Paper Exim PVT. LTD vs. Secretary TO Government

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WP(C)/9752/2018HC KeralaGSTCNR KLHC01041342201821 March 2018Bench: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR4 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR WEDNESDAY, THE 21ST DAY OF MARCH 2018 / 30TH PHALGUNA, 1939 WP(C).No. 9752 of 2018 PETITIONER(S) PAPER EXIM PVT. LTD., REPRESENTED BY ITS MANAGING DIRECTOR, ASHOK KUMAR BHARATIA, S/O.GAURI SHANKAR BHARTIA, AGED 55 YEARS, 4A 1 RDS AVENUE ONE, NEAR PASSPORT OFFICE, PANAMPILLY NAGAR, ERNAKULAM, PIN-682036, HAVING BRANCH OFFICE AT 1ST FLOOR, NO.17, PERIYAPALAYATHAMMAN KOIL STREET, LAKSHMI NAGAR EXTN., LAWSPET, PONDICHERRY, PIN-605008. BY ADVS.DR.SEBASTIAN CHAMPAPPILLY SRI.P.A.SAINUDEEN DR.ABRAHAM P.MEACHINKARA SRI.GEORGE CLEETUS RESPONDENT(S): 1. SECRETARY TO GOVERNMENT, TRANSPORT DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2. THE TRANSPORT COMMISSIONER, TRANS TOWER, VAZHUTHACAUD, THIRUVANANTHAPURAM-695014. 3. THE REGIONAL TRANSPORT OFFICER AND THE REGISTERING AUTHORITY, OFFICE OF THE REGIONAL TRANSPORT OFFICER, 2ND FLOOR, CIVIL STATION, KAKKANAD, COCHIN-682030. R BY SPL.GOVERNMENT PLEADER, SRI.P.SANTHOSH KUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 9752 of 2018 (T) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1- TRUE COPY OF CERTIFICATE OF INCORPORATION OF M/S.PAPER EXIM PVT. LTD. DATED 16/12/2005. EXHIBIT P2- TRUE COPY OF BOARD RESOLUTION DATED 19/08/2017. EXHIBIT P3- TRUE COPY OF LEASE AGREEMENT DATED 07/09/2017. EXHIBIT P4- TRUE COPY OF THE GST REGISTRATION CERTIFICATE OF PAPER EXIM PVT. LTD. BEARING NO.34AADCP8048FIZF DATED 14/09/2017 IN PONDICHERRY. EXHIBIT P5- TRUE COPY OF PURCHASE INVOICE NO.VS1P 1500159 DATED 09/09/2017 OF EVM AUTOKRAFT INDIA PVT. LTD., SOUTH KALAMASSERY, KOCHI-682022. EXHIBIT P6- TRUE COPY OF R.C. PARTICULARS OF THE CAR BEARING REGISTRATION NO.PY 01 CR 1110. EXHIBIT P7- TRUE COPY OF NOTICE BEARING NO.R1/PY39/9019/2017E DATED 13/11/2017. EXHIBIT P8- TRUE COPY OF REPLY DATED 27/11/2017 TO EXHIBIT P8 NOTICE (WITHOUT ANNEXURES) GIVEN TO THE 3RD RESPONDENT. EXHIBIT P9- TRUE COPY OF DEMAND/SHOW CAUSE NOTICE BEARING NO.R1/PY39/9019/2017/E DATED 03/03/2018. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// SD/- P.A. TO JUDGE SKS P.B.SURESH KUMAR, J. ================== W.P.(C.) No.9752 of 2018 ---------------------------------------------- Dated this the 21st day of March, 2018

JUDGMENT In terms of Ext.P9 notice, the petitioner was called upon to show cause why they shall not remit tax in respect of the vehicle referred to in the writ petition in accordance with the provisions contained in the Kerala Motor Vehicles Taxation Act, 1976. The specific case of the petitioner is that a similar notice is issued to them earlier, as per Ext.P7, calling upon them to produce documents to justify the registration of the vehicle in the State of Pondicherry and in response to the said notice, the petitioner gave a detailed explanation. Ext.P8 is the detailed explanation given by the petitioner. According to the petitioner, without considering Ext.P8 explanation, Ext.P9 notice is again issued to the petitioner. He, therefore, seeks appropriate directions in this regard in the writ petition.

2.

Heard the learned counsel for the petitioner as W.P.(C.) No.9752/2018 2 also the learned Government Pleader.

3.

In so far as the petitioner has made the stand clear in Ext.P8 reply sent to Ext.P7 notice, it was inappropriate for the competent authority to issue again a notice in the nature of Ext.P9. In the circumstances, I deem it appropriate to dispose of the writ petition directing the third respondent to consider Ext.P8 explanation sent by the petitioner to Ext.P7 notice, within a period of one month from the date of receipt of a copy of this judgment, after affording the petitioner an opportunity of hearing. Ordered accordingly. Needless to say that until Ext.P8 explanation is considered by the third respondent, further proceedings pursuant to Ext.P9 notice shall be deferred. P.B. SURESH KUMAR, JUDGE SKS

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.