Neelamalai Agro Industries LTD. vs. The State Of Kerala - Kerala High Court, 16 July 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V THURSDAY, THE 16TH DAY OF JULY 2020 / 25TH ASHADHA, 1942 WP(C).No.6281 OF 2019(I) PETITIONER: NEELAMALAI AGRO INDUSTRIES LTD., POST BOX NO.4260, PANAMPILLY NAGAR POST, KOCHI-682036, REPRESENTED BY ITS CHIEF FINANCIAL OFFICER - MR. DEEPAK G. PRABHU. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM RESPONDENTS: 1 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, MATTANCHERRY, ERNAKULAM-682002. SRI K. P HARISH, SR GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.6281 OF 2019 2

JUDGMENT In view of the memo filed by the petitioner dated 06.07.2020, this writ petition is dismissed as withdrawn reserving the right of the petitioner to settle the liability under the Kerala Value Added Tax, 2003 for the year 2014- 15 under the Amnesty Scheme, 2020. RAJA VIJAYARAGHAVAN V sru JUDGE

WP(C).No.6281 OF 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE LETTER DATED 27.1.2016 AND THE ENCLOSURES THERETO BEING THE AUDIT REPORT AND THE REVISED RETURN FOR THE YEAR 2014-15 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P2 AOF THE NOTICE DATED 15.11.2018 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT EXHIBIT P3 AOF THE REPLY DATED 17.12.2018, ALONG WITH ENCLOSURE NUMBERS 2 TO 4 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4 AOF THE ADDITIONAL REPLY DATED 11.1.2019 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AND THE PROOF OF SUBMISSION OF THE SAME EXHIBIT P5 AOF THE ORDER DATED 26.12.2018 PASSED BY 2ND RESPONDENT RESPONDENT'S EXHIBITS: EXHIBIT R2 AOF THE ANNUAL RETURNS FILED BY THE PETITIONER DATED 26/5/2015 EXHIBIT R2 BOF THE REVISED RETURNS DATED 27/1/2016 EXHIBIT R2 COF THE ACKNOWLEDGMENT DATED 19/6/2018 IN THE LETTER DATED 5/6/2018 EXHIBIT R2 DOF THE C3 REGISTER FOR THE MONTH OF DECEMBER, 2018 MAINTAINED BY THE 2ND RESPONDENT