T V Khader Ooran And Sons vs. Commercial Taxes Officer - Kerala High Court, 04 October 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 04TH DAY OF OCTOBER 2019 / 12TH ASWINA, 1941 WP(C).No.26252 OF 2019(F) PETITIONER/S: T V KHADER OORAN AND SONS A REGISTERED PARTNERSHIP FIRM AT WARD NO, XXIII/1329, 1330 AND 1331, ALUVA MUNICIPALITY, OLD MARKET, ALUVA- 683101, REPRESENTED BY ITS MANAGING PARTNER T.H. RASHID, AGED 69, S/O. T.O. HYDROSE, VILLA NO, 53, FEDERAL VILLAS, ELOOKKARA, MUPPATHADAM P O, PARUR TALUK- 683150. BY ADVS. SRI.DINESH R.SHENOY SRI.K.C.BALAGOPAL SRI.EBIN MATHEW SRI.P.ROHIT PREMANANDAN SHENOY RESPONDENT/S: COMMERCIAL TAXES OFFICER COMMERCIAL TAXES, OFFICE OF THE STATE TAX OFFICER, ALUVA-683101. G.P SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.26252 OF 2019(F) 2 JUDGMENT The petitioner has approached this Court impugning Ext.P10 reassessment notice and Ext.P11 summons issued to the petitioner in connection with the completion of an assessment under the K VAT Act 2003 for the assessment year 2013-14. It is the case of the petitioner that although he has preferred Ext.P12 reply to the said reassessment notice, it is very likely that the assessment will be concluded against him.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondent.

On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I am of the view that since Exts.P10 and P11 are only notices issued in connection with an assessment, that is proposed against the petitioner, an interfering with the said notices at this stage in exercise of the powers under Article 226 of the Constitution of India is only unwarranted. Accordingly, I dispose the writ petition by directing the respondent, before whom Ext.P12 reply has been preferred by the petitioner, in response to Ext.P10 reassessment notice to proceed to adjudicate the same after hearing the

WP(C).No.26252 OF 2019(F) 3 petitioner. To enable the respondent to do so, I direct the petitioner to appear before the respondent at his office at 11 a.m on 17.10.2019. The respondent shall pass orders after considering the objections in the reply submitted by the petitioner and after hearing the petitioner, within three weeks thereafter. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the respondent, for further action. sab A.K.JAYASANKARAN NAMBIAR JUDGE

WP(C).No.26252 OF 2019(F) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF PARTNERSHIP DEED OF THE PETITIONER FIRM DATED 1.4.2018. EXHIBIT P2 TRUE PHOTOCOPY OF CERTIFICATE OF REGISTRATION OF THE PETITIONER FIRM UNDER THE KVAT RULES DATED 17.05.2017. EXHIBIT P3 TRUE PHOTOCOPY OF CERTIFICATE OF REGISTRATION OF THE PETITIONER UNDER THE GST ACT DATED 16.07.2018. EXHIBIT P4 TRUE PHOTOCOPY OF KVAT RETURN OF THE PETITIONER FOR THE YEAR 2013-2014. EXHIBIT P5 TRUE PHOTOCOPY OF ANNUAL RETURN NO.10 FILED UNDER THE KVAT RULES 2005 BY THE PETITIONER. EXHIBIT P6 TRUE PHOTOCOPY OF KVAT PRINT RETURNS OF THE PETITIONER FIRM FOR THE YEARS 2014-2015. EXHIBIT P7 TRUE PHOTOCOPY OF KVAT PRINT RETURNS OF THE PETITIONER FIRM FOR THE YEARS 2015-2016. EXHIBIT P8 TRUE PHOTOCOPY OF KVAT PRINT RETURNS OF THE PETITIONER FIRM FOR THE YEARS 2016-2017. EXHIBIT P9 TRUE PHOTOCOPY OF KVAT PRINT RETURNS OF THE PETITIONER FIRM FOR THE YEARS 2017-2018. EXHIBIT P10 TRUE PHOTOCOPY OF NOTICE DATED 20.09.2019 ISSUED BY THE RESPONDENT TO THE PETITIONER UNDER SECTION 25 OF THE K VAT ACT 2003. EXHIBIT P11 TRUE PHOTOCOPY OF SUMMONS TO APPEAR DATED 20.09.2019 ISSUED TO THE PETITIONER. EXHIBIT P12 TRUE PHOTOCOPY OF OBJECTION SUBMITTED BY THE PETITIONER TO EXT.P10 NOTICE.