M/S. I.T.I LTD. vs. The Assistant Commissioner (Assessment)
Held
The High Court found that the recovery notices were issued contrary to the appellate authority's specific directions for a fresh assessment. Therefore, the Court set aside the impugned recovery notices and directed the assessing authority to pass a fresh assessment order after verifying the petitioner's books of accounts.
Facts
The petitioner challenged recovery notices for tax arrears from assessment years 2001-02 and 2002-03. An appellate authority had previously directed the assessing authority to pass a fresh assessment order after verifying the petitioner's books of accounts, but the recovery notices were issued without complying with this direction.
Key Issues
Whether recovery notices issued without complying with an appellate authority's direction for a fresh assessment, based on a prior rectification order, are legally valid.
Sections Cited
Section 17(6) of Kerala GST Act, 1973
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 THURSDAY, THE 27TH DAY OF JULY 2023 / 5TH SRAVANA, 1945 WP(C) NO. 25471 OF 2018 PETITIONER: M/S. I.T.I LTD., KANJIKODE WEST, PALAKAKD, REPRESENTED BY ITS FINANCE-IN-CHARGE, SHRI.SIVANANDAN.M. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, COMMERCIAL TAXES,PALAKKAD-678 001. 2 THE DEPUTY COMMISSIONERAPPEALS-I COMMERCIAL TAXES, KOTTAYAM ON DEPUTATION TO ERNAKULAM PIN-686 001. 3 THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, PALAKKAD-678 001. BY ADV GOVERNMENT PLEADER RESHMITA RAMACHANDRAN(GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.25471 of 2018 2 JUDGMENT Dated this the 27th day of July, 2023
Heard Smt.Nisha John, learned counsel for the petitioner as well as Ms.Reshmitha Ramachandran, learned Government Pleader appearing for the respondents.
This writ petition has been filed under Article 226 of the Constitution of India for setting as
The judgment continues below.
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