Power Link Builders (P) LTD. vs. Assistant Commissioner - Kerala High Court, 16 September 2021

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THUR AY, THE 16TH DAY OF SEPTEMBER 2021 / 25TH BHADRA, 1943 WP(C) NO. 19198 OF 2021 PETITIONER/S: POWER LINK BUILDERS (P) LTD., G3, AISWARYA, JAAWHAR NAGAR, KAWDIAR POST, THIRUVANANTHAPURAM-695 003, REPRESENTED BY MG.DIRECTOR P.PRADEEP. BY ADVS.U.BALAGANGADHARAN V.JAYANANDAKUMAR RESPONDENTS: 1 ASSISTANT COMMISSIONER, SQUAD NO.III, STATE GST DEPARTMENT, NEYYATTINKARA, THIRUVANANTHAPURAM, PIN-695 121. 2 DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, TAX TOWERS, KARAMANA POST, THIRUVANANTHAPURAM, PIN-695 002. 3 THE COMMISSIONER, STATE GST DEPARTMENT, TAX COMPLEX, KILLIPPALAM, THIRUVANANTHAPURAM, PIN-695 002. 4 STATE OF KERALA, REPRESENTED BY SECRETARY(TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. SRGP.DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 19198 OF 2021 2 BECHU KURIAN THOMAS, J =========================== W.P.(C) Nos.19198 of 2021 --------------------------------- Dated this the 16th day of September, 2021 JUDGMENT The petitioner was a dealer under the Kerala Value Added Tax Act (KVAT), 2003. Pursuant to a penalty order for the assessment year 2015-16, petitioner preferred statutory appeals. Thereafter, the Appellate Authority modified the assessment order and directed the Assessing Officer to re-examine the entire matter, keeping in mind the law declared by the Hon'ble Supreme Court in Sree Krishna Electricals v. State of Tamil Nadu and others [(2009) 23 VST 249]. The said order of the Appellate Authority has become final.

However, pursuant to the said order, the first respondent modified the penalty order without complying with the directions of the Appellate

WP(C) NO. 19198 OF 2021 3 Authority. Since petitioner alleges that there is an error apparent on the face of the record, he filed a petition for rectification of order under Section 66 of KVAT Act, 2003. Ext.P5 is the copy of the petition filed before the first respondent. It is submitted that the said petition is still pending in consideration.

I have heard Adv.U.Balagangadharan, the learned Counsel for the petitioner as well as Dr.Thushara James, the learned senior Government Pleader.

Having regard to the circumstances of the case and the fact that the petition under Section 66 of the KVAT Act is pending consideration, it is essential that the first respondent considers and pass appropriate orders on the said petition in a time bound manner.

Accordingly, there will be a direction to the first respondent to consider and pass appropriate orders on Ext.P5 petition filed under Section 66 of the

WP(C) NO. 19198 OF 2021 4 KVAT Act by the petitioner, as expeditiously as possible, at any rate, within a period of 6 weeks from the date of receipt of a copy of this judgment after hearing the petitioner.

In the meantime, no coercive action pursuant to the modified orders of assessment shall be initiated by the respondents. The writ petition is disposed of as above. BECHU KURIAN THOMAS, JUDGE AMV/18/09//2021

WP(C) NO. 19198 OF 2021 5 APPENDIX OF WP(C) 19198/2021 PETITIONER EXHIBITS Exhibit P1 AOF THE PENALTY ORDER NO.CR.4(16-17) 15-16 DATED 14.03.2018 OF INTELLIGENCE OFFICER, SQUAD NO.III, THIRUVANANTHAPURAM. Exhibit P2 AOF ORDER NO.KVATA NO.327/19 DATED 30.09.2019 OF THE 2ND RESPONDENT PASSED IN APPEAL AGAINST EXT.P1 ORDER. Exhibit P3 AOF RECTIFICATION ORDER NO.KVATA NO.556/19, 327/19, 328/19, 329/19 DATED 18.03.2020 ISSUED BY 2ND RESPONDENT IN EXT.P2 APPELLATE ORDER. Exhibit P4 AOF MODIFIED ORDER NO.CR-4(16-17) 2015- 16 DATED 12.11.2020 ISSUED BY THE 1ST RESPONDENT. Exhibit P5 AOF PETITION DATED 25.11.2020 UNDER SECTION 66 OF THE ACT FILED BY PETITIONER BEFORE 1ST RESPONDENT. Exhibit P6 AOF THE LETTER DATED 28.11.2020 OF THE PETITIONER SUBMITTED TO THE 3RD RESPONDENT. RESPONDENTS EXHIBITS NILP.A.TO JUDGE