M/S J And B Blue Metals vs. State Of Kerala - Kerala High Court, 28 October 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 28TH DAY OF OCTOBER 2019 / 6TH KARTHIKA, 1941 WP(C).No.28788 OF 2019(W) PETITIONER/S: M/S J AND B BLUE METALS, KOODAPULAM P.O., VELLILAPPILLY, RAMAPURAM, KOTTAYAM DISTRICT, REP. BY ITS MANAGING PARTNER, JAISON JACOB. BY ADVS. SRI.ROY CHACKO SRI.K.C.VINCENT RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY SECRETARY TO DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, PALA, KOTTAYAM - 686 575. 3 THE ASSISTANT COMMISSIONER (APPEALS), OFFICE OF THE STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM - 686 002. 4 THE DEPUTY COMMISSIONER (APPEALS), OFFICE OF THE STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM - 686 002. GOVERNMENT PLEADER SMT.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.28788 OF 2019(W) 2

JUDGMENT Petitioner has approached this Court challenging Ext.P5 assessment order and Ext.P5(a) penalty order for the assessment year 2016-17 under the KVAT Act. Although various contentions are raised in the writ petition in its challenge against the said orders, I find that the said orders are not vitiated by any juri ictional error or violation of the principles of natural justice so as to warrant an interference with them in these proceedings under Article 226 of the Constitution of India. This is more so, because the petitioner has an effective alternate remedy against Exts.P5 and P5(a) orders before the First Appellate Authority under the KVAT Act. Accordingly, without prejudice to the right of the petitioner to move the appellate authority, the writ petition in its challenge against Exts.P5 and P5(a) orders is dismissed.

Taking note of the submission of the learned counsel for the petitioner that he would require some time to move the appellate authority, I direct that recovery steps for recovery of the amounts confirmed against the petitioner by Exts.P5 and P5(a) orders 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. A.K.JAYASANKARAN NAMBIAR

JUDGE WP(C).No.28788 OF 2019(W) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ORDER NO.32050962674/2014-15 DT. 15/07/2017. EXHIBIT P2 AOF THE APPELLATE ORDER DATED 03/10/2018. EXHIBIT P3 AOF THE MODIFIED ASSESSMENT ORDER DATED 06/08/2019 FOR THE PERIOD 2014-

15.

EXHIBIT P4 AOF THE CERTIFICATE DATED 14/12/2017 ISSUED FROM THE OFFICE OF THE GEOLOGY DEPARTMENT. EXHIBIT P5 AOF THE ASSESSMENT ORDER UNDER SECTION 25(A) DATED 06/08/2019. EXHIBIT P5 A AOF THE ASSESSMENT ORDER UNDER SECTION 67(1) DATED 06/08/2019. EXHIBIT P6 AOF THE REQUEST DATED 05/04/2016 SUBMITTED BEFORE THE 2ND RESPONDENT. EXHIBIT P7 AOF THE REPORT OF THE SQUAD DATED 23/11/2016.