BharatTaxGST

Rasminath.U vs. The State Tax Officer

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WP(C)/26358/2018HC KeralaGSTCNR KLHC01057945201807 September 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU5 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 FRIDAY ,THE 07TH DAY OF SEPTEMBER 2018 / 16TH BHADRA, 1940 WP(C).No. 26358 of 2018 PETITIONER/S: RASMINATH.U KOLAKATH TRADERS, KALLELIBHAGAM, KARUNAGAPPILLY, KOLLAM DISTRICT. BY ADV. SRI. HARISANKAR V. MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, KARUNAGAPPILLY-690518. 2 THE COMMISSIONER OF STATE GST TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695002 OTHER PRESENT: GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT The petitioner, an assessee under the Kerala Value Added Tax Act/Central Sales Tax Act on the rolls of the 1st respondent, has sought the following reliefs:

“(i) To quash Ext.P9 order issued by the 1st respondent by the issue of a writ of certiorari or such other writ or order or direction. (ii) To direct the 1st respondent to permit the petitioner to revise the returns for 2011-12 to 2016-17 as prayed for in Exts.P4 & P4(a) by the issue of a writ of mandamus or such other writ or order or direction. (iii) To grant the petitoiner such other incidental reliefs including the costs of these proceedings."

2.

In the light of the judgment dated 13.08.2018 in WP(C)No.12478 of 2018, I dispose of this writ petition applying the same ratio. I also hold that the returns revised, if the company is found liable to pay any differential tax, then it will comply with Rule 22 of the KVAT Rules and pay not only the differential tax but also the interest and penal interest contemplated under the Statute. No order on costs. DAMA SESHADRI NAIDU JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 C COPY OF LEDGER OF THE PETITIONER FOR THE YEAR 2014-15 EXHIBIT P1 D COPY OF LEDGER OF THE PETITIONER FOR THE YEAR 2015-16 EXHIBIT P1 E COPY OF LEDGER OF THE PETITIONER FOR THE YEAR 2016-17 EXHIBIT P1 A COPY OF LEDGER OF THE PETITIONER FOR THE YEAR 2012-13 EXHIBIT P1 COPY OF LEDGER OF THE PETITIONER FOR THE YEAR 2011-12 EXHIBIT P1 B COPY OF LEDGER OF THE PETITIONER FOR THE YEAR 2013-14 EXHIBIT P2 A COPY OF RETURN FILED BY THE PETITIONER FOR THE YEAR 2012-13 DTD. 01.07.2013 EXHIBIT P2 B COPY OF RETURN FILED BY THE PETITIONER FOR THE YEAR 2013-14 DATED 09.02.105 EXHIBIT P2 E COPY OF RETURN FILED BY THE PETITIONER FOR THE YEAR 2016-17 DATED 12.06.2017 EXHIBIT P2 C COPY OF RETURN FILED BY THE PETITIONER FOR THE YEAR 2014-15 DATED 22.03.2016 EXHIBIT P2 COPY OF RETURN FILED BY THE PETITIONER FOR THE YEAR 2011-12 DATED 30.05.2012 EXHIBIT P2 D COPY OF RETURN FILED BY THE PETITIONER FOR THE YEAR 2015-16 20.07.2016 EXHIBIT P3 D COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 25.04.2017 EXHIBIT P3 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 28.03.2012 EXHIBIT P3 B COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 29.04.2015 EXHIBIT P3 A COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 08.07.2014 EXHIBIT P3 C COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 18.05.2016 EXHIBIT P3 E COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 12.1.22017 EXHIBIT P4 A COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 14.12.2017 EXHIBIT P4 B COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 08.05.2018 EXHIBIT P4 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 16.08.2016 EXHIBIT P5 A COPY CO NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 27.03.2018 EXHIBIT P5 B COPY CO NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 28.03.2018 EXHIBIT P5 COPY CO NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 22.03.2018 EXHIBIT P6 A COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 04.01.2017 EXHIBIT P6 B COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 05.05.2018 EXHIBIT P6 C COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 25.08.2017 EXHIBIT P6 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 03.01.2017 EXHIBIT P7 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 22.03.2018 EXHIBIT P8 A COPY OF REPLY FILED BY THE PETITIONER FOR THE YEAR 2012- 13 DATED 02.04.2018 EXHIBIT P8 B COPY OF REPLY FILED BY THE PETITIONER FOR THE YEAR 2013- 14 DATED 07.04.2018 EXHIBIT P8 C COPY OF REPLY FILED BY THE PETITIONER FOR THE YEAR 2014- 15 DATED 02.04.2018 EXHIBIT P8 D COPY OF REPLY FILED BY THE PETITIONER FOR THE YEAR 2015- 16 DATED 02.04.2018 EXHIBIT P8 COPY OF REPLY FILED BY THE PETITIONER FOR THE YEAR 2011- 12 DATED 16.04.2018 EXHIBIT P8 E COPY OF REPLY FILED BY THE PETITIONER FOR THE YEAR 2017- 16 DATED 02.04.2018 EXHIBIT P9 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEARS 2011-12 TO 2016-17 DATED 22.06.2018 EXHIBIT P10 COPY OF CIRCULAR NO. 14/17 ISSUED BY THE 2ND RESPONDENT DATED 21.04.2018 EXHIBIT P11 COPY OF JUDGMENT IN WA NO. 208/2018 OF THIS HON'BLE COURT DATED 06.06.2018

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.