Kalyan Sarees vs. The Assistant Commissioner - Kerala High Court, 18 March 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNE AY, THE 18TH DAY OF MARCH 2020 / 28TH PHALGUNA, 1941 WP(C).No.8539 OF 2020(N) PETITIONER: KALYAN SAREES ARAYIDATHUPALAM, MAVOOR ROAD, KOZHIKODE-673016 REPRESENTED BY ITS MANAGING PARTNER T.S.RAMACHANDRAN BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE-1, STATE GST DEPARTMENT, KOZHIKODE-673020 2 THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, KOZHIKODE-673006 3 THE COMMISSIONER OF SGST STATE GST DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM. DR.THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.8539/2020 2 JUDGMENT The petitioner in the instant petition is a registered dealer on the rolls of the first respondent bearing Tax Identification No.32110891659 engaged in trading of the textiles and readymade garments. The petitioner has filed Ext.P1 annual return on 20.2.2017 along with a statutory audit report. Return reflected the turn over of Rs.4,73,64,000/- which included taxable and non-taxable items. The petitioner received a notice of assessment under Section 25(1) of the Kerala Value Added Tax, 2003 (hereinafter called 'the KVAT Act') for the assessment year 2015-2016 by proposing to complete the assessment without granting exemption of the goods return made by the petitioner. The petitioner verified the site and tried to download the print outs of the delivery notes to produce the same before the first respondent at the time of hearing, but due to technical reasons, the aforementioned delivery notes for the requested period was blocked. It is in these

W.P.(C) No.8539/2020 3 circumstances the petitioner apprehends that without receipt of the documents and supply thereof, the assessment proceedings may not be finalised.

The learned Government Pleader submits that the adjudication proceedings are still pending, but keeping in view of the fear of the corona virus, it is appropriate that the assessee and the assessing officer should not have interaction as during the course of assessment, similar assessees are required to appear before the assessing officer. The assessing officers shall not take any final call on the assessment till this fear is over and in the meantime, the online web portal will also be reinstated. Therefore, the apprehension expressed by the petitioner in such circumstances can be effaced.

Having heard the counsel for the parties and in view of the submission made by the learned Government Pleader, I am of the view that the arguments are very pure and honest. The petitioner has already expressed the

W.P.(C) No.8539/2020 4 handicappedness in submitting the material documents to the assessing officer, so that the action under Section 25(1) of the Act is found to be without juri iction. In my view, the apprehension of the petitioner expressed at this stage has already put at rest owing to the submissions of the learned Government Pleader. It is made clear that before supplying the documents, the assessment proceedings will not be finalised against the petitioner within a period of 45 days. This Writ Petition is disposed of as above. AMIT RAWAL JUDGE csl

W.P.(C) No.8539/2020 5 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ANNUAL RETURN DATED 20.02.2017 FILED BY THE PETITIONER EXHIBIT P2OF THE NOTICE U/S.25(1) OF KVAT ACT NO.32110891659/2015-16 DATED 28.10.2019 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P3OF THE SCREEN SHOT OF THE KVATIS SITE EXHIBIT P4OF THE REQUEST DATED 27.11.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P5OF THE NOTICE NO.32110891659/2015-16 DATED 05.02.2020 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P6OF THE REQUEST DATED 11.02.2020 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P7OF THE JUDGMENT IN WP(C)NO.29432/2012 DATED 19.12.2012