Noble Cashew Industries vs. The Asst. Commissioner
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNE AY,THE 05TH DAY OF SEPTEMBER 2018 / 14TH BHADRA, 1940 WP(C).No. 27390 of 2018 PETITIONER/S: M/S.NOBLE CASHEW INDUSTRIES DECENT JUNCTION, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER, JACOB C. LUKE BY ADV. HARISANKAR V. MENON RESPONDENT/S: 1 THE ASST. COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE, ASRAMOM, KOLLAM-9 2 THE COMMISSIONER OF STATE GST TAX TOWERS,KILLIPALAM,KARAMANA, THIRUVANANTHAPURAM 695002 OTHER PRESENT: GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-2- JUDGEMENT 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 the endorsement in Ext.P3 application 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 Ext.P2 return by the issue of a writ of mandamus or such other writ or order or direction.”
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 das
-3- APPENDIX PETITIONER'S/S' EXHIBITS: EXHIBIT P1 COPY OF INVOICE NO.30 ISSUED BY M/S.NATIONAL CASHEW FACTORY,KARUNAGAPPALLY EXHIBIT P2 COPY OF RETURN FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P3 COPY OF APPLICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P4 COPY OF CIRCULAR NO.8/18 ISSUED BY THE 2ND RESPONDENT EXHIBIT P5 COPY OF JUDGMENT IN WA NO.208/18 OF THIS HON'BLE COURT.
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.