M/S. Future Lifestyle Fashions Limited vs. The Assistant Commissioner (Assessment) - Kerala High Court, 08 July 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNE AY, THE 08TH DAY OF JULY 2020 / 17TH ASHADHA, 1942 WP(C).No.13697 OF 2020(J) PETITIONER: M/S. FUTURE LIFESTYLE FASHIONS LIMITED, XI/817, CITY CENTRE, ENGLISH CHURCH ROAD, PALAKKAD- 678001, REPRESENTED BY IT'S 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. BY GOVERNMENT PLEADER DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.13697 OF 2020(J) 2 JUDGMENT

The petitioner has approached this Court aggrieved by Ext.P5 order of the 1st appellate authority. By the said order, the appellate authority found that the F Forms relied upon by the assessee for claiming exemption were not produced before it notwithstanding the stand of the assessee in the appeal memorandum that copies of the F Forms would be produced at the time of hearing. Ext.P5 appellate order also records that only copies of those F Forms, that had already been produced before the assessing authority were produced before the appellate authority and copies of the other F Forms, on which reliance was placed by the assessee for claiming exemption from tax, had not been produced before the appellate authority.

In the Writ Petition, the petitioner avers that the balance F Forms are also available with the it, and the same can be produced before the appellate authority. In my view, if the petitioner has obtained the remaining F Forms now, as claimed in the writ petition, the remedy of the petitioner lies in filing an appeal before the appellate tribunal against Ext.P5 order, and annexing the copies of the balance F Forms, which were not considered by the original authority or the 1st appellate authority, to the said appeal memorandum. The Tribunal can then

WP(C).No.13697 OF 2020(J) 3 consider the claim for exemption of the assessee in the light of the said documents. Inasmuch as the petitioner had not produced the balance F Forms before the 1st appellate authority, as recorded in Ext.P5 order, and there is nothing in the writ petition that would suggest to the contrary, I do not see any reason to interfere with Ext.P5 order in these proceedings under Article 226 of the Constitution of India. Resultantly, the Writ petition in its challenge against Ext.P5 is dismissed without prejudice to the right of the petitioner to file an appeal against Ext.P5 before the appellate Tribunal and producing copies of the F Forms on which the claim for exemption now rests before the said forum along with the appeal. A.K.JAYASANKARAN NAMBIAR

JUDGE mns/08.7.2020

WP(C).No.13697 OF 2020(J) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE CST ASSESSMENT ORDER FOR THE YEAR 2015-2016 DATED 29.8.2017 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P2 THEOF THE STATUTORY FIRST APPEAL FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE EXHIBIT P1 ASSESSMENT ORDER. EXHIBIT P3 THEOF THE STATEMENT OF FORM SUBMITTED STATUS OF THE PETITIONER COMPANY. EXHIBIT P4 THEOF THE ACKNOWLEDGED LETTER DATED 21ST JUNE 2017, PROVING THE SUBMISSION OF ORIGINAL F FORMS BY THE PETITIONER BEFORE THE FIRST RESPONDENT. EXHIBIT P4A THEOF THE ACKNOWLEDGED LETTER DATED 27TH JUNE 2017 PROVING THE SUBMISSION OF ORIGINAL F FORMS BY THE PETITIONER BEFORE THE FIRST RESPONDENT. EXHIBIT P4B THEOF THE ACKNOWLEDGED LETTER DATED 21ST NOVEMBER 2017 PROVING THE SUBMISSION OF ORIGINAL F FORMS BY THE PETITIONER BEFORE THE FIRST RESPONDENT. EXHIBIT P4C THEOF THE ACKNOWLEDGED LETTER DATED 4TH DECEMBER 2017 PROVING THE SUBMISSION OF ORIGINAL F FORMS BY THE PETITIONER BEFORE THE FIRST RESPONDENT. EXHIBIT P5 THEOF THE APPELLATE ORDER KVAT APPEAL NO.431/2017 DATED 28.2.2020 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER.