Parions Roller Flour Mills Private Limited vs. The Intelligence Officer
Held
The High Court held that the sale of petroleum products in the open market is taxable and the notices were not without jurisdiction. It stated that disputed questions of fact regarding the alleged diversion could not be decided in a writ petition and directed the petitioners to present their case before the respondent.
Facts
Petitioners, flour mills, purchased bulk HSD for self-consumption but were alleged to have diverted a portion to the open market without paying tax. The Intelligence Officer issued notices under Section 45A of the Kerala General Sales Tax Act, 1963, which the petitioners challenged as being without jurisdiction.
Key Issues
Whether notices issued under Section 45A of the KGST Act for alleged diversion of HSD were without jurisdiction or bad in law without prior determination of taxability, and whether disputed facts could be adjudicated in a writ petition.
Sections Cited
Section 45A of the Kerala General Sales Tax Act, 1963
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 27TH DAY OF MARCH 2024 / 7TH CHAITHRA, 1946 WP(C) NO. 10761 OF 2024 PETITIONER: PARIONS ROLLER FLOUR MILLS PRIVATE LIMITED, 6/1183, KUNHIPARI BUILDING, CHEROOTTY ROAD, KOZHIKODE REPRESENTED BY ITS DIRECTOR N K KHALID, PIN - 673032 BY ADVS. ASWIN GOPAKUMAR ANWIN GOPAKUMAR ADITYA VENUGOPALAN MAHESH CHANDRAN SARANYA BABU ANGITA T. MENON SHALLET K. SAM RESPONDENT: THE INTELLIGENCE OFFICER, INTELLIGENCE UNIT, STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, PERUMBAVOOR, PIN - 683542 SMT. RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.03.2024, ALONG WITH WP(C).10788/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NOs. 10761 & 10788 OF 2024 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 27TH DAY OF MARCH 2024 / 7TH CHAITHRA, 1946 WP(C) NO. 10788 OF 2024 PETITIONER: PARISONS FOODS PRIVATE LIMITED, 6/1183, KUNHIPARI BUILDING, CHEROOTTY ROAD, KOZHIKODE REPRESENTED BY ITS DIRECTOR N K KHALID., PIN - 673002 BY ADVS. ANWIN GOPAKU
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