Mahesh vs. The Assistant Commissioner (Intelligence) - Kerala High Court, 25 May 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 25TH DAY OF MAY 2018 / 4TH JYAISHTA, 1940 WP(C).No. 13405 of 2018 PETITIONER MAHESH., S/O. PADMANABHA PILLAI, AGED 42 YEARS, SREE VINAYAKA AGENCIES, ULIYACOVIL, KOLLAM, RESIDING AT KANDOLIL VAYALIL VEEDU, NITHYAPRABHA NAGAR-39, ULIYACOVIL P.O., KOLLAM. BY ADV.SRI.B.MOHANLAL RESPONDENTS: 1. THE ASSISTANT COMMISSIONER (INTELLIGENCE) STATE GOODS AND SERVICE TAX DEPARTMENT, GST COMPLEX, ASRAMAM, KOLLAM-691002. 2. THE STATE TAX OFFICER (IB) -1, STATE GST DEPARTMENT, GST COMPLEX, ASRAMAM, KOLLAM-691002. 3. THE STATE TAX OFFICER 1 CIRCLE, GST COMPLEX, ASRAMAM, KOLLAM-691002. 4. SRI. M.S.VIJAYAKUMAR, VIJAYAKUMAR PROVISION STORES, AYINKAMAM, PARASSALA P.O., THIRUVANANTHAPURAM DISTRICT-695502. 5. THE STATION HOUSE OFFICER PARASSALA POLICE STATION, PARASSALA P.O., THIRUVANANTHAPURAM. 695502. R1 TO R3, R5 BY SR GOVERNMENT PLEADER SMT. M.M. JASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25-05-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sdr/- 26.5.18 WP(C).No. 13405 of 2018 (A) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT -P1 THE TRUE COPY OF THE NOTICE NO.CR-24/17-18 DATED 26/2/2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT -P2 THE TRUE COPY OF THE OBJECTION DATED 19/3/2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT -P3 THE TRUE COPY OF THE OBJECTION DATED 19/3/2018 FILED BY THE 4TH RESPONDENT BEFORE THE 1ST RESPONDENT. EXHIBIT -P4 THE TRUE COPY OF THE COMPLAINT DATED 7/4/2018 FILED BY THE PETITIONER BEFORE THE STATION HOUSE OFFICER, PARASALA POLICE STATION ON AND ITS RECEIPT NO. 46945/2018 DATED 8/4/2018. RESPONDENTS EXHIBITS NIL /TRUE COPY/ PA TO JUDGE sdr/- 26.5.18 P.B.SURESH KUMAR, J. --------------------------------------------- W.P.(C) No. 13405 of 2018 --------------------------------------------- Dated this the 25th day of May, 2018

JUDGMENT Ext.P1 notice issued by the first respondent under section 67(1)(c)(d) & (i) of the Kerala Value Added Tax Act, 2003 (the Act), is under challenge in the writ petition. In terms of Ext.P1 notice, the petitioner was called upon to raise objections, if any, against the proposal made therein to impose a penalty of Rs. 4,68,972/- on the petitioner under the Act. The case of the petitioner is that he is not liable to pay the penalty proposed to be imposed on him. He

therefore challenges Ext. P1 notice in this proceedings under Article 226 of the Constitution of India.

Heard the learned counsel for the petitioner as WPC 13405 /18 also the learned Government Pleader.

The issue whether the petitioner is liable to penalty under the Act is a matter for the first respondent to consider at the first instance, after considering the objections, if any, raised by the petitioner against the proposal made in Ext. P1 notice. In the said view of the matter, the writ petition is dismissed without prejudice to the right of the petitioner to raise objections against the proposal made in Ext.P1 notice. Needless to say that if the petitioner raises objection against the proposal made in Ext.P1 notice, orders shall be passed after considering the objections raised by the petitioner and after affording the petitioner an opportunity of hearing. P.B.SURESH KUMAR, JUDGE vps 25/5 // PS to Judge