6.10.2005 and for this purpose he relies on Ext.P7. Ext.P7 is an announcement made by the respondents to the effect that those who are voluntarily registering prior to 31.12.2007 will be entitled to get retrospective benefit of certificate of registration. On this basis the petitioner contends that though the certificate was issued only on 6.10.2005, he should get the benefit retrospectively from 17.6.2005. 2. From the pleadings and the documents I notice that the petitioner has not applied for the benefit of Ext.P7 and, if that be so, WP(C) 2100/08 Page numbers the respondents at this stage cannot be faulted for the view they have taken in Ext.P3 or Ext.P5. 3. The Government Pleader also points out that it will be open to the petitioner to make a suitable application for claiming the benefit of Ext.P5. 4. In view of this I direct that if the petitioner makes an application for the benefit of Ext.P7 to the 1st respondent with all supporting documents, necessary orders in this behalf will be passed as expeditiously as possible. It is directed that if the petitioner makes an application to the 1st respondent as above within one week from today, orders shall be passed by the 1st respondent on the application within two weeks thereof. It is further directed that in the meantime further proceedings pursuant to Ext.P6 demand notice shall be kept in abeyance. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE mt/-