Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 11TH DAY OF JANUARY 2024 / 21ST POUSHA, 1945 WP(C) NO. 8545 OF 2023 PETITIONER/S:
AJMAL P.M., AGED 48 YEARS S/O. P.K MUHAMMED, PARANANI HOUSE, ERATTUPETTA P.O., KOTTAYAM, PIN - 686121 BY ADVS.
MAITREYI SACHIDANANDA HEGDE ANJALI ANIL A.
RESPONDENT/S:
1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY DEPARTMENT OF FINANCE, SECRETARIAT, STATUTE JN, THIRUVANANTHAPURAM, PIN - 695001 2 COMMISSIONER, KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM, PIN - 695002 3 ASSISTANT COMMISSIONER (APPEALS) , STATE GST DEPARTMENT, KOZHIKODE, PIN - 673001 4 COMMERCIAL TAX OFFICER, OFFICE OF THE COMMERCIAL TAX OFFICER, SECOND CIRCLE, SALES TAX COMPLEX, 4TH FLOOR, SALES TAX OFFICE RD, NADAKKAVE, KOZHIKODE, PIN - 673006 5 DEPUTY TAHSILDAR , MEENACHIL TALUK, ERATTUPETTA P.O., KOTTAYAM, PIN - 686121 OTHER PRESENT:
JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.8545 of 2023 2 JUDGMENT Dated this the 11th day of January, 2024 The present writ petition has been filed impugning the demand notice in Ext.P14 for an amount of Rs.4,72,608/-.
The primary ground which has been taken in the writ petition is that the assessment order dated 19.03.2020 in pursuance to which Ext.P14 demand notice was set aside by the Appellate authority vide order dated 28.11.2018 and no fresh order on demand was passed.
2.
Ms.Jasmin M.M, learned Government Pleader has produced the order dated 13.11.2020 of fresh assessment order and demand.
3.
Learned counsel for the petitioner has submitted that the said order has never been served on the petitioner.
This Court would not like to go into the disputed question of fact that whether the order was served or not.
4.
Be that as it may, the fresh assessment order has been passed on remand and Ext.P14 notice has been issued in pursuance to the said remand order. Learned counsel for the petitioner submits that at the time of filing the appeal against the first order dated 19.03.2020, the petitioner had
WP(C) No.8545 of 2023 3 remitted 20% of the assessed tax which was not reflected in the fresh assessment order. She further submits that the petitioner may be given liberty to challenge the said assessment order by filing an appeal.
Considering the aforesaid prayer, the present writ petition is disposed of, with liberty to the petitioner to file appeal against the fresh assessment order dated 13.11.2020, within a period of fifteen days from today. The petitioner should remit 20% of the assessed tax of Rs.2,26,152/- after deducting 20% already deposited. While filing the appeal against the assessment order dated 19.03.2020. If the petitioner files the appeal and remits 20% of the tax as directed above, the further proceedings in pursuance to Ext.P14 notice shall be kept in abeyance.
Sd/- DINESH KUMAR SINGH JUDGE AP
WP(C) No.8545 of 2023 4 APPENDIX OF WP(C) 8545/2023 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE NOTICE DATED 01.03.2012 ISSUED BY THE 4TH RESPONDENT Exhibit P2 A COPY OF THE ORDER NO. 32110728816/11 DATED 19.03.2012 Exhibit P3 A COPY OF THE DEMAND NOTICE DATED 20.03`.2012 ISSUED BY THE 4TH RESPONDENT Exhibit P4 A COPY OF THE NOTICE DATED 20.12.2012 ISSUED BY THE 5TH RESPONDENT Exhibit P5 A COPY OF THE UNDATED NOTICE NO. B4- 58920/2012 ISSUED BY THE DISTRICT COLLECTOR, KOZHIKODE Exhibit P6 A COPY OF THE REPRESENTATION DATED 24.03.2017 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT Exhibit P7 A COPY OF THE LETTER NO. D-663/2017 DATED 10.04.2017 ISSUED BY THE 3RD RESPONDENT Exhibit P8 A COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER DATED 27.06.2017 BEFORE THE 3RD RESPONDENT Exhibit P9 A COPY OF THE LETTER NO. D1909/17 DATED 20.09.2017 ISSUED BY THE 3RD RESPONDENT TO THE 5TH RESPONDENT Exhibit P10 A COPY OF THE RECEIPT DATED 31.10.2017 ISSUED BY THE TREASURER, ADDITIONAL SUB TREASURY, KOZHIKODE.
Exhibit P11 A COPY OF THE LETTER DATED 02.11.2017 SUBMITTED BY THE PETITIONER BEFORE THE 5TH RESPONDENT Exhibit P12 A COPY OF THE UNDATED NOTICE ISSUED BY THE 2ND RESPONDENT Exhibit P13 A COPY OF THE LETTER DATED 09.07.2019 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT Exhibit P14 A COPY OF THE NOTICE NO. RRC NO.
2023/305/11 DATED 09.02.2023 ISSUED THROUGH THE 5TH RESPONDENT Exhibit P15 A COPY OF THE ORDER IN VATA 1065/17 ISSUED BY THE 3 RD RESPONDENT DATED 28.11.2018.
Exhibit P16 A COPY OF THE LAND TAX RECEIPT KL05040302057/2023 DATED 21/03/2023.
Exhibit P17 PETITION FOR CONDONATION OF DELAY DATED 13.10.2023 FILED BY THE ASSESSEE BEFORE COMMERCIAL TAX OFFICER IN ASSESSMENT ORDER
WP(C) No.8545 of 2023 5 NO.32110728816/2011-12 .
Exhibit P18 PETITION FOR REFUND DATED 13.10.2023 FILED BY THE ASSESSEE BEFORE COMMERCIAL TAX OFFICER IN ASSESSMENT ORDER NO.32110728816/2011-12 .