K.V.Johny vs. State Tax Officer - Kerala High Court, 03 March 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WP(C).No.5193 OF 2020(Y) PETITIONER/S: K.V.JOHNY, AGED 60 YEARS PROPRIETOR, M/S. JWALA DIAMONDS, DOOR NO. XI/479(1), AMBADY LANE, THRISSUR 680 004 BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER, FORMERLY INTELLIGENCE OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO. 1, POOTHOLE, THRISSUR 680 004. 2 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, POOTHOLE, THRISSUR 680 004 3 ASSISTANT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, POOTHOLE, THRISSUR 680 004 4 THE VALUE ADDED TAX APPELLATE TRIBUNAL, STATE GOODS AND SERVICES TAX COMPLEX, THEVARA, ERNAKULAM, COCHIN 682 015, REPRESENTED BY ITS SECRETARY. 5 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR 680 004 OTHER PRESENT: SMT JASMINE M M GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.5193 OF 2020(Y) 2

JUDGMENT The petitioner has approached this Court for issuance of appropriate directions to the respondent, the Value Added Tax Appellate Tribunal to take decision on the applications for rectification in Appeal Number T.A. (VAT) Nos. 653 of 2017 & 654 of 2017 and already paid 25% of the security deposit as directed in W.P.(C) No.20033 of 2014 in the judgment dated 8.8.2014, Ext.P1. Having heard the learned counsel for the parties, the writ petition is disposed of with a direction to the 4th respondent to dispose of the rectification applications in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of two months from the date of receipt of a copy of this judgment. The petitioner is also entitled to press for interim relief before the Tribunal, in case such an application is already filed. AMIT RAWAL sab JUDGE

WP(C).No.5193 OF 2020(Y) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF JUDGMENT DATED 08-08-2014 IN WP(C) NO. 20033 OF 2014 PASSED BY THIS HON'BLE COURT IN DIRECTING TO RELEASE DETAINED GOODS ON REMITTING 25% OF SECURITY DEPOSIT EXHIBIT P2OF DEMAND DRAFT FOR RS. 3,33,165/- REMITTED BY PETITIONER BEFORE INSPECTING AUTHORITY, IN ACCORDANCE WITH DIRECTIONS CONTAINED EXT P1 JUDGMENT EXHIBIT P3OF ORDER DATED 16-11-2016 COMPLETED 1ST RESPONDENT IN CONVERTING EXT P2 25% SECURITY DEPOSIT INTO PENALTY U/S. 47(6) OF THE KVAT ACT. EXHIBIT P3 AOF ORDER DATED 30-03-2017 COMPLETED 1ST RESPONDENT IN DEMANDING PENALTY U/S. 47(6) OF THE KVAT ACT ON SIMPLE BOND FURNISHED IN ACCORDANCE WITH EXT P1 JUDGMENT EXHIBIT P4OF STATUTORY APPEAL SUBMITTED BEFORE 3RD RESPONDENT AGAINST EXT P3 PENALTY EXHIBIT P4 AOF STATUTORY APPEAL SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P3(A) PENALTY EXHIBIT P5OF COMMON APPELALTE ORDER PASSED BY 3RD RESPONDENT IN EXT P4 AND P4(A) APPEALS EXHIBIT P6OF 2ND APPEAL SUBMITTED BEFORE 4TH RESPONDENT AGAINST APPELLATE ORDER NO. KVATA 991/2016. EXHIBIT P6 AOF 2ND APPEAL SUBMITTED BEFORE 4TH RESPONDENT AGAINST APPELLATE ORDER NO. KVATA 459/2017. EXHIBIT P7OF COMMON 2ND APPELLATE ORDER PASSED BY 4TH RESPONDENT IN EXT P6 AND P6(A) 2ND APPEALS. EXHIBIT P8OF AFFIDAVIT AND PETITION FOR RECTIFYING THE MISTAKE U/S. 66 TO KVAT

WP(C).No.5193 OF 2020(Y) 4 ACT, SUBMITTED BEFORE 4TH RESPONDENT, AGAINST APPELALTE ORDER NO. 654 OF 2017 REFERRED IN EXT P7. EXHIBIT P8 AOF AFFIDAVIT AND PETITION FOR RECTIFYING THE MISTAKE U/S. 66 TO KVAT ACT, SUBMITTED BEFORE 4TH RESPONDENT, AGAINST APPELLATE ORDER NO. 653 OF 2017 REFERRED IN EXT P7 EXHIBIT P9OF NOTICE U/S. 25(1) OF THE KVAT ACT ISSUED BY 2ND RESPONDENT, PROPOSING BEST JUDGMENT ASSESSMENT FOR 2014-15, ON THE BASIS OF EXT P3 AND P3(A) PENALTY EXHIBIT P10OF JUDGMENT DATED 13-08-2019 IN WP(CX) NO. 22063 OF 2019, PASSED BY THIS HON'BLE COURT IN SIMILAR SET OF FACT.