M/S.Eshta Motors PVT.LTD. vs. State Of Kerala - Kerala High Court, 18 July 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 18TH DAY OF JULY 2019 / 27TH ASHADHA, 1941 WP(C).No.19681 of 2019 PETITIONER: M/S.ESHTA MOTORS PVT.LTD. AMAS CHAMBERS, NORTH JANATHA, PALARIVATTOM, KOCHI-25, REPRESENTED BY ITS MANAGING DIRECTOR, MATHEW JOSEPH, S/O JOSEPH, AGED 47 YEARS, FLAT NO.3B, IVORY HEIGHTS, 14TH CROSS, PANAMPILLY NAGAR, KOCHI-36. BY ADV. SRI.BABU JOSEPH KURUVATHAZHA RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 COMMISSIONER OF GOODS AND SERVICE TAXES, TAX TOWER, KILLIPPALAM, KARAMANA P.O.THIRUVANANTHAPURAM-695 002. 3 DEPUTY COMMISSIONER, COMMERCIAL TAXES, THEVARA, ERNAKULAM, KOCHI- 682 015. WP(C).No.19681 of 2019 ..2.. 4 INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, ERNAKULAM AT EDAPPALLY, KOCHI-682 024. 5 STATE TAX OFFICER, OFFICE OF THE DEPUTY COMMISSIONER (INT), STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AT EDAPPALLY, KOCHI-682 024. SMT. THUSHARA JAMES GP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.19681 of 2019 ..3..

JUDGMENT The writ petition is filed challenging Ext.P6 order of the commissioner of Goods & service Taxes, Kerala in a suo motu revision under Sec.58 of KVAT Act. Petitioner's challenge is on merit. The learned Government Pleader would submit that the petitioner has an alternative remedy, by way of an appeal. This Court need not entertain the petition as the petitioner's having an alternative remedy, by way of an appeal.

The learned counsel for the petitioner would submitted that the petitioner also prepared to invoke the amnesty scheme within two weeks. If that be so, if the petitioner invokes the amnesty scheme within two weeks from receipt of a copy of this judgment; No coercive steps shall be taken against the petitioner till the ..4.. petitioner's relief under the amnesty scheme is worked out. With these observations and directions the writ petition is disposed as above. A.MUHAMED MUSTAQUE JUDGE PR/18.07.2019 ..5.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ORDER NO IBE-111/OR- 1/15-16 DATED 18.5.2015 ISSUED BY THE 4TH RESPONDENT EXHIBIT P2OF THE NOTICE OF DEMAND DATED 18.5.2015 ENCLOSED ALONG WITH EXT P1 EXHIBIT P3OF THE RELEVANT PAGES OF THE E-CHALAN EVIDENCING THE REMITTANCE OF VAT ALONG WITH INTEREST FOR THE MONTH OF DECEMBER 2014 EXHIBIT P4OF THE REVISION DATED 3.6.2015 FILED BY THE PETITIONERS BEFORE THE 3RD RESPONDENT, CHALLENGING EXT P1 ORDER OF THE 4TH RESPONDENT EXHIBIT P5OF THE ORDER 30.7.2015 ISSUED BY THE 3RD RESPONDENT EXHIBIT P6OF THE ORDER DATED 23.10.2018 ISSUED BY THE 2ND RESPONDENT EXHIBIT P7OF THE ORDER DATED 8.5.2019 ISSUED BY THE 5TH RESPONDENT