M/S.Manappuram Jewellers LTD vs. The Deputy Commissioner Of State Tax
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR TUE AY, THE 30TH DAY OF MARCH 2021 / 9TH CHAITHRA, 1943 WP(C).No.8279 OF 2021(H) PETITIONER: M/S.MANAPPURAM JEWELLERS LTD 4/522, IST FLOOR, MANAPPURAM HOUSE, VALAPPAD P.O., THRISSUR, REPRESENTED BY ITS CHIEF FINANCE OFFICER, BASANTH BHASKAR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF STATE TAX SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, THRISSUR 680004. 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. OTHER PRESENT: GP- SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.8279 OF 2021(H) 2 JUDGMENT Dated this the 30th day of March 2021 Heard the learned Government Pleader appearing for the respondents.
For the assessment years 2013-2014 and 2014-2015 under the CST Act, Ext.P1 notice came to be issued proposing to dis allow exemption for inter-state stock transfer. The learned counsel for the petitioner submits that this action is totally arbitrary and the pre- assessment notices in both these petitions are barred by limitation. According to the learned counsel for the petitioner, the petitioner have approached the respondents for seeking three months additional time for replying these notices. The learned counsel for the petitioner submits that in the alternative, the petitioner be granted time as prayed for submitting objection to the notices at Ext.P1. The learned Government Pleader submits that impugned pre-assessment notices cannot be interfered with in the writ juri iction as the petitioner is having opportunity of hearing before the respondents. She however has no objection for grant of time as prayed by the petitioner for filing their objections and documents if any before the respondents.
In this view of the matter, this writ petition is disposed of with a direction to the respondents to consider the application for WP(C).No.8279 OF 2021(H) 3 adjournment at Ext.P2 moved by the petitioner seeking time of three months for preparing and producing the required documents. The adjudication should be deferred by the respondent by granting three months additional time by as prayed by the petitioner. With this direction, the petition is disposed of. N //// PA to Judge A.M.BADAR JUDGE
WP(C).No.8279 OF 2021(H) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 15.03.2021. EXHIBIT P2 COPY OF APPLICATION, FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 26.03.2021. EXHIBIT P3 COPY OF JUDGMENT IN W.P.(C). NO. 21665/2020 OF THIS HONBLE COURT DTD. 21.10.2020.
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.