M/S. Future Lifestyle Fashions Private LTD. vs. The Assistant Commissioner (Assessment) Special Circle - Kerala High Court, 17 July 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 17TH DAY OF JULY 2020 / 26TH ASHADHA, 1942 WA.No.920 OF 2020 AGAINST THE ORDER/JUDGMENT IN WP(C) 13697/2020(J) OF HIGH COURT OF KERALA APPELLANT: M/S. FUTURE LIFESTYLE FASHIONS PRIVATE LTD., XI/817, CITY CENTRE, ENGLISH CHURCH ROAD, PALAKKAD-678001, REPRESENTED BY ITS AUTHORIZED SIGNATORY AND MANAGER COMMERCIAL MR. SAJI V.S. NAIR. BY ADV. SMT.K.LATHA RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE,COMMERCIAL TAX DEPARTMENT, PALAKKAD- 678001. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT OFFICE, KERALA, PALAKKAD-678001. 3 THE INSPECTING ASSISTANT COMMISSIONER/ REVENUE RECOVERY OFFICER IN CHARGE, STATE GST DEPARTMENT OFFICE, KERALA, PALAKKAD-678001. OTHER PRESENT: SENIOR GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 17.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

Writ Appeal No.920/2020 ::2:: J U D G M E N T Dated this the 17th day of July, 2020 Vinod Chandran, J The impugned

judgment

refused discretionary exercise under Article 226 and relegated the appellant to the statutory remedy. The issue raised was with respect to exemption entitled to the appellant by way of production of F Forms. Admittedly certain F Forms were not produced before the Assessing Authority. An appeal was filed before the First Appellate Authority and while the same was pending the original F Forms were produced before the Assessing Officer. Copies were produced before the Appellate Authority. The Appellate Authority rejected the same on the ground that copies alone were produced before it.

The learned Counsel submits that as a

Writ Appeal No.920/2020 ::3:: matter of fact, it is mandatory that the F Forms should be produced before the Assessing Officer itself. The Hon'ble Supreme Court considering the pre-amended provision under sub-rule (7) of Rule 12, which required production of prescribed Forms before the authority prior to the assessment by the first assessing authority, held the provision to be directory and not mandatory. [(2005) 6 SCC 499 [State of H.P v. Gujarat Ambuja Cement Ltd.] it was held that in a given case, the declaration form even could be filed before the appellate authority, as an appeal is a continuation of the assessment proceedings. The provision amended in 2005 does not also warrant a different interpretation.

The appellant should have definitely produced the originals before the first appellate authority. In the above circumstances we do not find any reason to interfere with the refusal of the learned Single Judge to exercise discretion.

Writ Appeal No.920/2020 ::4:: However, we make it clear that if an appeal is filed before the Tribunal, the Tribunal could either call for the forms from the assessing officer or remand the matter for consideration. We reject the writ appeal in limine. K. Vinod Chandran,Judge T.R Ravi, Judge jma