M/S Parison Agrotech Private Limited vs. Assistant Commissioner
Held
The High Court declined to interfere under Article 226, finding that the assessment involved disputed questions of fact regarding deliberate concealment and intent to evade tax, which justified invoking the extended period of limitation. The Court reserved the petitioner's right to pursue statutory appeal.
Facts
The petitioner challenged an order (Ext.P2) assessing service tax liability for Goods Transport Agency Service under the Finance Act, 1994, for periods October 2015 to June 2017. The petitioner contended the assessment was barred by limitation and perverse.
Key Issues
Whether the service tax assessment order was barred by limitation and perverse, and if the High Court should interfere under Article 226 when disputed facts regarding suppression of facts are involved.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 28TH DAY OF MARCH 2022 / 7TH CHAITHRA, 1944 WP(C) NO. 10495 OF 2022 PETITIONER : M/S PARISON AGROTECH PRIVATE LIMITED, HAVING REGISTERED OFFICE AT 6/1183, KUNHIPARI BUILDING,,CHEROOTTY ROAD, KOZHIKODE - 673 032 AND FACTORY AT WEST HILL-CHUNGAM, KOZHIKODE - 673 005 REPRESENTED BY ITS DIRECTOR, N.K. KHALID BY ADVS. K.I.MAYANKUTTY MATHER R.JAIKRISHNA UTHARA ASOKAN RESPONDENTS : 1 ASSISTANT COMMISSIONER, OFFICE OF DEPUTY/ASSISTANT COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, AUDIT CIRCLE -8, CENTRAL REVENUE BUILDING, MANANCHIRA P.O, KOZHIKODE, PIN - 673 001. 2 SUPERINTENDENT OF CENTRAL TAXES & CENTRAL EXCISE, OFFICE OF SUPERINTENDENT, CENTRAL TAX AND CENTRAL EXCISE, KOZHIKODE II RANGE, GST BHAVAN, MANANCHIRAP.O,KOZHIKODE PIN - 673 001. 3 COMMISSIONER (AUDIT), OFFICE OF THE COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, AUDIT COMMISSIONERATE, CENTRAL REVENUE BUILDING, I S PRESS ROAD P.O, KOCHI PIN - 682 018 BY ADV SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.03.2022, THE COURT ON THE SAME DAY DELIVERED
The judgment continues below.
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