BharatTaxGST

Bpl Telecom Private Limited vs. State Of Kerala

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WP(C)/25857/2018HC KeralaGSTCNR KLHC01057444201804 October 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU16 pages
For Respondent: GP. DR. THUSHARA JAMES

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 04TH DAY OF OCTOBER 2018 / 12TH ASWINA, 1940 WP(C).No. 25834 of 2018 PETITIONER/S: BPL TELECOM PRIVATE LIMTIED SYSTEM HOUSE,CHANDRA NAGAR.P.O,PALAKKAD- 678007,REPRESENTED BY ITS COMPANY SECRETARY- MR.D.KRISHNAN. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.P.GOPINATH SRI.RAJA KANNAN RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM-695001. 2 THE ASSISTANT COMMISSIONERASSESSMENT SPECIAL CIRCLE,COMMERCIAL TAXES(NOW KERALA GST DEPARTMENT),PALAKKAD-678001. 3 THE DEPUTY COMMISSIONERAPPEALS COMMERCIAL TAXES(NOW KERALA GST DEPARTMENT),PALAKKAD-678001. 4 THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES,(NOW KERALA GST -2- W.P.(C). No. 25834 of 2018 & con. cases DEPARTMENT),PALAKKAD-678001. OTHER PRESENT: GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2018, ALONG WITH WP(C).25857/2018, WP(C).25856/2018, WP(C).25855/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3- W.P.(C). No. 25834 of 2018 & con. cases IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 04TH DAY OF OCTOBER 2018 / 12TH ASWINA, 1940 WP(C).No. 25855 of 2018 PETITIONER/S: BPL TELECOM PRIVATE LIMITED SYSTEM HOUSE, CHANDRA NAGAR.P.O., PALAKKAD -678007, REPRESENTED BY ITS COMPANY SECRETARY-MR.D.KRISHNAN. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.P.GOPINATH SRI.RAJA KANNAN RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE ASSISTANT COMMISSIONERASSESSMENT SPECIAL CIRCLE, COMMERCIAL TAXES(NOW KERALA GST DEPARTMENT), PALAKKAD-678001. -4- W.P.(C). No. 25834 of 2018 & con. cases 3 THE DEPUTY COMMISSIONERAPPEALS COMMERCIAL TAXES (NOW KERALA GST DEPARTMENT), PALAKKAD-678001. 4 THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES (NOW KERALA GST DEPARTMENT), PALAKKAD-678001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2018, ALONG WITH WP(C).25857/2018, WP(C).25856/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- W.P.(C). No. 25834 of 2018 & con. cases IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 04TH DAY OF OCTOBER 2018 / 12TH ASWINA, 1940 WP(C).No. 25856 of 2018 PETITIONER/S: BPL TELECOM PRIVATE LIMITED SYSTEM HOUSE, CHANDRA NAGAR PO, PALAKKAD-678 007,REPRESENTED BY ITS COMPANY SECRETARY MR.D.KRISHNAN. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.P.GOPINATH SRI.RAJA KANNAN RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE ASSISTANT COMMISSIONER ASSESSMENT SPECIAL CIRCLE, COMMERCIAL TAXES (NOW KERALA GST DEPARTMENT)PALAKKAD-678 001. 3 THE DEPUTY COMMISSIONER APPEALS -6- W.P.(C). No. 25834 of 2018 & con. cases COMMERCIAL TAXES, (NOW KERALA GST DEPARTMENT)PALAKKAD-678 001. 4 THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES (NOW KERALA GST DEPARTMENT)PALAKKAD-678 001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2018, ALONG WITH WP(C).25857/2018, WP(C).25855/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7- W.P.(C). No. 25834 of 2018 & con. cases IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 04TH DAY OF OCTOBER 2018 / 12TH ASWINA, 1940 WP(C).No. 25857 of 2018 PETITIONER/S: BPL TELECOM PRIVATE LIMITED SYSTEM HOUSE, CHANDRA NAGAR.P.O.,PALAKKAD- 678 007,REPRESENTED BY ITS COMPANY SECRETARY- MR.D.KRISHNAN BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.P.GOPINATH SRI.RAJA KANNAN RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM- 695 001 2 THE ASSISTANT COMMISSIONERASSESSMENT SPECIAL CIRCLE, COMMERCIAL TAXES (NOW KERALA GST DEPARTMENT), PALAKKAD- 678 001 3 THE DEPUTY COMMISSIONERAPPEALS -8- W.P.(C). No. 25834 of 2018 & con. cases COMMERCIAL TAXES (NOW KERALA GST DEPARTMENT),PALAKKAD- 678 001 4 THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES (NOW KERALA GST DEPARTMENT),PALAKKAD- 678 001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2018, ALONG WITH WP(C).25856/2018, WP(C).25855/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- W.P.(C). No. 25834 of 2018 & con. cases

JUDGMENT The petitioner's counsel reports that the petitioner has already filed statutory appeals , in which it has also filed stay petitions.

2.

Initially, the petitioner filed these writ petitions asserting that though the limitation for filing a statutory appeal still remains, the authorities had been taking the coercive steps. In that context, this Court granted stay.

3.

