Rinujith Christian Sahayadas vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THUR AY, THE 14TH DAY OF MARCH 2019 / 23RD PHALGUNA, 1940 WP(C).No.7690 of 2019 PETITIONER/S: RINUJITH CHRISTIAN SAHAYADAS, AGED 37 YEARS, PROPRIETOR, MATHA AUTOMOBILES, SR COMPLEX, PERINGAMMALA, KALLIYOOR P.O.THIRUVANANTHAPURAM 695 042. BY ADVS. SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS RESPONDENT/S: 1 THE STATE TAX OFFICER, SQUAD NO V11, STATE GST DEPARTMENT, THIRUVANANTHAPURAM AT NEYYATTINKARA-695 121. 2 THE STATE TAX OFFICER, STATE GST DEPARTMENT SECOND CIRCLE, TAX TOWER, KARAMANA-PO, THIRUVANANTHAPURAM-695 002. 3 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695
BY GOVERNMENT PLEADER, SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.7690/2019 2 JUDGMENT The petitioner, challenging Ext.P5 series of penalty orders for the assessment years 2011-2012, 2012-2013 and 2013-2014, approached this Court. The petitioner's main argument is that the petitioner was never given an opportunity to raise objection and produce the documents.
As seen from paragraph-3 of the notice, several opportunities were given to the petitioner stretching for a period of three months. In such circumstances, the petitioner is having an alternate remedy to file an appeal. With liberty as above, the writ petition is dismissed. A.MUHAMED MUSTAQUE JUDGE ln
WP(C).No.7690/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 29.6.2012 FOR 2011-12 E-FILED BEFORE THE 1ST RESPONDENT THROUGH KVATIS BY THE PETITIONER. EXHIBIT P1 AOF ANNUAL RETURN DATED 5.7.2013 FOR 2012-13 E-FILED BEFORE THE 1ST RESPONDENT THROUGH KVATIS BY THE PETITIONER. EXHIBIT P1 BOF ANNUAL RETURN DATED 23.6.14 FOR 2013-14 E-FILED BEFORE THE 1ST RESPONDENT THROUGH KVATIS BY THE PETITIONER. EXHIBIT P2OF COMMON AND COMPOSITE TYPE PROPOSAL NOTICE DATED 3.4.2018 FOR THE YEARS 2011,12,12-13,13-14,14-15 &15-16 ISSUED U/S 67(1) OF THE KAVT ACT BY 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P3OF THE ADJOURNMENT CUM COMMON PARE REPLY DATED 3.8.18 SUBMITTED BEFORE 1ST RESPONDENT, SEEKING TIME TO FILE DETAILS REPLY AND TO PROVIDE PERSONAL HEARING TO THE PETITIONER. EXHIBIT P4OF TRADING PROFIT & LOSS ACCOUNT AND BALANCE SHEET DATED NIL FOR THE YEAR 2011-12 PREPARED FOR BANK LOAN, SEIZED BY THE 1ST RESPONDENT. EXHIBIT P4 AOF TRADING PROFIT & LOSS ACCOUNT AND BALANCE SHEET DATED NIL FOR THE YEAR 2012-13 PREPARED FOR BANK LOAN, SEIZED BY THE 1ST RESPONDENT WHILE CONDUCTING INSPECTION. EXHIBIT P4 BOF TRADING PROFIT & LOSS ACCOUNT AND BALANCE SHEET DATED NIL FOR THE YEAR 2013-14 PREPARED FOR BANK LOAN, SEIZED BY THE 1ST RESPONDENT WHILE CONDUCTING INSPECTION. EXHIBIT P4 COF PROJECTED TRADING, PROFIT & LOSS ACCOUNT AND BALANCE SHEET FOR THE YEAR 2014-15 PREPARED FOR BANK LOAN, SEIZED BY THE 1ST RESPONDENT. EXHIBIT P4 DPROJECTED TRADING, PROFIT & LOSS ACCOUNT AND BALANCE SHEET FOR THE YEAR 2015-16 PREPARED FOR BANK LOAN, SEIZED BY THE 1ST RESPONDENT WHILE CONDUCTING INSPECTION.
WP(C).No.7690/2019 4 EXHIBIT P4 EOF PROJECTED TRADING PROFT & LOSS ACCOUNT AND BALANCE SHEET FOR THE YEAR 2016- 017 PREPARED FOR BANK LOAN, SEIZED BY THE 1ST RESPONDENT WHILE CONFUTING INSPECTING. EXHIBIT P5OF PENALTY ORDER DATED 30.11.2018 PASSED U/S 67 OF THE KAVT ACT BASED ON EXHIBIT-P4 FOR THE YEAR 2011-12 BY THE 1ST RESPONDENT AND SERVED IT TO THE PETITIONER ON 19.1.2019. EXHIBIT P5 AOF PENALTY ORDER DATED 30.11.2018 PASSED U/S 67 OF THE KAVT ACT BASED ON EXHIBIT-P4(A) FOR THE YEAR 2012-13 BY THE 1ST RESPONDENT AND SERVED IT TO THE PETITIONER ON 19.1.2019. EXHIBIT P5 BOF PENALTY ORDER DATED 30.11.2018 PASSED U/S 67 OF THE KAVT ACT BASED ON EXHIBIT-P4(B) FOR THE YEAR 2013-14 BY THE 1ST RESPONDENT AND SERVED IT TO THE PETITIONER ON 19.1.2019. EXHIBIT P6OF BANK LOAN SANCTION LETTER DATED 30.7.14 FOR RS 30 LACKS ISSUED BY THE KERALA GRAMIN BANK TO THE PETITIONER. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE
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.