Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 5TH DAY OF SEPTEMBER 2023 / 14TH BHADRA, 1945 WP(C) NO. 29236 OF 2023 PETITIONER/S:
HASBRO CLOTHING PVT. LTDAGED 28 YEARSGROUND FLOOR, CITY CENTRE, THRISSUR-680 001 NOW FUNCTIONING AT BUILDING NO.
8831, DIVISION 40, M.G. ROAD, ERNAKULAM, KOCHI (REPRESENTED BY SRI. EBIN BABU, AUTHORIZED SIGNATORY), PIN - 682035
BY ADVS.
LIJO VARGHESE K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) RESPONDENT/S:
1 DEPUTY COMMISSIONER OF STATE TAXSPECIAL CIRCLE, STATE GOODS & SERVICE TAX DEPARTMENT, THRISSUR, PIN - 680001 2 JOINT COMMISSIONER (APPEALS)STATE GOODS & SERVICE TAX DEPARTMENT, THRISSUR, PIN - 680001 3 DEPUTY COMMISSIONER OF STATE TAXSTATE GOODS & SERVICE TAX DEPARTMENT, CIVIL STATION, KAKKANAD, KOCHI, PIN – 682030
BY GP RASMITHA RAMACHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.09.2023, 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 questioning the assessment orders Exts.P7 and P8 in respect of the Assessment Years 2014-15 and 2016-17.
2.
The petitioner claims to be a wholesale dealer in textiles and is an assessee under the KVAT and CST Acts. The Assessment Orders were passed as Exts.P3 and P4. The petitioner, being aggrieved by the Assessment Orders, filed appeals before the 2nd respondent. The 2nd respondent set aside the assessment orders vide orders in Ext.P5 and P6 and remanded the matter back to the files of the Assessing Authority for re-doing the process. The petitioner was directed to produce the relevant documents before the Assessing Authority.
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3.
The petitioner ought to have produced the relevant documents on his own, but he did not produce them. As per the impugned orders, the petitioner was issued notices for producing the relevant documents, which he failed to produce.
4.
In the absence of the relevant documents having been produced by the petitioner, the Assessing Authority has passed the impugned assessment orders afresh. Now the petitioner has approached this Court in the writ jurisdiction against the re-assessment orders. I am of the view that the writ petition is wholly misconceived and is not maintainable in view of the efficacious statutory remedy of appeal provided under the KVAT Act before the appellate authority.
5.
Thus, this writ petition is dismissed. However, if the petitioner files appeals before the Appellate Authority within a period of fifteen days from today against the impugned
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Assessment Orders, the Appellate Order shall proceed to decide the appeals on merit in accordance with the law without going into the question of delay if any. For fifteen days, no coercive measures shall be taken in pursuance of the Exts.P9 and P10 recovery notices.
Sd/- DINESH KUMAR SINGH JUDGE jjj
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APPENDIX OF WP(C) 29236/2023 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE REGISTRATION CERTIFICATE BEARING NOS.32AABCH4485N1ZB DATED 13..10..2020 BEFORE CLOSURE OF THE BRANCH AT THRISSUR UPLOADED FROM THE GST PORTAL Exhibit-P2 TRUE COPY OF THE REGISTRATION CERTIFICATE BEARING NOS.32AABCH4485N1ZB DATED 9..11..2020 AFTER CLOSURE OF THE BRANCH AT THRISSUR UPLOADED FROM THE GST PORTAL Exhibit-P3 TRUE COPY OF THE ASSESSMENT ORDER NO.32080716325/2014-15 DATED 30..3..2021 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT.
Exhibit-P4 TRUE COPY OF THE ASSESSMENT ORDER NO.32080716325/2016-17 DATED 15..3..2021 FOR THE YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT.
Exhibit-P5 TRUE COPY OF THE APPELLATE ORDER FOR 2014-15 BEARING NO.KVATA 382/2021 DATED 30..12..2021 ISSUED BY THE 2ND RESPONDENT.
Exhibit-P6 TRUE COPY OF THE APPELLATE ORDER FOR 2016-17 BEARING NO.KVATA 176/2021 DATED 30..11..2021 ISSUED BY THE 2ND RESPONDENT.
Exhibit-P7 TRUE COPY OF MODIFIED ORDER BEARING NO.32080716325/2014-15 DATED 1..7..2022 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT.
Exhibit-P8 TRUE COPY OF THE MODIFIED ORDER BEARING NO.32080716325/2016-17 DATED 29..8..2022 FOR THE YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT.
Exhibit P9 TRUE COPY OF THE RECOVERY NOTICE NO.A5 2305/2021 DATED 22..11..2021 FOR 2014-15 ISSUED BY
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THE 3RD RESPONDENT UNDER THE KRR ACT.
Exhibit-P10 TRUE COPY OF THE RECOVERY NOTICE NO.A5 2304/2021 DATED 25..11..2021 ISSUED BY THE 3RD RESPONDENT UNDER THE KRR ACT.