The Asiatic Trading Company vs. The Assistant Commissioner (Assessment) - Kerala High Court, 23 March 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 23RD DAY OF MARCH 2020 / 3RD CHAITHRA, 1942 WP(C).No.9210 OF 2020 PETITIONER/S: THE ASIATIC TRADING COMPANY 38/14, NEAR ST.ANTONY'S CHAPEL, POOTHOLE, THRISSUR-680 004, PRESENTLY AT SHAMEELA SHOPPING COMPLEX, OPP. SAKTHAN BUS STAND, T.B. ROAD, THRISSUR, PIN-680021, REPRESENTED BY ITS MANAGING PARTNER C.L. PIUS. BY ADVS. SRI.R.MURALEEDHARAN DR.ANIES GEORGE RESPONDENT/S: 1 2 THE ASSISTANT COMMISSIONER (ASSESSMENT) STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, SGST COMPLEX, POOTHOLE, THRISSUR, PIN-680004. THE COMMISSIONER OF COMMERCIAL TAXES DEPARTMENT OF COMMERCIAL TAXES TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 002. GP SMT.JASMINE.M.M. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT K. Vinod Chandran, J. The writ petition is filed on the ground that despite the application for revising the returns as per Ext.P4 Circular has been submitted, no decision has been taken on that application and assessment is proceeded with. In such circumstances, the Assessing Officer shall first consider Ext.P5 series of applications and then proceed to assess the petitioner. It is made clear that this Court has not made any observation on the sustainability of Ext.P5 series, which has to be adjudicated upon, on the terms of Ext.P4 Circular. The writ petition is disposed of. Parties shall suffer their respective costs. K. VINOD CHANDRAN, JUDGE. sp/23/03/2020 //// P.A. To Judge

APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ANNUAL RETURN FILED BY THE PETITIONER FOR THE YEAR 2013-2014 DATED 01.05.2014. EXHIBIT P2 COPY OF THE AUDIT REPORT IN FORM 13 & 13A, DATED 28.11.2014. EXHIBIT P3 EXHIBIT P4 EXHIBIT P5 EXHIBIT P5A EXHIBIT P5B EXHIBIT P5C EXHIBIT P5D EXHIBIT P6 EXHIBIT P7 COPY OF THE CIRCULAR NO.14/2017 DATED 21.11.2017 ISSUED BY THE 2ND RESPONDENT. COPY OF THE CIRCULAR NO.8/2018 DATED 21.04.2018 ISSUED BY THE 2ND RESPONDENT. COPY OF THE APPLICATION FILED BY THE PETITIONER FOR PERMISSION TO REVISE THE RETURNS FOR 2012-2013 DATED 28.06.2018. COPY OF THE APPLICATION FILED BY THE PETITIONER FOR PERMISSION TO REVISE THE RETURNS FOR 2013-2014 DATED 28.06.2018. COPY OF THE APPLICATION FILED BY THE PETITIONER FOR PERMISSION TO REVISE THE RETURNS FOR 2015-2016 DATED 28.06.2018. COPY OF THE APPLICATION FILED BY THE PETITIONER FOR PERMISSION TO REVISE THE RETURNS FOR 2013-2014 DATED 28.06.2018. COPY OF THE ACKNOWLEDGMENT FOR FILING EXT.P5 SERIES OF APPLICATIONS DATED 28.06.2018. COPY OF THE REMINDER E-FILED BY THE PETITIONER DATED 07.09.2019. COPY OF THE NOTICE ISSUED UNDER SEC.25(1) BY THE 1ST RESPONDENT DATED 19.02.2020.