As the writ petition reveals, the limitation lasted till 7.09.2018, and now the petitioner has also filed its appeals. Under these circumstances, these writ petitions will not survive. They ought to be closed. To have an interim protection, it is open for the petitioner to approach the appellate forum and press its claim in the pending stay petitions. With these observations, I close the writ petitions. DAMA SESHADRI NAIDU JUDGE das

-10- WP(C).No. 25857 of 2018 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE ORDER OF ASSESSMENT DATED 14.7.2009 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2008- 09 UNDER THE KVAT ACT. EXHIBIT P2 THEOF THE JUDGMENT DATED 25.9.2009 PASSED BY THIS HON'BLE COURT IN WPC NO 27066/2009 EXHIBIT P3 THEOF THE COVERING LETTER DATED 15.10.2009 ALONG WITH ACKNOWLEDGMENT COPY OF THE DELIVERY BOOK EXHIBIT P4 THEOF THE ORDER OF ASSESSMENT DATED 25.3.2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2008- 09 EXHIBIT P5 THEOF THE JUDGMENT DATED 6.7.2017 ISSUED BY THIS HON'BLE COURT IN WPC NO 22351/2017 EXHIBIT P6 THEOF THE ORDER DATED 21.5.2018 ISSUED BY THE 3RD RESPONDENT FOR THE YEARS 2005-06 TO 2008-09 ALONG WITH THE POSTAL COVER ACKNOWLEDGMENT THE RECEIPT OF EXT.P6 EXHIBIT P7 THEOF THE ORDER DATED 28.5.2018 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2008-09 EXHIBIT P8 THEOF THE JUDGMENT DATED 14.3.2012 PASSED BY THE HON'BLE HIGH COURT OF BOMBAY, IN UTI MUTIAL FUND

-11- VS. ITO, REPORTED IN (2012) 345 ITR 71 (BOM)

-12- WP(C).No. 25856 of 2018 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 : THEOF THE ORDER OF ASSESSMENT DATED 14-7-2009 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2006- 07 UNDER THE KVAT ACT. EXHIBIT P2 : THEOF THE JUDGMENT DATED 25-9-2009 PASSED BY THIS HON'BLE COURT IN WPC.NO.27-66/2009 EXHIBIT P3 : THEOF THE COVERING LETTER DATED 15-10-2009 ALONG WITH ACKNOWLEDGED COPY OF THE DELIVERY BOOK. EXHIBIT P4 : THEOF THE ORDER OF ASSESSMENT DATED 25-3-2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2006-

07.

EXHIBIT P5 : THEOF THE JUDGMENT DATED 6- 7-2017 PASSED BY THIS HON'BLE COURT IN WPC.NO.22349/2017. EXHIBIT P6 : THEOF THE ORDER DATED 21-5- 2018 ISSUED BY THE 3RD RESPONDENT FOR THE YEARS 2005-06 TO 2008-09 ALONG WITH POSTAL COVER ACKNOWLEDGING THE RECEIPT OF EXT P6 ORDER. EXHIBIT P7 : THEOF THE ORDER DATED 28-5- 2018 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2006-07. EXHIBIT P8 : THEOF THE JUDGMENT DATED 14-3-2012 PASSED BY THE HON'BLE HIGH

-13- COURT OF BOMBAY,IN UTI MUTUAL FUND VS. ITO, REPORTED IN [2012] 345 ITR 71 (BOM)

-14- WP(C).No. 25855 of 2018 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE ORDER OF ASSESSMENT DATED 14/07/2009 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2005- 06 UNDER THE KVAT ACT. EXHIBIT P2 THEOF THE JUDGMENT DATED 25/09/2009 PASSED BY THIS HON'BLE COURT IN W.P.(C).NO.27066/2009. EXHIBIT P3 THEOF THE COVERING LETTER DATED 15/10/2009 ALONG WITH ACKNOWLEDGED COPY OF THE DELIVERY BOOK. EXHIBIT P4 THEOF THE ORDER OF ASSESSMETN DATED 25/03/2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2005-

06.

EXHIBIT P5 THEOF THE JUDGMENT DATED 06/07/2017 PASSED BY THIS HON'BLE COURT IN W.P.(C).NO.22348/2017. EXHIBIT P7 THEOF THE ORDER DATED 28/05/2018 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2005-06. EXHIBIT P8 THEOF THE JUDGMENT DATED 14/03/2012 PASSED BY THE HON'BLE COURT -15- WP(C).No. 25834 of 2018 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE ORDER OF ASSESSMENT ORDER 14.07.2009 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2007- 08 UNDER THE KVAT ACT. EXHIBIT P2 THEOF THE JUDGMENT DATED 25.09.2009 PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.27066/2009 EXHIBIT P3 THEOF THE COVERING LETTER DATED 15.10.2009 ALONG WITH ACKNOWLEDGED COPY OF THE DELIVARY BOOK EXHIBIT P4 THEOF THE ORDER OF ASSESSMENT DATED 25.03.2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2007- 08 EXHIBIT P5 THEOF THE JUDGMENT DATED 06.07.2017 PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.22350/2017 EXHIBIT P6 THEOF THE ORDER DATED 21.05.2018 ISSUED BY THE 3RD RESPONDENT FOR THE YEARS 2005-06 TO 2008-09 ALONG WITH THE POSTAL COVER ACKNOWLEDGING THE RECEIPT OF EXT.P6 ORDER EXHIBIT P7 THEOF THE ORDER DATED 28.05.2018 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2007-08 EXHIBIT P8 THEOF THE JUDGMENT DATED 14.03.2012 PASSED BY THE HON'BLE HIGH COURT OF BOMBAY,IN UTI MUTUAL FUND

-16- VS.ITO,REPORTED IN (2012)3459 ITR 71 (BOM).

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.