Fantasy Sales Corporation vs. Assistant Commissioner Special Circle-1

WP(C)/27422/2020HC KeralaGSTCNR KLHC01067216202009 December 2020Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR3 pages

For Petitioner: SRI.P.RAGHUNATH, SRI.PREMJIT NAGENDRAN

AI SummaryDismissed

Held

The Court found that the assessment order was not barred by limitation as the notice for re-opening was issued within the prescribed time. The petitioner was directed to pursue their alternate remedy of appeal.

Facts

The petitioner challenged a revised assessment order passed under the Kerala Value Added Tax Act. The petitioner contended that the order was vitiated by limitation.

Key Issues

Whether the revised assessment order was barred by limitation and if a writ petition was the appropriate remedy.

Sections Cited

Not specified

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 09TH DAY OF DECEMBER 2020 / 18TH AGRAHAYANA, 1942 WP(C).No.27422 OF 2020(C) PETITIONER: FANTASY SALES CORPORATION 11/247, CHEMBRA ROAD, PERAMBRA, CALICUT-673525, BY MANAGING PARTNER N.SAHAL. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT: ASSISTANT COMMISSIONER SPECIAL CIRCLE-1 STATE GOODS AND SERVICES TAX DEPARTMENT, KOZHIKODE- 673006. BY GOVERNMENT PLEADER DR.SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.27422 OF 2020(C) 2

JUDGMENT The petitioner has approached this Court aggrieved by Ext.P4 revised assessment order passed under the Kerala Value Added Tax Act.

Although various contentions are raised in the writ petition especially with regard to the order being vitiated by limitation, I am of the view that the order cannot be said to be barred by limitation inasmuch as the notice proposing the re-opening was issued well within time for the assessment year 2009-2010. I am of the view that against Ext.P4 revised assessment order, the petitioner ought

The judgment continues below.

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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.