Fathima Moideen vs. Stat Tax Officer
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 15TH DAY OF JANUARY 2021 / 25TH POUSHA, 1942 WP(C).No.23692 OF 2020(J) PETITIONER: FATHIMA MOIDEEN PROPRITRIX, M/S ASHIQUE AGENCIES, K. CHAPPATHU P.O., IDUKKI-685 505. BY ADVS. SRI.P.S.SOMAN PULLADAN SMT.T.RADHAMONY RESPONDENTS: 1 STAT TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT, KATTAPPANA P.O., IDUKKI-685 508. 2 THE ASSISTANT COMMISSIONER (APPEALS), STATE GOODS & SERVICE TAX DEPARTMENT, IDUKKI AT KATTAPPANA-685 508. 3 THE JOINT COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT, IDUKKI AT KATTAPPANA-685 508. 4 THE COMMISSIONER OF STATE TAX, STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O.THIRUVANANTHAPURAM-695 002. 5 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT , GOVT.SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. OTHER PRESENT: SMT. THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT Dated this the 15th day of January 2021 By this writ petition, the petitioner is virtually challenging the modified assessment order at Ext.P3 passed by the State Tax Officer.
Heard the learned counsel for the petitioner. He submitted that inadvertent mistake crept in the return for assessment year 2014-15 during audit of accounts of the petitioner. The petitioner made an application for revision of return by virtue of enabling provision under Section 42 of the Kerala Value Added Tax Act, 2003. However, the 1st respondent proceeded with the assessment under Section 25(1) of the said Act and passed an assessment order. The petitioner therefore challenged that assessment by filing an appeal before the Assistant Commissioner (Appeals) of the State Goods and Services Tax Department which directed the original authority to verify the contention of the petitioner for revision and to allow the benefit under Section 42 of the KVAT Act if he found that the petitioner is entitled for the same. Learned counsel for the petitioner drew my attention to the order at Ext.P3 passed by the State Tax Officer and pointed out that the appellate order is not complied by the State Tax Officer.
A perusal of the order at Ext.P3 passed by the State Tax Officer shows that the modified order came to be disposed under a condition that the revision option for 2014-15 is closed in the KVAT site and there is no other chance to proceed in the matter. In this situation, the petitioner preferred an application at Ext.P4 before the State Tax Officer which is still pending consideration of the said authority.
The petitioner has now made a limited prayer that the State Tax Authority be directed to decide the application at Ext.P4 in the light of the judgment of the Appellate Authority which is at Ext.P2. Learned Government Pleader submits that the petitioner has right even to challenge the modified assessment order as per provisions of Section 55 of the KVAT Act.
Be that as it may. As the application at Ext.P4 moved by the petitioner for rectification in the light of the judgment of the Appellate Authority at Ext.P2 is still pending before the State Tax Officer, this writ petition can be disposed of with a direction to the State Tax Officer to decide the application at Ext.P4 in accordance with law and also after hearing the petitioner within a period of one month from the date of communication of this judgment. Learned Government Pleader to communicate this judgment to the 1st respondent. This writ petition is accordingly disposed of. A.M.BADAR JUDGE smp APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO 32060689299/2014-15 DATED 7.12.2016 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P2OF THE APPELLATE ORDER NO.KVATA 44/2018 DATED 27.2.2018 ISSUED BY THE 2ND RESPONDENT EXHIBIT P3OF THE REVISED ORDER NO 3215060689299/2014-15 DATED 25.5.2020 PASSED BY THE 1ST RESPONDENT EXHIBIT P4OF THE RECTIFICATION PETITION DATED 6.10.2020 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT RESPONDENT'S EXHIBITS: NIL.P.S to Judge smp
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.