M/S Patel Cars Private Limited vs. State Of Kerala - Kerala High Court, 11 November 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 11TH DAY OF NOVEMBER 2019 / 20TH KARTHIKA, 1941 WP(C).No.30262 OF 2019(G) PETITIONER/S: M/S PATEL CARS PRIVATE LIMITED SUIT NO.205,2ND FLOOR,PIONEER TOWERS, SHANMUGHAM ROAD,ERNAKULAM-682031, REPRESENTED BY ITS MANAGING DIRECTOR MR.BHARAT PATEL. BY ADVS. SRI.JOLLY JOHN SMT.LIZA MEGHAN CYRIAC RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM,PIN-695001. 2 ASSISTANT COMMISSIONER, (ASSMT)SGST DEPARTMENT,SPECIAL CIRCLE-III, ERNAKULAM,PIN-682019. 3 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX,ERNAKULAM CIVIL STATION,KAKKANAD,PIN-682030. 4 REGIONAL TRANSPORT OFFICER, ERNAKULAM,COLLECTORATE,ERNAKULAM, PIN-682030. 5 FLAG OFFICER, COMMANDING-IN-CHIEF,SOUTHERN NAVAL COMMAND,NAVAL BASE,KOCHI-682004. 6 REGIONAL MANAGER, INDIAN NAVAL CANTEEN SERVICE,NAVAL BASE, KOCHI-682004. GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.30262 OF 2019(G) 2

JUDGMENT Challenge in this writ petition is against Ext.P4 assessment order passed against the petitioner under the Kerala Value Added Tax Act. Although various contentions are raised in the writ petition in its challenge against Ext.P4, I do not find the said order to be vitiated by any juri ictional error or non-compliance with the rules of natural justice as would warrant an interference with the said order in these proceedings under Article 226 of the Constitution of India. Under the said circumstances, I dismiss the writ petition in its challenge against Ext.P4 and relegate the petitioner to its alternate remedy of preferring an appeal before the appellate authority under the KVAT Act. The difficulty stated by the petitioner in obtaining documents necessary for an effective consideration of the appeal can be raised before the appellate authority, who shall look into the issues projected by the petitioner as and when the appeal comes up for consideration before it and also consider calling for the originals of the documents concerned or a certificate regarding genuineness of the same from the issuing authorities concerned. Taking note of the submissions of the learned counsel for the petitioner that he would require some time to move the appellate authority, I direct that recovery proceedings pursuant to Ext.P5 Revenue Recovery Notice shall be kept in abeyance for a period of three weeks so as to enable the petitioner to move the appellate authority, in the meanwhile. The petitioner shall produce copy of the judgment together with a copy of the writ petition before the respondents for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE WP(C).No.30262 OF 2019(G) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE COMPILATION OF THE LIST OF CUSTOMERS THOSE WHO AVAILED REDUCED TAX RATE UNDER CLAUSE(C)IN THE FIFTH PROVISO TO SECTION 6(1)OF KVAT ACT,BASED ON THE AUTHORIZATION FROM THE AUTHORIZED OFFICER OF THE CANTEEN STORES DEPARTMENT. EXHIBIT P2 THE COPY PHOTOGRAPHS OF THE DAMAGED FILES OF THE PETITIONER COMPANY DURING FLOOD AND RAIN. EXHIBIT P3OF THE 13 CERTIFICATES ISSUED BY THE 6TH RESPONDENT 5TH PROVISO TO SECTION 6(1)DURING THE PERIOD 2012-13 EXHIBIT P4 THEOF THE ORDER DATED 09/05/2019 BY THE 2ND RESPONDENT WHICH IS NUMBERED AS ORDER NO.32070425894/2012-13 EXHIBIT P5OF THE REVENUE RECOVERY NOTICE DATED 15/10/2019 ISSUED BY THE 3RD RESPONDENT.