E.P.Brothers vs. State Tax Officer
Held
The High Court held that the impugned notice was issued beyond the statutory limitation period of six years, including the one-year extension. Therefore, the Assessing Authority lacked jurisdiction to reopen the assessment, and the notice was set aside.
Facts
The petitioner challenged a notice dated 26.03.2019 proposing balance taxable turnover for the assessment year 2011-12. The notice was issued after the original five-year limitation period, even considering a one-year extension introduced by the Kerala Finance Act 2017.
Key Issues
Whether the notice proposing balance taxable turnover for the assessment year 2011-12 was issued within the statutory period of limitation, considering the extended period under the Kerala Finance Act 2017.
Sections Cited
KVAT Act 2003 Section 25(1), Kerala Finance Act 2017
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 4TH DAY OF AUGUST 2023 / 13TH SRAVANA, 1945 WP(C) NO. 13382 OF 2019 PETITIONER/S:
M/S.E.P.BROTHERS NO.5/401-402, MANISSERY, VANIYAMKULAM, OTTAPALAM, PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGING PARTNER E.P. CHITRESH AGED 54, S/O.E.P.MADHAVAN NAIR.
BY ADVS. HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA
RESPONDENT/S:
1 STATE TAX OFFICER STATE GST DEPARTMENT, OTTAPALAM, PALAKKAD-679104. 2 THE COMMISSIONER OF COMMERCIAL TAXES, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695002. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.13382/2019
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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 impugning the notice dated 26.03.2019 issued by the State Tax Officer, Ottappalam, proposing the balance taxable turnover at Rs.92,81,074/-.
The Assessment year in question is 2011-12. The five-year time period for completion of the assessment expired on 31.03.2017. Th
The judgment continues below.
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