Kammathkutty P.K vs. Assistant Commissioner Of State Tax (Works Contract)
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 17TH DAY OF FEBRUARY 2020 / 28TH MAGHA, 1941 WP(C).No.2528 OF 2020(M) PETITIONER/S: KAMMATHKUTTY P.K, PROPRIETOR, P.K.K CONSTRUCTIONS, PEZHUNGADAN, KOLATHIKKEL, KEEZHUMPARAMBIL POST, AREACODE, MALAPPURAM DISTRICT 673 639 BY ADVS. SRI.K.M.FIROZ SRI.K.I.SAGEER SMT.M.SHAJNA SRI.E.C.AHAMED FAZIL SRI.P.C.MUHAMMED NOUSHIQ RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF STATE TAX (WORKS CONTRACT), STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, IIND FLOOR, KARAMANA THIRUVANANTHAPURAM 695 002 2 STATE TAX OFFICER (WORKS CONTRACT), COMMERCIAL TAX OFFICER-WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, IIND FLOOR, KARAMANA, THIRUVANANTHAPURAM 695 002 3 THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM 695 001 4 SECRETARY, STATE GOODS AND SERVICES TAX DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001 5 DEPUTY TAHSILDAR (REVENUE RECOVERY), ERNAD TALUK, MALAPPURAM DISTRICT 673 639 6 VILLAGE OFFICER, KEEZHUPARAMBA VILLAGE, MALAPPURAM DISTRICT 673 639 R1 TO R5 BY DR THUSHARA JAMES SR GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.2528 OF 2020 2 JUDGMENT Dated this the 17th day of February 2020 Petitioner challenges the action of the respondents in initiating proceedings under Section 25(1) of the Kerala Value Added Tax Act, 2003 by sending pre-assessment notice dated 10.08.2018 and assessment orders dated 30.03.2019 for the assessment years 2008-2009, 2009-2010 and 2010-2011. Learned counsel for the petitioner submits that, five years as per Section 25(1) for the assessment years 2008- 2009, 2009-2010 and 2010-2011 expired on 31.03.2014,
2015
and 31.03.2016 respectively, and thus the notices are barred by limitation.
Learned counsel for the State do not deny the assessment years and issuance of notice.
Learned counsel for the petitioner relies on the Division Bench judgment of this Court in Commercial Tax Officer, Anchal and WP(C).No.2528 OF 2020 3 Others v. Najeen and Another 2018(4)KHC 666 and another judgment by a Single Judge of this court in Baiju A.A. And Others v. State Tax Officer and Others 2020(1)KHC 39 and held that the instant case also falls under the provisions laid down in the judgments cited above. The aforementioned notices under Section 25(1) dated 30.03.2019 for the three assessment years referred to above are time barred and accordingly not maintainable and hereby quashed. The writ petition is allowed. AMIT RAWAL JUDGE uu
WP(C).No.2528 OF 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2008-2009 PASSED AGAINST THE PETITIONER. EXHIBIT P1 AOF ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2009-2010 PASSED AGAINST THE PETITIONER. EXHIBIT P1 BOF ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2010-2011 PASSED AGAINST THE PETITIONER.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.