Judgment
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:
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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/-.
2. The Assessment year in question is 2011-12. The five-year time period for completion of the assessment expired on 31.03.2017. The Legislature amended the KVAT Act 2003, and Section 25(1) got amended whereby one-year extended period for completion of assessment was provided to the Assessing Authority. This amendment was incorporated by the Kerala Finance Act 2017 with effect from 01.04.2017.
3.
Even if it is considered that the extended period of limitation of one year would be available to the Assessing Authority, in the case of Assessment Year 2011-12, the impugned notice is beyond the limitation period of six years.
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According to the said notice, the Assessing Authority had tried to reopen the assessment, which got completed on 17.04.2018, i.e., within the extended period of one year.
4.
I find that the impugned notice is beyond the limitation prescribed under the Statute. The Assessing Authority does not have the power to reopen the assessment beyond the factual period of six years. Therefore, the said notice appears to be without jurisdiction. Ext.P2 is hereby set aside.
The present writ petition is allowed.
Sd/- DINESH KUMAR SINGH JUDGE
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APPENDIX OF WP(C) 13382/2019
RESPONDENT EXHIBITS EXHIBIT R1(a) True copy of the circular 10/2008 dated 10.03.2008 EXHIBIT R1(b) True copy of the order dated 10.05.2019 PETITIONER EXHIBITS EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12.
EXHIBIT P2 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT EXHIBIT P3 COPY OF ORDER IN WP9C)NO.11858/19 OF THIS HON'BLE COURT