M/S. Kalyan Sarees vs. The Deputy Commissioner

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 08TH DAY OF OCTOBER 2020 / 16TH ASWINA, 1942 WP(C).No.18378 OF 2020(V) PETITIONER/S: M/S. KALYAN SAREES ARAYIDATHUPALAM, MAVOOR ROAD, KOZHIKODE-673 016, REPRESENTED BY ITS MANAGING PARTNER T.S.RAMACHANDRAN. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT/S: 1 THE DEPUTY COMMISSIONER SPECIAL CIRCLE-1, STATE GST DEPARTMENT, KOZHIKODE-673 020. 2 THE JOINT COMMISSIONER, STATE GST DEPARTMENT, KOZHIKODE-673 006. 3 THE COMMISSIONER OF SGST, STATE GST DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM- 695 003. DR.THUSHARA JAMES; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.18378 OF 2020(V) 2 JUDGMENT The petitioner has approached this Court apprehending that the 1st respondent would finalize the assessment for the year 2013-14 under the Kerala Value Added Tax ('the Act' for short), without considering material that the petitioner believes is relevant for justifying the self assessment done by him for the said year. When the matter was taken up for orders today, it was submitted by the learned Government Pleader on instructions that the voluminous material that was sought for by the petitioner, was furnished to him through an e-mail. While the learned counsel for the petitioner does not dispute the receipt of the said e-mail, it is his submission that if the audited accounts of the petitioner for the year in question are also perused by the 1st respondent before finalizing the assessments of the petitioner for the assessment year in question, then that would suffice to redress the grievance of the petitioner. Taking note of the rival submissions, I dispose the writ petition by directing the 1st respondent to consider the material produced by the petitioner impugning the audited statement, if any, produced before him at the time of hearing, before finalizing the assessment in relation to the petitioner for the assessment year 2013-14 under the Act. The 1st respondent shall finalize the assessment after following the procedure aforementioned within an outer time limit of three months from the date of receipt of a copy of this

WP(C).No.18378 OF 2020(V) 3 judgment. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 1st respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.18378 OF 2020(V) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE U/S 25(1) OF KVAT ACT NO 32110891659/2013-14 DATED 3.2.2020 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE JUDGMENT IN WPC NO 8613/2020 DATED 18.3.2020 EXHIBIT P3OF THE NOTICE NO 32110891659/2013-14 DATED 26.8.2020 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P4OF THE REPLY LETTER DATED 3.9.2020 EXHIBIT P5OF THE LETTER DATED 9/9/2020 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P6OF THE STATEMENT OF DELIVERY NOTES ISSUED BY THE 1ST RESPONDENT EXHIBIT P7OF THE REQUEST DATED 17/9/2020 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT