Patharam Service Co-Operative Bank LTD. No. 721 vs. The State Tax Officer - Ii - Kerala High Court, 04 March 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 04TH DAY OF MARCH 2020 / 14TH PHALGUNA, 1941 WP(C).No.6540 OF 2020(N) PETITIONER/S: PATHARAM SERVICE CO-OPERATIVE BANK LTD. NO. 721 PATHARAM P. O., SOORANAD SOUTH, KOLLAM DISTRICT, REPRESENTED BY ITS SECRETARY, PREMKUMAR B. BY ADV. SRI.BOBBY JOHN RESPONDENT/S: 1 THE STATE TAX OFFICER - II KARUNAGAPALLY, STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, KARUNAGAPALLY, KOLLAM DISTRICT, PIN - 690 518. 2 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA TAX TOWER, KILLIPPALAM, KARAMANA P. O., THIRUVANANTHAPURAM, PIN - 695 002. 3 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001. 4 THE DEPUTY TAHSILDAR KUNNATHUR TALUK, MINI CIVIL STATION BUILDING, SASTHAMKOTTA P. O., KOLLAM DISTRICT, PIN - 690 521. OTHER PRESENT: DR THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.6540 OF 2020(N) 2

JUDGMENT The present writ petition is filed challenging Ext.P3 order passed by the 1st respondent under Section 25 (1) for the year 2011-12. 2. Learned Counsel for the petitioner submitted that the by virtue of Section 25 (1) of the KVAT Act assessment is to be proceeded within five years from the last date of the year to which the return relates. It is also submitted that the notice itself was issued only on 2.11.2018 and so much so, the impugned assessment order is clearly barred by limitation. The controversy pertaining to issuing a notice beyond the period of limitation no longer exists in view of the judgment of this Court reported in Baiju AA & Others vs. State Tax Officer [2020 (1) KHC 39] and MCP Enterprises & Others vs. State of Kerala & Others [2020 (1) KHC 127].

Learned Government Pleader do not dispute the date of issuance of notice. Section 21 (5) of the KVAT Act empowers the authorities to initiate the assessment proceedings alleged

WP(C).No.6540 OF 2020(N) 3 to have been escaped within a period of six years and not thereafter. On going through the provisions interpreted by this Court in the judgment cited (supra), I am of the view that Ext.P3 is not sustainable under law. Accordingly, Ext.P3 is set aside. The writ petition stands allowed AMIT RAWAL JUDGE Jm/

WP(C).No.6540 OF 2020(N) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 02.11.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE REPLY DATED 20.02.2019 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P3OF THE ORDER DATED 28.2.2019 PASSED BY THE 1ST RESPONDENT. EXHIBIT P4OF THE NOTICE DATED 18.01.2020 ISSUED BY THE FOURTH RESPONDENT, UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT, 1968. EXHIBIT P5OF THE NOTICE DATED 18.01.2020 ISSUED BY THE FOURTH RESPONDENT, UNDER SECTION 34 OF THE KERALA REVENUE RECOVERY ACT, 1968.