M/S Arun Agro Metals And Co vs. The State Tax Officer
Held
The Court declined to quash the show cause notice but granted the petitioner three months to submit a reply with supporting documents. The first respondent was directed to consider the reply, provide a personal hearing, and consider dropping the proceedings if the tax amount in dispute was already remitted by the Railway.
Facts
The petitioner challenged a show cause notice proposing re-assessment for the assessment year 2013-14 under the KVAT Act, seeking to deny input credit for VAT collected by Southern Railway. The petitioner contended that due to the COVID-19 pandemic, they were unable to obtain necessary documents from the Railways to effectively reply to the notice.
Key Issues
Whether the High Court should interfere with a show cause notice for reassessment under the KVAT Act, and if the petitioner should be granted additional time to respond due to difficulties in obtaining documents during the COVID-19 pandemic.
Sections Cited
Section 25(1) of KVAT Act, Section 25AA of KVAT Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH WEDNESDAY, THE 26TH DAY OF AUGUST 2020 / 4TH BHADRA, 1942 WP(C).No.8716 OF 2020(L) PETITIONER: M/S ARUN AGRO METALS & CO.,14/100A, MEENACHI NIVAS, KAVALAPPARA P.O., SHORANUR-679 523, PALAKKAD DISTRICT, REPRESENTED ITS MANAGING PARTNER, SHRI.K.MOHANASUNDARAM BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENTS: 1 THE STATE TAX OFFICER,GST DEPARTMENT, MINI CIVIL STATION, KANNIYAMPURAM, OTTAPALAM-679 104. 2 THE DEPUTY COMMISSIONER, SGST DEPARTMENT, BEHIND CIVIL STATION, PALAKKAD-678 001. 3 STATE OF KERALA,REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,PIN-695 001. SENIOR GOVERNMENT PLEADER SRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.08.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.8716/2020 2 JUDGMENT Dated this the 26th day of August, 2020 The petitioner is before this Court challenging Ext.P2 notice proposing to make re-assessment of the turn over of the assessment year 2013-14 by denying the input credit already allowed for the VAT collected by Southern Railway for the sale effected by the
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.