Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 26TH DAY OF OCTOBER 2023 / 4TH KARTHIKA, 1945 WP(C) NO. 35187 OF 2023 PETITIONER:
JENSON M. JOY, AGED 39 YEARS, MANNIL BETHEL, PUTHUPPADY, KOZHIKODE (P.O.)
PARTNER OF THE DEFUNCT FIRM FRONTIER BUILDING CORPORATION, MAHAKAVI G. ROAD, CHITTOOR ROAD, ERNAKULAM, KOCHI, PIN – 673586.
BY ADVS.
SRI. K. N. SREEKUMARAN SRI. N. SANTHOSHKUMAR SRI. P. J. ANILKUMAR RESPONDENTS:
1 COMMERCIAL TAX OFFICER (NOW RE-DESIGNATED AS STATE TAX OFFICER), STATE GOODS & SERVICE TAX DEPARTMENT, 3RD CIRCLE, CLAS TOWERS, ERNAKULAM, KOCHI, PIN – 682018.
2 DEPUTY COMMISSIONER (APPEALS)-V, OFFICE OF THE JOINT COMMISSIONER (APPEALS), STATE GOODS & SERVICE TAX DEPARTMENT,GST COMPLEX, THEVARA, ERNAKULAM, KOCHI, PIN – 682015.
3 SENIOR AUDIT OFFICER/ASSISTANT COMMISSIONER, AUDIT TEAM 10, AUDIT DIVISION 5, CLAS TOWERS, ERNAKULAM, KOCHI, PIN – 682018.
4 MANTRALAYA POLYPLAST PVT. LTD., NO.12/2, 1ST MAIN ROAD, BEHIND BINNY MILL ROAD, GANGANAGAR EXTENSION, BANGALORE, PIN – 560032.
5 DEPUTY TAHSILDAR, TALUK OFFICE, THAMARASSERRY, KOZHIKODE (DT), PIN – 673573.
6 DEPUTY TAHSILDAR, TALUK OFFICE, IRITTY, KANNUR (DT), PIN – 670703.
BY ADV. SMT. JASMINE M. M. - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 35187 OF 2023 2 DINESH KUMAR SINGH, J.
-------------------------- W.P.(C) No.35187 of 2023 ------------------------- Dated this the 26th day of October, 2023 JUDGMENT 1.
The present writ petition has been filed impugning the order in Exhibit P-15, the assessment order passed by the 3rd respondent on remand by the appellate authority vide order in Exhibit P-12.
Admittedly, there is a provision of appeal under Section 65 of the Kerala Value Added Tax Act for filing the appeal against the assessment order passed by the 3rd respondent. The petitioner instead of filing the appeal, approached this Court in the present writ petition.
2.
Considering the availability of remedy of appeal, this Court is not inclined to entertain this writ petition. Hence this writ petition is hereby dismissed. However, the petitioner is granted liberty to file appeal against the impugned order Exhibit P-15. If the petitioner files the appeal within fifteen days from today, he shall not be insisted upon for deposit 10% pre-deposit as according to the petitioner in the first round of appeal, he had already made deposit of 10%. If he had already deposited 10%, the second time
WP(C) NO. 35187 OF 2023 3 against Exhibit P-15 impugned order the petitioner shall not be insisted upon for making deposit of the 10%. If the petitioner files the appeal within fifteen days from today, the same shall be heard and decided expeditiously in accordance with law.
Sd/- DINESH KUMAR SINGH JUDGE Svn
WP(C) NO. 35187 OF 2023 4 APPENDIX OF WP(C) 35187/2023 PETITIONER’S EXHIBITS EXHIBIT P1 TRUE COPY OF THE SCREEN SHOT OF THE RELEVANT KVAT PORTAL INDICATING CANCELLATION OF REGISTRATION WITH EFFECT FROM 30-5-2012 EXHIBIT P2 TRUE COPY OF THE COMPLAINT LETTER DATED 5.4.2013 FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER (INTELLIGENCE), ERNAKULAM EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE IN FORM 24 NO 2022/16851/07 DATED 4-11-2022 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER NO.
32071736215/2012-13 DATED 27..3..2019 ISSUED BY THE COMMERCIAL TAX OFFICER, 3RD CIRCLE, ERNAKULAM EXHIBIT P5 TRUE COPY OF THE INVOICES NOS. 792 DATED 28.1.2012, 99 DATED 9.6.2012 AND 110 DATED 17.6.2012 ISSUED BY THE 4TH RESPONDENT MANTRALAYA POLYPLAST P. LTD.
EXHIBIT P6 TRUE COPY OF THE INVOICES BEARING NOS. 1 DATED 6.12.2012 AND 6 DATED 20.11.2012 ISSUED BY4TH RESPONDENT ( MANTRALAYA POLYPLAST P LTD) TO M/S. GREEN VISTAS INFRASTRUCTURE PROJECTS, PANAMPILLY NAGAR, KOCHI-682011 EXHIBIT P7 TRUE COPY OF THE EXTRACT OF THE "DEALER SEARCH" IN RESPECT OF THE 4TH RESPONDENT DOWNLOADED FROM THE WEBSITE OF COMMERCIAL TAXES DEPARTMENT, KARNATAKA EXHIBIT P8 TRUE COPY OF THE LEDGER DETAILS OF GREEN VISTAS
INFRASTRUCTURE
PROJECTS
KOCHI, PANAMPILLY NAGAR, ERNAKULAM WITH MANTRALAYA POLYPLAST P.LTD( 4TH RESPONDENT) EXHIBIT P9 TRUE COPY OF THE EMAIL CLARIFICATION DATED 12-1-2013 ISSUED BY M/S. GREEN VISTAS INFRASTRUCTURE PROJECTS
WP(C) NO. 35187 OF 2023 5 EXHIBIT P10 TRUE COPIES OF THE TDS CERTIFICATE IN FORM 16A ISSUED UNDER RULE 31(1)(B) OF THE IT ACT IN RESPECT OF THE TAX DEDUCTED BY M/S. GREEN VISTAS INFRASTRUCTURE PROJECTS FROM M/S.
MANTRAYALA POLYPLAST P.LTD FOR THE THREE QUARTERS IN THE FINANCIAL YEAR 2012-13 EXHIBIT P11 TRUE COPY OF THE APPEAL IN FORM 29 FILED AGAINST EXT-P4 BEFORE THE 2ND RESPONDENT ON 9-12-2022 BY THE PETITIONER EXHIBIT P12 TRUE COPY OF THE APPELLATE ORDER NO.418/2022 DATED 5.1.2023 ISSUED BY THE 2ND RESPONDENT EXHIBIT P13 TRUE COPY OF THE DEMAND NOTICE IN FORM 1 NO 2022/16851/07 DATED 13-2-2023 ISSUED BY THE 5TH RESPONDENT UNDER THE KRR ACT EXHIBIT P14 TRUE COPY OF THE NOTICE NO.32071736215/2012- 13 DATED 14.3.2023 ISSUED BY THE 3RD RESPONDENT EXHIBIT P15 TRUE COPY OF THE ORDER NO.32071736215/2012-13 (MODIFIED) DATED 18.9.2023 ISSUED BY THE 3RD RESPONDENT