Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 3RD DAY OF FEBRUARY 2023 / 14TH MAGHA, 1944 WP(C) NO. 3544 OF 2023 PETITIONER:
M. HAREES, PROPRIETOR, A.S STORES, MARKET ROAD, VAZHICHERRY P.O, ALAPPUZHA, PIN - 688001 BY ADVS.
V.DEVANANDA NARASIMHAM P.H.RIYAS RESPONDENT/S:
1 THE COMMERCIAL TAX OFFICER, ALAPPUZHA SECOND CIRCLE, CIVIL STATION P.O, ALAPPUZHA, PIN - 688001 2 INTELLIGENCE OFFICER, ALAPPUZHA SQUAD NO.1, COMMERCIAL TAXES, CIVIL STATION ANNEX, ALAPPUZHA, PIN - 688011 3 SECRETARY TO TAXES, THIRUVANANTHAPURAM TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 4 THE CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI, PIN – 110001 REPRESENTED BY ITS SECRETARY 5 THE DEPUTY COMMISSIONER, ALAPPUZHA STATE GST DEPARTMENT, BSNL BHAVAN, HEAD POST OFFICE ROAD, ALAPPUZHA, PIN – 688001
WP(C) NO. 3544 OF 2023 2 6 THE MANAGER, ALAPPUZHA THE FEDERAL BANK LTD, CONVENT SQUARE BRANCH, BAZAR P.O, ALAPPUZHA, PIN - 688001 SMT. JASMIN M.M., GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 3544 OF 2023 3 T.R. RAVI, J.
-------------------------------------------- W. P. (C). No. 3544 of 2023 -------------------------------------------- Dated this the 3rd day of February, 2023 JUDGMENT The writ petition has been filed challenging the power of the State to initiate action for re-opening assessments for enforcing legal obligation/liability arising before 16.09.2016. The issue had been considered by a Division Bench of this Court in a batch of appeals and by Ext.P5 judgment, the Division Bench has held that the State has power. The petitioner relies on Ext.P6 order issued by the Hon'ble Supreme Court of India in the proceedings initiated against the judgment of the Division Bench wherein the Hon'ble Supreme Court has passed an interim order that no coercive steps shall be taken against the petitioner for recovery. It is hence contended that the judgment of the Division Bench has in effect been interfered with.
The above contention cannot be countenanced. The Hon'ble Supreme Court has only admitted the Special Leave Petitions filed against the common judgment of the Division Bench of this Court and has not stayed the operation of the judgment. Coercive steps alone have been stayed. In such
WP(C) NO. 3544 OF 2023 4 situation, I am bound to follow the Division Bench judgment of this Court.
The writ petition is hence dismissed following the judgment in W.A.No.1035/2019 and connected cases.
Sd/- T.R. RAVI
JUDGE Pn
WP(C) NO. 3544 OF 2023 5 APPENDIX OF WP(C) 3544/2023 PETITIONER'S EXHIBITS Exhibit-P1 TRUE COPY OF ANNUAL RETURN FOR THE YEAR 2015-16 DATED 30-07-16 E-FILED THROUGH KVATIS BEFORE 1ST RESPONDENT BY THE PETITIONER Exhibit-P2 TRUE COPY OF PENALTY ORDER DATED 17-01-18 ISSUED U/S 44(8) OF THE KVAT ACT BY 2ND RESPONDENT TO THE PETITIONER Exhibit-P3 TRUE COPY OF THE 1ST APPELLATE ORDER DATED 05-08-20 FOR THE YEAR 2015-16 PASSED BY 1ST APPELLATE AUTHORITY ON THE PETITIONER Exhibit-P4 TRUE COPY OF THE CONSTITUTION [ONE HUNDRED AND FIRST AMENDMENTS] ACT, 2016 DATED 08-09-16 PUBLISHED IN THE EXTRAORDINARY GAZETTE OF INDIA Exhibit-P5 TRUE COPY OF THE JUDGMENT PASSED IN W.A NO.1035/2019 ON 30-11-22 BY THIS HON'BLE COURT IN AN ASSESSEE Exhibit-P6 TRUE COPY OF INTERIM ORDER GRANTED BY THE HON'BLE SUPREME COURT IN SPECIAL LEAVE TO APPEAL (CIVIL) NO.640/2023 DATED 16-01-23 Exhibit-P7 TRUE COPY OF INTIMATION LETTER NO.
APYB/CC-3352-1/2022-23 DATED 05-01-23 PURSUANT TO PROHIBITORY ORDER ISSUED BY 6TH RESPONDENT BANK TO THE PETITIONER Exhibit-P8 TRUE COPY OF COMMON PROHIBITORY ORDER NO.A7-356/18-19/296 DATED 04-01-23 ISSUED BY 5TH RESPONDENT TO 6TH RESPONDENT BANK