Aranhikkal Granite Unit vs. The Commissioner Of Commercial Taxes

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY ,THE 22ND DAY OF MARCH 2019 / 1ST CHAITHRA, 1941 WP(C).No. 4015 of 2019 PETITIONER/S: ARANHIKKAL GRANITE UNIT, PATHAPIRIYAM P.O., MALAPPURAM DISTRICT- 676123, REPRESENTED BY MANAGING PARTNER, MR.A.JAMAL MOHAMMED. BY ADVS. SMT.LATHA ANAND SRI.JOSEPH SEBASTIAN (PARACKAL) RESPONDENT/S: 1 THE COMMISSIONER OF COMMERCIAL TAXES, OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, TAXES TOWERS, 8TH FLOOR, KARAMANA, THIRUVANANTHAPURAM. 2 ASSISTANT COMMISSIONER OF STATE TAX I, STATE GST DEPARTMENT OF KERALA, SPECIAL CIRCLE, MALAPPURAM- 676505. OTHER PRESENT: THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

-2- W.P.(C). No. 4015 of 2019 JUDGMENT The petitioner approached this Court challenging Ext.P8 notice issued under Section 6(5) of the Central Sales Tax (Kerala) Rules, 1957. The petitioner challenges Ext.P8 in the light of Ext.P1 order passed by the Tribunal. It is to be noted that the Tribunal passed such an order in the matter under Section 7 of the Kerala Goods and Service Tax Act. The present notice pertains to Section 6(5) of the CST (Kerala) Rules. The petitioner's case is that what is being presently attempted by Ext.P8 is to reopen the issue concluded by Ext.P1. On the other hand, the learned Government Pleader submits that the proceedings are totally different. Both are under different statutory provisions and compounding as referred in Ext.P1 is under KGST Act. The learned counsel for the petitioner would submit that the present attempt is based on Ext.P2 Circular No.29/14 dated 22.11.2014, which is contrary to Ext.P1. The circular is only a clarification. However, objection raised by the petitioner in the light of Ext.P1 will have to be considered by the 2nd respondent, while concluding the proceedings. The petitioner is at liberty to file further objections, if any, within three weeks. The petitioner shall appear before the 2nd respondent on 04.04.2019. After adverting to the

-3- W.P.(C). No. 4015 of 2019 objections in the light of Ext.P1, appropriate orders shall be passed. It is made clear that Ext.P2 circular is only in the nature of clarification and it cannot be treated as a directive. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE das APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORDER OF THE APPELLATE TRIBUNAL DATED 05.03.2004. EXHIBIT P2OF CIRCULAR NO.29/14 DATED 22.11.2014. EXHIBIT P3OF THE RECEIPT SHOWING PAYMENT OF TAX. EXHIBIT P4OF THE NOTICE DATED 27.10.2015 U/S 6(5) OF THE CST (KERALA) RULES FOR THE YEAR 2009-10. EXHIBIT P5OF THE NOTICE DATED 27.10.2015 U/S 6(5) OF THE CST (KERALA) RULES FOR THE YEAR 2010-11. -4- W.P.(C). No. 4015 of 2019 EXHIBIT P6OF THE NOTICE DATED 27.10.2015 U/S 6(5) OF THE CST (KERALA) RULES FOR THE YEAR 2012-13. EXHIBIT P7OF NOTICE ISSUED BY 2ND RESPONDENT DATED 10.10.2018. EXHIBIT P8OF THE HEARING NOTICE DATED 19.01.2019.