Vasanth Varghese vs. State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 10TH DAY OF FEBRUARY 2020 / 21ST MAGHA, 1941 WP(C).No.3593 OF 2020(Y) PETITIONER: VASANTH VARGHESE AGED 40 YEARS 89,FRIENDS COLONY,VETTICKAT LANE, LBS ROUND,THIRUVANKULAM, TRIPUNITHURA-682305,(FORMER DIRECTOR OF AQUANTHERMOCARE COOLING TECHNOLIGIES P.LTD(DEFUNCT), EX-PILMEN BUILDINGS, W/ISLAND, KOCHI-682003). BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR RESPONDENTS: 1 STATE TAX OFFICER 2ND CIRCLE,STATE GOODS AND SERVICES TAX DEPARTMENT,TRIPUNITHURA-682301. 2 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,PIN-695001. 3 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT,KAKKANAD,KOCHI-682030. DR.THUSHARA JAMES,GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.3593 OF 2020(Y) 2 JUDGMENT Dated this the 10th day of February 2020 The learned counsel for the petitioner submits that Ext.P1 assessment order dated 30.3.2019 issued by the first respondent for assessment year 2011-2012 is beyond the period of limitation prescribed under Section 25(1) of the Kerala Value Added Tax Act. 2. The learned Government Pleader does not deny the aforementioned contention. 3. In view of the fact that the assessment order is not sustainable, it is hereby set aside, being beyond limitation as the limitation prescribed is five years instead of six years. With the aforementioned observations, the writ petition is allowed. SD/- AMIT RAWAL JUDGE ACM / 13.2.2020 WP(C).No.3593 OF 2020(Y) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ANNUAL RETURN FOR 2011-12 FILED BEFORE THE 1ST RESPONDENT DT.21.9.12. EXHIBIT P2 TRUE COPY OF THE SHOW CAUSED NOTICE NO.32071181512/2011-12 DATED 7.3.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3