Kng Silks And Sarees vs. The Assistant Commissioner

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 15TH DAY OF OCTOBER 2020 / 23RD ASWINA, 1942 WP(C).No.21394 OF 2020(Y) PETITIONER/S: KNG SILKS AND SAREES LAXMI NIVAS, MARKET ROAD NORTH, KOMBARA JUNCTION, COCHIN-682018. REPRESENTED BY ITS PARTNER, PRASHOBH K.P, AGED 35 , S/O K.L. PADMANABHA PAI, KODALIKANDATHIL , LAXMI NIVAS, ADAYATH ROAD, ELAMAKKARA, KOCHI-682026 BY ADVS. SRI.DINESH R.SHENOY SRI.EBIN MATHEW SRI.P.ROHIT PREMANANDAN SHENOY SHRI.SILESH S. PRABHU RESPONDENT/S: THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAXES, FIRST CIRCLE, ERNAKULAM-682018. OTHER PRESENT: GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.21394 OF 2020(Y) 2 JUDGMENT The petitioner has preferred this writ petition impugning Ext.P7 notice. In the writ petition, it is the case of the petitioner that in Ext.P7 notice, issued under Section 25(1) of the KVAT Act, reference is made to various invoices stated to have been issued to the petitioner and which have not been accounted by the petitioner in his Books of Accounts. The petitioner, therefore, seeks a direction to the respondents to furnish him with copies of the documents relied upon in Ext.P7 notice, so that he can verify the same with his Books of Accounts and prefer an appropriate reply to the notice issued to him.

The learned Government Pleader would submit, on instructions, that the documents relied on in Ext.P7 notice can be issued to the petitioner within a week from today. Taking note of the said submission, I dispose the writ petition with the following directions:- 1) On the petitioner approaching the respondent with a request for the documents mentioned in Ext.P7 notice, the respondent shall within a week from the date of receipt of a copy of this judgment, issue copies of the documents referred to in Ext.P7 to the petitioner. 2) The petitioner shall on receipt of the documents from the

WP(C).No.21394 OF 2020(Y) 3 respondent, and within a period of three weeks thereafter, submit his reply to Ext.P7 notice, raising his contentions on the merits of the case. 3) The respondent shall thereafter afford the petitioner an opportunity of hearing, on which date it will be open to the petitioner to produce any additional material that is required by him for fortifying his contentions on merits. 4) The respondent shall pass orders of assessment for the assessment year 2016-17 under the KVAT Act, within a month, thereafter. The writ petition is disposed as above. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.21394 OF 2020(Y) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF PARTNERSHIP DEED OF THE PETITIONER FIRM DATED 31/03/2009. EXHIBIT P2 TRUE PHOTOCOPY OF CERTIFICATE OF REGISTRATION OF THE PETITIONER FIRM DATED 27/05/2017 UNDER THE K VAT RULES. EXHIBIT P3 TRUE PHOTOCOPY OF CERTIFICATE OF REGISTRATION OF THE PETITIONER DATED 21/09/2017 UNDER THE GST ACT. EXHIBIT P4 TRUE PHOTOCOPY OF K VAT RETURN OF THE PETITIONER FOR THE YEAR 2016-17 DATED 25/05/2017. EXHIBIT P5 TRUE PHOTOCOPY OF AUDIT STATEMENT FOR 2016- 17 OF THE PETITIONER FIRM. EXHIBIT P6 TRUE PHOTOCOPY OF PRINT RETURN OF MONTHLY ASSESSMENT RETURNS FILED BY THE PETITIONER FIRM FOR THE YEAR 2016-17. EXHIBIT P7 TRUE PHOTOCOPY OF NOTICE DATED 24/09/2019 ISSUED BY THE RESPONDENT TO THE PETITIONER UNDER SECTION 25 OF THE K VAT ACT 2003. EXHIBIT P8 TRUE PHOTOCOPY OF OBJECTION DATED 29/9/2020 SUBMITTED TO EXT. P 7 NOTICE. EXHIBIT P9 TRUE PHOTOCOPY OF INTERIM ORDER DATED 22/03/2019 OM WA NO. 747/2019, HIGH COURT OF KERALA. EXHIBIT P10 TRUE PHOTOCOPY OF JUDGMENT DATED 4/10/2019 IN WP(C0 NO. 26252/2019 HIGH COURT OF KERALA.