Ninan M.Chandy vs. The Deputy Commissioner (Kvat)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNE AY, THE 11TH DAY OF NOVEMBER 2020 / 20TH KARTHIKA, 1942 WP(C).No.24531 OF 2020(N) PETITIONER: NINAN M.CHANDY AGED 61 YEARS PROPRIETOR,M/S.M.M.CHANDY AND COMPANY, DEALERS IN TYRE,TUBE,FLAPS,ETC.PAREKKULAM BUILDINGS,COLLECTORATE.P.O,KOTTAYAM-2. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: 1 THE DEPUTY COMMISSIONER (KVAT) STATE GST DEPARTMENT,SPECIAL CIRCLE, KOTTAYAM-686001. 2 STATE TAX OFFICER, SGST DEPARTMENT,1ST CIRCLE, KOTTAYAM-686001. 3 STATE OF KERALA, REP.BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,TRIVANDRUM- 695001. BY GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.24531 OF 2020(N) 2 JUDGMENT The petitioner has approached this Court impugning Ext.P2 pre- assessment notice issued to him under Section 25(1) of the Kerala Value Added Tax Act. Although various contentions are raised in the Writ Petition in its challenge against Ext.P2 notice, I am of the view that, a Writ Petition is not maintainable to challenge Ext.P2 notice in the absence of any juri ictional error occasioned in the issuance of such notice. Accordingly, the Writ Petition in its challenge against Ext.P2 notice fails and is accordingly dismissed without prejudice to the right of the petitioner to get the matter adjudicated before the adjudicating authority. A.K.JAYASANKARAN NAMBIAR
JUDGE mns
WP(C).No.24531 OF 2020(N) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE ANNUAL RETURN IN FORM NO.10 OF THE YEAR 2016-17 E-FILED ON 26/4/17 EXHIBIT P2 THEOF THE NOTICE DTD.5/10/2020 EXHIBIT P3 THEOF THE MONTHLY RETURN FOR NOVEMBER 2015 ALONG WITH THE UPLOADED SALES STATEMENT IN RESPECT OF M/S.NATIONAL CITY PRESS EXHIBIT P4 THEOF THE MONTHLY RETURN IN FORM NO.10 FOR DECEMBER 2016 ALONG WITH SALES STATEMENT IN FORM NO.52 E-FILED BY M/S.NATIONAL CITY PRESS EXHIBIT P5 THEOF THE REPLY LETTER DT.29/10/2020. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE
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.