Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 5TH DAY OF JULY 2023 / 14TH ASHADHA, 1945 WP(C) NO. 21652 OF 2023 PETITIONER:
1 BEENA SASIDHARAN, AGED 45 YEARS DIRECTOR, VAVA TECHNOGLASS(INDIA) PVT. LIMITED, OPP.KIZHAKKEPPALLY, PIN - 680121 IRINJALAKUDA, THRISSUR DISTRICT RESIDING AT NAKKARA HOUSE, VELAYANAD, VELLANGALLORE, IRINJALAKUDA, THRISSUR 680 662 BY ADVS.
LAKSHMI RAMADAS M.R.SABU APARNA RAJAN SREEDHAR RAVINDRAN RESPONDENTS:
1 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, THRISSUR, PIN - 673004 2 THE ASSISTANT COMMISSIONER (ASSESSMENT), STATE GST DEPARTMENT, SPECIAL CIRCLE, THRISSUR, PIN - 680004 3 STATE TAX OFFICER, DEPARTMENT OF SGST KERALA, IRINJALAKUDA, THRISSUR, PIN - 680125 BY ADV. SMT THUSHARA JAMES, SR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.21652 of 2023 2 C.S.DIAS, J.
------------------------- W.P.(C.) No.21652 of 2023 ------------------------- Dated this the 05th day of July, 2023 JUDGMENT The writ petition is filed to direct the third respondent to consider and dispose of Ext.P5 representation submitted by the petitioner to call for the records from the Managing Director of M/s. Vava Technoglass (India) Pvt. Limited (in short, ‘Company’).
2. The petitioner's case is that, she is one of the directors of the Company. The entire day-to- day administration and affairs of the Company is being carried on by its Managing Director.
Suspecting evasion of tax, the Assessing Authority had passed an ex-parte assessment order. The order was set aside in appeal and the
WPC No.21652 of 2023 3 matter was remanded back to the Assessing Authority, for fresh consideration. Consequent to the remand, the third respondent has issued Ext.P4 notice to the petitioner, directing her to produce the supporting evidences, failing which the proposal would be confirmed. The petitioner asserts that the entire material is in the possession of the Managing Director of the Company. Therefore, the petitioner has submitted Ext.P5 representation before the third respondent, requesting him to summon the documents from the Managing Director of the Company. Although Ext.P5 was submitted on 23.06.2023, the same is not considered. The petitioner is apprehensive that the third respondent may finalise Ext.P4, before the documents are summoned and obtained. Hence, the writ petition.
WPC No.21652 of 2023 4 3. Heard; Sri.M.R.Sabu, the learned Counsel appearing for the petitioner and Smt.Thushara James, the learned Senior Government Pleader appearing for the respondents.
4. Having considered the pleadings and materials on record and taking note of the fact that Ext.P5 representation is pending consideration before the third respondent, I deem it appropriate to direct the third respondent to consider and dispose of the same.
Resultantly, I order the writ petition as follows:
(i) The third respondent is directed to consider and dispose of Ext.P5 representation, in accordance with law and as expeditiously as possible, at any rate, within a period of four weeks from the date of receipt of a certified
WPC No.21652 of 2023 5 copy of this judgment, after affording the petitioner an opportunity of being heard.
(ii) Until such time orders are passed on Ext.P5 representation, the finalisation of Ext.P4 shall stand deferred.
Sd/- C. S. DIAS JUDGE SKP/05-07
WPC No.21652 of 2023 6 APPENDIX OF WP(C) 21652/2023 PETITIONER’S EXHIBITS:
EXHIBIT-P1 TRUE COPY OF THE CERTIFICATE OF INCORPORATION ISSUED IN RESPECT OF VAVA TECHNOGLASS (INDIA) LIMITED NO.U36912KA2008PTC045181 2007-2008 DATED 15.01.2008 EXHIBIT-P2 TRUE COPY OF NOTICE IN FORM NO.17 ISSUED BY THE 3RD RESPONDENT DATED 28.04.2023 TIN 32080935497/2012-13 EXHIBIT-P3 TRUE COPY OF THE COMMUNICATION OF THE PETITIONER ADDRESSED TO THE 3RD RESPONDENT DATED NIL EXHIBIT-P4 TRUE COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT DATED 19.05.2023 NO.32080935497/2012-13 EXHIBIT-P5 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENTS 1 TO 3 DATED 23.06.2023 EXHIBIT-P6 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO.13245/2023 DATED 12.04.2023 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE