Inbisco INDIA PVT. LTD. vs. Asst. Commissioner - Kerala High Court, 05 December 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 WP(C).No.31396 OF 2019(Y) PETITIONER: M/S.INBISCO INDIA PVT. LTD., NEAR DEVI THEATRE, SHORANUR ROAD, MANKARA, PALAKKAD DISTRICT, REPRESENTED BY ITS DY.MANAGER-TAXATION, AVASARALA V L N DIWAKAR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 ASST. COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, DEPARTMENT OF STATE GST, 3RD FLOOR, COMMERCIAL TAX COMPLEX, PALAKKAD- 678001. 2 COMMISSIONER OF STATE GST, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM- 695002. DR.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.12.2019, ALONG WITH WP(C).31393/2019(Y), WP(C).31473/2019(H), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).Nos.31396, 31393 & 31473 OF 2019 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 WP(C).No.31393 OF 2019(Y) PETITIONER: M/S.INBISCO INDIA PVT. LTD., NEAR DEVI THEATRE, SHORANUR ROAD, MANKARA, PALAKKAD DISTRICT, REPRESENTED BY ITS DY.MANAGER-TAXATION, AVASARALA V L N DIWAKAR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.KRISHNA K. RESPONDENTS: 1 ASST. COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, DEPARTMENT OF STATE GST, 3RD FLOOR, COMMERCIAL TAX COMPLEX, PALAKKAD-678 001. 2 COMMISSIONER OF STATE GST, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002. DR.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.12.2019, ALONG WITH WP(C).31396/2019(Y), WP(C).31473/2019(H), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).Nos.31396, 31393 & 31473 OF 2019 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 WP(C).No.31473 OF 2019(H) PETITIONER: M/S.INBISCO INDIA PVT. LTD., NEAR DEVI THEATRE, SHORANUR ROAD, MANKARA, PALAKKAD DISTRICT, REPRESENTED BY ITS DY.MANAGER-TAXATION, AVASARALA V L N DIWAKAR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 ASST. COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, DEPARTMENT OF STATE GST, 3RD FLOOR, COMMERCIAL TAX COMPLEX, PALAKKAD-678001 2 COMMISSIONER OF STATE GST, TAX TOWERS, KULLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695002 DR.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.12.2019, ALONG WITH WP(C).31393/2019(Y), WP(C).31396/2019(Y), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).Nos.31396, 31393 & 31473 OF 2019 4 JUDGMENT [ WP(C).31396/2019, WP(C).31393/2019, WP(C).31473/2019 ] In all these writ petitions, the petitioners seek permission from the respondents to revise the returns filed by them for various assessment years under the KVAT/CST Act.

The learned Government Pleader would submit, on instructions, that there are no penal proceedings initiated against any of the petitioners for the assessment years in question and hence the request for revision of returns preferred by them can be considered. Taking note of the said submission of the learned Government Pleader, on instructions, I allow this writ petition by directing the respondents to open the web portal of the department for a period of one week after intimation to the petitioners so as to enable the petitioners to revise the returns for the assessment years in question. The petitioners shall produce a copy of this writ petition together with a copy of this judgment before the respondents, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE Np/06.12.19

WP(C).Nos.31396, 31393 & 31473 OF 2019 5 APPENDIX OF WP(C) 31396/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF RETURN FILED BY THE PETITIONER FOR THE MONTH OF APRIL 2014, DATED 15.05.2014. EXHIBIT P1 (a) COPY OF RETURN FILED BY THE PETITIONER FOR THE MONTH OF MAY 2014, DATED 13.06.2014. EXHIBIT P1 (b) COPY OF RETURN FILED BY THE PETITIONER FOR THE MONTH OF JUNE 2014, DATED 15.07.2014. EXHIBIT P1 (c) COPY OF RETURN FILED BY THE PETITIONER FOR THE MONTH OF JULY 2014, DATED 14.08.2014. EXHIBIT P1 (d) COPY OF RETURN FILED BY THE PETITIONER FOR THE MONTH OF AUGUST 2014, DATED 16.09.2014. EXHIBIT P1 (e) COPY OF RETURN FILED BY THE PETITIONER FOR THE MONTH OF SEPTEMBER 2014, DATED 15.10.2014. EXHIBIT P1 (f) COPY OF RETURN FILED BY THE PETITIONER FOR THE MONTH OF OCTOBER 2014, DATED 15.11.2014. EXHIBIT P1 (g) COPY OF RETURN FILED BY THE PETITIONER FOR THE MONTH OF DECEMBER 2014, DATED 17.01.2015. EXHIBIT P1 (h) COPY OF RETURN FILED BY THE PETITIONER FOR THE MONTH OF JANUARY 2015, DATED 14.02.2015. EXHIBIT P2 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT THROUGH ITS CHARTERED ACCOUNTANT DATED 06.01.2016. EXHIBIT P3 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 13.01.2016. EXHIBIT P4 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 26.02.2016. WP(C).Nos.31396, 31393 & 31473 OF 2019 6 EXHIBIT P5 COPY OF APPELLATE ORDER ISSUED BY THE DY.COMMISSIONER (APPEALS), PALAKKAD DATED 06.03.2017. EXHIBIT P6 COPY OF APPLICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 26.3.2018. EXHIBIT P6 (a) COPY OF APPLICATION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 26.3.2018. EXHIBIT P7 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 29.12.2018. EXHIBIT P8 COPY OF UNDERTAKING FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 06.03.2019. RESPONDENT'S/S EXHIBITS: NIL

WP(C).Nos.31396, 31393 & 31473 OF 2019 7 APPENDIX OF WP(C) 31393/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF RETURN FILED BY THE PETITIONER FOR THE MONTH OF SEPTEMBER 2013 DATED 15.10.2013. EXHIBIT P1 (a) COPY OF RETURN FILED BY THE PETITIONER FOR THE MONTH OF MARCH 2014 DATED 15.4.2014. EXHIBIT P2 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT THROUGH ITS CHARTERED ACCOUNTANT DATED 6.1.2016. EXHIBIT P3 COPY OF NOTICE ISSUED BY THE IST RESPONDENT DATED 13.1.2016. EXHIBIT P4 COPY OF ORDER ISSUED BY THE IST RESPONDENT DATED 26.2.2016. EXHIBIT P5 COPY OF APPELLATE ORDER ISSUED BY THE DY. COMMISSIONER (APPEALS), PALAKKAD DATED 6.3.2017. EXHIBIT P6 COPY OF APPLICATION FILED BY THE PETITIONER BEFORE THE IST RESPONDENT DATED 28.3.2018. EXHIBIT P6 (a) COPY OF APPLICATION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 28.3.2018. EXHIBIT P7 COPY OF ORDER ISSUED BY THE IST RESPONDENT DATED 29.12.2018. RESPONDENT'S/S EXHIBITS: NIL

WP(C).Nos.31396, 31393 & 31473 OF 2019 8 APPENDIX OF WP(C) 31473/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF RETURN FILED BY THE PETITIONER FOR THE MONTH OF JUNE 2015 DATED 15.07.2015. EXHIBIT P1 (a) COPY OF RETURN FILED BY THE PETITIONER FOR THE MONTH OF SEPTEMBER 2015 DATED 10.11.2015 EXHIBIT P1 (b) COPY OF RETURN FILED BY THE PETITIONER FOR THE MONTH OF NOVEMBER 2015 DATED 14.12.2015 EXHIBIT P1 (c) COPY OF RETURN FILED BY THE PETITIONER FOR THE MONTH OF DECEMBER 2015 DATED 12.01.2016 EXHIBIT P1 (d) COPY OF RETURN FILED BY THE PETITIONER FOR THE MONTH OF JANUARY 2016 DATED 14.03.2016. EXHIBIT P2 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT WITH ENDORSEMENT OF LOCAL DELIVERY BOOK DATED 03.03.2017. EXHIBIT P3 COPY OF APPLICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 28.03.2018. EXHIBIT P3 (a) COPY OF APPLICATION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 28.03.2018. EXHIBIT P4 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 14.09.2017 EXHIBIT P5 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 28.09.2017 EXHIBIT P6 COPY OF UNDERTAKING FILED BY THE 1ST RESPONDENT DATED 06.03.2019 RESPONDENT'S/S EXHIBITS: NIL