INDIA Photo House vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL THUR AY, THE 20TH DAY OF FEBRUARY 2020 / 1ST PHALGUNA, 1941 WP(C).No.3907 OF 2020(K) PETITIONER: INDIA PHOTO HOUSE DOOR NO.25/155, CHEMBOTTIL LANE, THRISSUR-680 001.REP BY ITS MANAGING PARTNER,K.T.DAVIES, AGED 76, S/O. THOMASKUTTY BY ADVS. SRI.DINESH R.SHENOY SRI.K.C.BALAGOPAL (ALWAYE) SRI.EBIN MATHEW SRI.P.ROHIT PREMANANDAN SHENOY RESPONDENT: THE STATE TAX OFFICER IIIRD CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, GST COMPLEX, POOTHOLE, THRISSUR-680 004 DR. THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.3907 OF 2020(K) 2 JUDGMENT Dated this the 20th day of February 2020 The grievance of the petitioner in this writ petition is that for the assessment year 2013-2014, respondent has initiated the proceedings under Section 25(1) of the Kerala Value Added Tax, 2003 which are exercised time barred as the period of five years expired on 21.3.2019. In view of the settled law, the said notice is liable to be quashed.
The learned Government Pleader, on the other hand brought to the attention of this Court by Ext.P3 showing that the notice is not under Section 25(1) but read with 25AA and for initiation of the proceedings under Section 25AA, there is no limitation and the petitioner at liberty to file reply and take all objections in accordance
WP(C).No.3907 OF 2020(K) 3 with law.
Petitioner had in such circumstances, shall at liberty to file reply to the notice which shall be decided by the Authority by adhering to the principles of natural justice. With the aforementioned observations, the writ petition stands dismissed. AMIT RAWAL JUDGE ACM
WP(C).No.3907 OF 2020(K) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF PARTNERSHIP DEED DATED 1.10.2001 EXHIBIT P2 TRUE PHOTOCOPY OF CERTIFICATE OF REGISTRATION UNDER THE GOODS AND SERVICES TAX ACT WITH DETAILS OF MANAGING PARTNER DATED 21.9.2017 EXHIBIT P3 TRUE PHOTOCOPY OF NOTICE DATED 30.1.2020 ISSUED BY THE RESPONDENT UNDER SECTION 25(1) OF THE K VAT ACT 2003 EXHIBIT P4 TRUE PHOTOCOPY OF OBJECTION DATED 5.2.2020 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT, WITH POSTAL RECEIPT
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.