Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 21ST DAY OF SEPTEMBER 2023 / 30TH BHADRA, 1945 WP(C) NO. 30930 OF 2023 PETITIONER/S:
PRADEEP KUMAR, AGED 45 YEARS, S/O CHAMI PUTHANPURAYIL (H) POOTHADI (P.O) WAYANAD- (M/S P C & SONS KENICHIRA, (WAYANAD), PIN - 673596
BY ADVS. M.KABANI DINESH P.K.BABU; DIVYA B.NAIR PARVATHY S. MANOJ RESPONDENT/S:
1 STATE OF KERALA REPRESENTED BY ITS SECRETARY STATE GOODS AND SERVICE TAXES DEPARTMENT SECRETARIAT TRIVANDRUM., PIN - 695001 2 JOINT COMMISSIONERGOODS AND SERVICE TAXES DEPARTMENT, GST BHAVAN, ERANJIPALAM P.O, KOZHIKODE., PIN - 673006 3 COMMERCIAL TAX OFFICER OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KALPETTA, WAYANAD DISTRICT., PIN - 673122 4 STATE TAX OFFICERSTATE GOODS AND SERVICE TAX OFFICE, SULTHAN BETHERI.WAYANAD DISTRICT., PIN - 673592 5 THE DEPUTY THAHASILDAR REVENUE RECOVERY, TALUK OFFICE, SULTHAN BATTERY, WAYANAD DISTRICT., PIN - 673592 OTHER PRESENT:
RESHMITA RAMACHANDRAN -GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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J U D G M E N T The present writ petition under Article 226 of the Constitution of India has been filed for quashing Exts.P5 and P6 demand notices issued in pursuance to the Assessment Order dated 20.05.2018 under the provisions of the KVAT Act 2003. The petitioner has been assessed to tax and interest for an amount of Rs.18,680/- in respect of the Assessment Year 2016-17. In pursuance of the said Assessment Order, a demand notice was issued (Ext.P4) on 23.05.2018. The petitioner has not deposited the said amount despite the demand notice, and therefore revenue recovery proceedings have been issued in Exts.P5 and P6 for an amount of Rs.29,176/-.
2.
The petitioner filed an application in Ext.P7 on 26.07.2023 before the 2nd respondent stating that the petitioner had already credited Rs.9,825/- on 10.04.2016 (Ext.P1).
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3.
This Court does not find any substance in the said application, inasmuch as if the petitioner was aggrieved for not giving credit to the amount deposited by him, the petitioner could have moved a rectification application under Section 66 of the KVAT Act within the limitation period prescribed of 4 years from the date of the Assessment Order.
4.
In view thereof, I find no substance in the writ petition. At this stage, the learned Counsel for the petitioner submits that the petitioner will deposit the amount demanded for which the recovery notices have been issued in two instalments.
4.1 Considering the said submission, the present writ petition is disposed of with a direction to the petitioner to deposit the arrears of tax, for which Exts.P6 and P7 have been issued, in two equal instalments. The first instalment of Rs.15,000/- shall be deposited on or before 10.10.2023, and the
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second instalment shall be deposited on or before 10.12.2023.
If the petitioner deposits the first instalment of Rs.15,000/- on or before 10.10.2023, the revenue recovery proceedings in Exts.P6 and P7 shall not be given effect to. However, if the petitioner fails to deposit the instalments as directed above, the revenue authorities may proceed with the recovery notices for the realisation of the tax dues.
Sd/- DINESH KUMAR SINGH JUDGE
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APPENDIX OF WP(C) 30930/2023 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE NOTICE ISSUED BY THE COMMERCIAL TAX OFFICER DATED 18.08.2017 TO THE PETITIONER.
Exhibit P2 A TRUE COPY OF THE NOTICE ISSUED BY STATE TAX OFFICER DATED 26.03.2018 TO THE PETITIONER.
Exhibit P3 TRUE COPY OF THE PROCEEDINGS VIDE ORDER NO.32760111407/2016-2017 DTD.20.5.2018 OF THE 4TH RESPONDENT Exhibit P4 THE TRUE COPY OF THE DEMAND NOTICE DATED 23.05.2018 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER.
Exhibit P5 THE TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 5 TH RESPONDENT UNDER S.7 OF THE REVENUE RECOVERY ACT DATED 03.07.2023.
Exhibit P5(a).
THE TRUE COPY OF THE TRANSLATION OF THE EXHIBIT P5.
Exhibit P6 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 34 OF THE REVENUE RECOVERY ACT DATED 12.07.2023.
Exhibit P6(a) THE TRUE COPY OF THE TRANSLATION OF THE EXHIBIT P6.
Exhibit P7 A TRUE COPY OF THE APPEAL PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 26.07.2023.
Exhibit 7(a) THE TRUE COPY OF THE TRANSLATION OF THE EXHIBIT P7