Judgment
WP(C) NO. 7897 OF 2019 1 2025:KER:28238 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
WEDNESDAY, THE 2ND DAY OF APRIL 2025 / 12TH CHAITHRA, 1947 WP(C) NO. 7897 OF 2019 PETITIONER:
MANAPPURAM JEWELLERS LIMITED 4/ 522, FIRST FLOOR, MANAPPURAM HOUSE, VALAPPAD P.O., THRISSUR 680 567 REPRESENTED BY TIS AUTHORIZED SIGNATORY BASANTH BHASKAR.
BY ADVS.
S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS:
1 THE ASSISTANT COMMISSIONER (ASSESSMENT)-II, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR 680 004.
2 THE INTELLIGENCE OFFICER INVESTIGATION BRANCH II, STATE GOODS AND SERVICES TAX DEPARTMENT, 5TH FLOOR, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM 695 002.
3 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM 695 001.
OTHER PRESENT:
SRI.ARUN AJAY SHANKAR, GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 7897 OF 2019 2 2025:KER:28238 MOHAMMED NIAS C.P., J ............................................................
W.P.(C) No.7897 of 2019 .............................................................
Dated this the 02nd day of April, 2025 JUDGMENT The petitioner was a dealer doing a jewellery business registered under the Kerala Value Added Tax Act, 2003 (for short, the Act). The petitioner submits that the assessment with respect to the year 2011-12 was duly completed, and thereafter, Ext.P4 notice was issued under Section 25(1) of the Act proposing to re- open the assessment for the year 2011-12. Ext.P4 was issued on 23.02.2019.
2. The learned counsel for the petitioner submits that going by the time limit stipulated under Section 25(1) of the Act, the notice should have been issued on or before 31.03.2017 as far as the assessment year 2011-12 is concerned. He also places reliance on the judgment of the Hon'ble Supreme Court reported in The Assistant Commissioner (Assessment) and others v. M/S Cholayil Pvt. Ltd. [2023 SCC online (SC) 2296] and the judgment of this Court in W.A No.774 of 2020 dated 30.11.2022.
WP(C) NO. 7897 OF 2019 3 2025:KER:28238 Given the undisputed facts in the case that Ext.P4 notice was issued only on 23.02.2019 for the assessment year 2011, the same is clearly time-barred. Accordingly, the impugned notice is quashed and the writ petition is allowed as above.
Sd/- MOHAMMED NIAS C.P.
Anu JUDGE
WP(C) NO. 7897 OF 2019 4 2025:KER:28238 APPENDIX OF WP(C) 7897/2019 PETITIONER EXHIBITS EXHIBIT P1 COPY OF ANNUAL RETURN FILED FOR THE YEAR 2011-12.
EXHIBIT P2 COPY OF ORDER DATED 17.9.2014 ISSUED BY THE 2ND RESPONDENT.
EXHIBIT P3 COPY OF NOTICE DATED 18.9.2015 ISSUED BY THE 1ST RESPONDENT FOR PRODUCTION OF ACCOUNTS.
EXHIBIT P4 COPY OF NOTICE DATED 23.2.2019 ISSUED BY THE 1ST RESPONDENT.