M/S. Paragon Polymer Products P. LTD vs. The Assistant Commissioner [Kvat] Ii

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH THUR AY, THE 06TH DAY OF AUGUST 2020 / 15TH SRAVANA, 1942 WP(C).No.23003 OF 2016(A) PETITIONER: M/S. PARAGON POLYMER PRODUCTS P LTD., CHALUKUNNU, KOTTAYAM, REPRESENTED BY ITS MANAGING DIRECTOR, SAJAN K.THOMAS. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (KVAT) II, SPECIAL CIRCLE, COMMERCIAL TAXES, KOTTAYAM - 686 002. 2 THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOTTAYAM - 686 002. 3 THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 001. 4 STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY SENIOR GOVERNMENT PLEADER – SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06.08.2020, ALONG WITH WP(C).26492/2017(J), WP(C).27581/2018(W), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).23003/2016 & WP(C).26492/2017 & WP(C).27581/2018 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH THUR AY, THE 06TH DAY OF AUGUST 2020 / 15TH SRAVANA, 1942 WP(C).No.26492 OF 2017 PETITIONER: M/S. PARAGON POLYMER PRODUCTS PVT. LTD., CHALUKUNNU, KOTTAYAM, REPRESENTED BY ITS MANAGING DIRECTOR, SAJAN K.THOMAS. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER [KVAT]-II SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM - 686 002. 2 THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM - 686 002. 3 THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 001. 4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY SENIOR GOVERNMENT PLEADER – SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06.08.2020, ALONG WITH WP(C).23003/2016(A), WP(C).27581/2018(W), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).23003/2016 & WP(C).26492/2017 & WP(C).27581/2018 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH THUR AY, THE 06TH DAY OF AUGUST 2020 / 15TH SRAVANA, 1942 WP(C).No.27581 OF 2018(W) PETITIONER: M/s.PARAGON POLYMER PRODUCTS PVT. LTD., CHALUKUNNU, KOTTAYAM, REPRESENTED BY ITS MANAGING DIRECTOR, SAJAN.K THOMAS BY ADV. HARISANKAR V. MENON RESPONDENTS: 1 THE ASST. COMMISSIONER (KVAT)-II SPECIAL CIRCLE, DEPARTMENT OF STATE GST, KOTTAYAM – 686 002 2 THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM - 686 002 3 THE COMMISSIONER OF STATE GST, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 001 4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 BY SENIOR GOVERNMENT PLEADER – SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06.08.2020, ALONG WITH WP(C).23003/2016(A), WP(C).26492/2017(J), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).23003/2016 & WP(C).26492/2017 & WP(C).27581/2018 4 JUDGMENT Dated this the 6th day of August, 2020 [ WP(C).No.23003/2016, WP(C).No.26492/2017, WP(C)No.27581/2018 ] The learned counsel for the petitioner seeks to withdraw these writ petitions, with liberty to resort to Amnesty scheme offered by the Government. Granting the liberty, the writ petitions are dismissed as withdrawn. It is made clear that the interim orders passed in these writ petitions will also stand vacated. N. NAGARESH JUDGE SR

WP(C).23003/2016 & WP(C).26492/2017 & WP(C).27581/2018 5 APPENDIX OF WP(C) 23003/2016 PETITIONER'S EXHIBITS: EXHIBIT P1 THEOF THE REASSESSMENT ORDER NO.32050263082/2012-13 DATED 10.06.2016 ISSUED BY THE ASSISTANT COMMISSIONER-II,

SPECIAL

CIRCLE, COMMERCIAL TAXES, KOTTAYAM. EXHIBIT P2 THEOF THE REASSESSMENT ORDER NO.32050263082/2013-14 DATED 10.06.2016 ISSUED BY THE ASSISTANT COMMISSIONER-II,

SPECIAL

CIRCLE, COMMERCIAL TAXES, KOTTAYAM. EXHIBIT P3 THEOF THE AGREEMENT BETWEEN THE PETITIONER AND M/S.PRESTON INDIA P LTD FOR THE YEAR 2012-13. EXHIBIT P4 THEOF THE AGREEMENT BETWEEN THE PETITIONER AND M/S.ELASTREX POLYMERS P LTD FOR THE YEAR 2012-13. EXHIBIT P5 THEOF THE AGREEMENT BETWEEN THE PETITIONER AND M/S.PRESTON INDIA P LTD FOR THE YEAR 2013-14. EXHIBIT P6 THEOF THE AGREEMENT BETWEEN THE PETITIONER AND M/S.ELASTREX POLYMERS P LTD FOR THE YEAR 2013-14. EXHIBIT P7 THEOF E-RECEIPT FOR THE YEAR 2012-13. EXHIBIT P8 THEOF E-RECEIPT FOR THE YEAR 2013-14. WP(C).23003/2016 & WP(C).26492/2017 & WP(C).27581/2018 6 APPENDIX OF WP(C) 26492/2017 PETITIONER'S EXHIBITS: EXHIBIT P1. COPY OF AGREEMENT ENTERED BETWEEN THE PETITIONER AND M/S.PRESTON INDIA P LTD., BANGALORE DATED 01.04.2015. EXHIBIT P1(A). COPY OF AGREEMENT ENTERED BETWEEN THE PETITIONER AND M/S.ELASTREX POLYMERS P.LTD., BANGALORE DATED 01.04.2015. EXHIBIT P2. COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 10.02.2017. EXHIBIT P2(A). COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 28.02.2017. EXHIBIT P3. COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 27.06.2017. EXHIBIT P4. COPY OF ORDER IN W.P.(C) NO.23003/2016 OF THIS HON'BLE COURT DATED 11.07.2016. WP(C).23003/2016 & WP(C).26492/2017 & WP(C).27581/2018 7 APPENDIX OF WP(C) 27581/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF AGREEMENT BETWEEN THE PETITIONER AND M/S. PRESTON INDIA PRIVATE LIMITED, BENGALURU, 01.04.2016 EXHBIT P1 (A) COPY OF AGREEMENT BETWEEN THE PETITIONER AND M/S.ELASTREX POLYMERS P LTD., BENGALURU, 01.04.2016 EXHIBIT P2 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT, 13.04.2018 EXHIBIT P3 COPY OF OBJECTION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT, 25.04.2018 EXHIBIT P3(A) COPY OF OBJECTION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT, 20.06.2018 EXHIBIT P4 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT, 30.06.2018 EXHIBIT P5 COPY OF ORDER IN W.P(C) NO.26492/17 OF THIS HON'BLE COURT, 10.08.2017