Aditya Infotech LTD. vs. Assistant Commissioner - Kerala High Court, 09 March 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 09TH DAY OF MARCH 2020 / 19TH PHALGUNA, 1941 WP(C).No.7118 OF 2020(L) PETITIONER: ADITYA INFOTECH LTD. CC NO. 39/5552A, THOUDAYIL LANE, PANAMPILLY NAGAR, COCHIN 682 036, REPRESENTED BY ITS ACCOUNTS EXECUTIVE AND AUTHORIZED SIGNATORY, SRI. LELBY C.P. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 ASSISTANT COMMISSIONER STATE GOODS AN SERVICES TAX DEPARTMENT, SPECIAL CIRCLE -III, ERNAKULAM, COCHIN 682 015. 2 THE COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O THIRUVANANTHAPURAM 695 022. 3 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001. GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.7118 OF 2020(L) 2

JUDGMENT The learned counsel for the petitioner submits that petitioner has approached this Court for a direction to the respondent for quashing of the notice Ext.P3 issued under Section 25(1) of the KVAT Act, 2003 and for a mandamus directing the 1st respondent to consider Exts.P4 and P5 for personal hearing. However, during the pendency of the writ petition e-mail dated 09.03.2020 received, fixing date for personal hearing on 12th March 2020. This has not been denied by state counsel. In view of the fact that the Assistant Commissioner, Special Circle III, Ernakulam has given a personal hearing, the grievance of the petitioner for the time being stands vindicated. Let the decision after affording reasonable opportunity be taken on the representation of the petitioner in accordance with law. This writ petition stands disposed of. AMIT RAWAL nak JUDGE

WP(C).No.7118 OF 2020(L) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 25.06.2015 SUBMITTED FOR THE YEAR 2103- 14, BEFORE 1ST RESPLENDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE WITH LAW. EXHIBIT P2OF ONLINE AUDIT REPORT DATED 03.07.2015 IN FORM NO 13 AND 13A, FOR 2013-14, SUBMITTED BEFORE 1ST RESPONDENT, ALONG WITH REMARKS OF AUDITOR. EXHIBIT P3OF NOTICE DATED 18.01.2020 ISSUED TO PETITIONER FOR 2013-14 U/S.25(1) OF THE KVAT ACT 2003, PROPOSING TO COMPLETE BEST JUDGMENT ASSESSMENT, AFTER MAKING ADDITIONS, ALLEGING UNACCOUNTED TRANSLATION. EXHIBIT P4OF LETTER DATED 03.03.2020 SUBMITTED BEFORE 1ST RESPONDENT, ALONG WITH DEBIT/CREDIT NOTE FOR THE SALES //// P.A TO JUDGE