P.R.Raveendran Pillai vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN THUR AY, THE 12TH DAY OF AUGUST 2021 / 21ST SRAVANA, 1943 WP(C) NO. 16530 OF 2021 PETITIONER: P.R.RAVEENDRAN PILLAI PROPRIETOR, SANGEETHA TRADERS, KUNNATHOOR, KOLLAM DISTRICT. BY ADVS. K.MANOJ CHANDRAN P.R.AJITHKUMAR RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, KUNNATHOOR, KARUNAGAPPALLY-690573. 2 THE JOINT COMMISSIONER STATE GST DEPARTMENT, KOLLAM-690001. 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY- 695002. SMT. THUSHARA JAMES - SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 16530 OF 2021 2 JUDGMENT
The petitioner has approached this Court assailing Ext.P1 Assessment order on various grounds, including that he is entitled to exclude the discount – received from the various manufacturers – through Credit Notes from his taxable turnover.
The petitioner asserts that this is a question of law and that therefore, unless this Court affirmatively speaks upon it, it will not possible for him to ventilate his grievances appropriately.
However, the learned Senior Government Pleader – Smt.Thushara James, pointed that even though the petitioner says that he does not have any alternative remedy, he has already invoked the same through Ext.P3, by preferring an appeal before the learned Appellate Tribunal, under Section 60 of the Kerala Value Added Tax Act. The learned Senior Government Pleader, therefore, submitted that this Court may not declare the law, as
WP(C) NO. 16530 OF 2021 3 has been requested by the petitioner, since if it is so done, then the statutory appeal would become redundant. She, therefore, prayed that if this Court is inclined to grant any orders, it may only be to the effect that the stay petition, if any, filed by the petitioner, along with his Appeal, be directed to be taken up and disposed of within a time frame.
The learned counsel for the petitioner – Sri.P.R.Ajithkumar, responded that his client has approached this Court because the issue involved is a question of law. He, however, submitted that if this Court is not inclined to consider the same on its merits, then the stay application filed along with Ext.P3 Appeal may be directed to be taken up and disposed of by the Tribunal within a short period to be fixed by this Court.
When I evaluate the afore submissions, it is without doubt that since the petitioner already invoked his statutory remedy, it would not be proper for this Court to speak
WP(C) NO. 16530 OF 2021 4 affirmatively on the issues impelled herein, since it would have been impact of pre – judging the appeal In the afore circumstances, I am of the firm view that the sole relief that can be granted to the petitioner is that the stay petition, if any, filed along with Ext.P3 statutory appeal, be directed to be taken up and disposed of. Resultantly, this writ petition is ordered to the limited extent of directing the juri ictional 3rd respondent – The Kerala Value Added Tax Appellate Tribunal, to take up stay petition, if any, filed along with Ext.P3 appeal and to dispose of the same, after following due procedure and after affording necessary opportunity of being heard to the petitioner, as expeditiously as is possible, but note later than one month from the date of receipt of a copy of this judgment. Needless to say, until such time as the afore exercise is completed and the resultant order communicated to the petitioner,
WP(C) NO. 16530 OF 2021 5 all further action pursuant to Ext.P1 for recovery of the amount assessed therein shall stand deferred. DEVAN RAMACHANDRAN JUDGE SAS/12/08/2021
WP(C) NO. 16530 OF 2021 6 APPENDIX OF WP(C) 16530/2021 PETITIONER'S EXHIBITS Exhibit P1OF THE ASSESSMENT ORDER DATED 14.01.2020. Exhibit P2OF THE APPELLATE ORDER DATED 31.03.2021. Exhibit P3OF THE MEMORANDUM OF APPEAL DATED 09.07.2021. Exhibit P4OF THE CERTIFICATE DATED NIL ISSUED BY THE SUPPLIERS EVIDENCING PAYMENT OF TAX. Exhibit P4(A)OF THE CERTIFICATE DATED 29/07/2021 ISSUED BY THE SUPPLIERS EVIDENCING PAYMENT OF TAX. Exhibit P5OF THE REFERENCE ORDER DATED 24.07.2020 IN WPC NO.5467/2017 AND CONNECTED CASES. RESPONDENTS' EXHIBITS:- NIL
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.