M/S. Ktees Paper Mart vs. The Asst. Commissioner Of State Tax (Assmnt)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 03RD DAY OF OCTOBER 2019 / 11TH ASWINA, 1941 WP(C).No.26228 OF 2019(C) PETITIONER/S: M/S. KTEES PAPER MART HIGH ROAD, THRISSUR DISTRICT, REPRESENTED BY ISAAC T. KUNNATH, PARTNER. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT/S: 1 THE ASST. COMMISSIONER OF STATE TAX (ASSMNT) STATE GST DEPT., SPECIAL CIRCLE, THRISSUR-680 004 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.26228 OF 2019(C) 2 JUDGMENT The challenge in this writ petition is against Ext.P1 notice dated 24.07.2019 issued to the petitioner wherein the allegation raised is that the assessee had collected tax from the purchasers in 94 transactions that have been listed out in the notice, but had not remitted the collected tax to the Government Exchequer. The contention of the learned counsel for the petitioner is essentially that, while Ext.P1 notice gives the details as available in the Kerala Value Added Tax Act with regard to the transactions effected by the petitioner, there is no mention in the notice of the invoice numbers corresponding to the transactions in question, by verifying which alone the petitioner can ascertain whether tax had in fact been collected and paid to the Department in respect of these transactions. The limited prayer in the writ petition is for a direction to the respondent to furnish the details of invoices corresponding to the transactions shown in Ext.P1 notice and to permit the petitioner to file his objections to Ext.P1 notice and thereafter to the respondents to complete the adjudication on the notice issued to the petitioner.
I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions: i) The 1st respondent shall furnish the petitioner with details of the invoices raised by the petitioner corresponding to the transactions reflected in Ext.P1 notice issued to the petitioner within a period of two weeks from today.
WP(C).No.26228 OF 2019(C) 3 ii) On receipt of the details of invoices from the 1st respondent, the petitioner shall furnish the reply to Ext.P1 notice to the 1st respondent within a further period of two weeks from the date of receipt of the details from the 1st respondent. iii) The 1st respondent shall, within three weeks thereafter, pass orders in the matter after hearing the petitioner. Needless to say, no coercive steps for demand of tax shall be taken against the petitioner till such time as orders are passed by the 1st respondent, as directed above. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 1st respondent, for further action. A.K.JAYASANKARAN NAMBIAR
JUDGE WP(C).No.26228 OF 2019(C) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11.
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.