R. Sudheesh Mithran vs. The State Tax Officer-1
Held
The High Court held that the assessment notice under Section 25(1) of the KVAT Act for the assessment year 2011-12, issued on 06.07.2018, was beyond the five-year limitation period. Citing a previous judgment, the Court concluded that the assessment order and demand notice were out of time and thus invalid.
Facts
The petitioner challenged an assessment order and demand notice issued under the Kerala Value Added Tax Act, 2003 (KVAT Act) for the assessment year 2011-12. The challenge was primarily based on the assessment being barred by limitation under Section 25(1) of the KVAT Act and the enforceability of KVAT provisions post-GST implementation.
Key Issues
Whether an assessment order and demand notice issued under the KVAT Act for the year 2011-12 were barred by the limitation period specified in Section 25(1) of the KVAT Act, and the enforceability of KVAT Act provisions post-101st Constitutional Amendment.
Sections Cited
Section 25(1) of the KVAT Act, Section 174 of the Kerala SGST Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN TUESDAY, THE 19TH DAY OF JULY 2022 / 28TH ASHADHA, 1944 WP(C) NO. 42321 OF 2018 PETITIONER: R. SUDHEESH MITHRAN AGED 66 YEARS PROPRIETOR, LATHA AGENCIES, KACHERY JUNCTION, AMBALAPUZHA, ALAPPUZHA-688 561. BY ADVS. V.DEVANANDA NARASIMHAM P.H.RIYAS RESPONDENTS: 1 THE STATE TAX OFFICER-1 STATE GST DEPARTMENT, FIRST CIRCLE, CIVIL STATION, ALAPPUZHA-688 001. 2 THE COMMISSIONER AND SECRETARY TO TAXES KERALA STATE GOODS AND SERVICE TAX, TAX TOWER, KARAMANA P.O., KILLIPALAM, THIRUVANANTHAPURAM-695 002. 3 THE CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. OTHER PRESENT: SMT. RESMITHA R. CHANDRAN - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No. 42321 OF 2018 ..2.. J U D G M E N T Exts.P1 order is under challenge in this writ petition. This writ petition is filed with the following prayers:- (i) to issue a writ in the nature of certiorari or any other appropriate writ or order quashing Ext.P1 assessment order and Ext.P4 demand noti
The judgment continues below.
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