K.K.Sreekumar vs. State Tax Officer - Kerala High Court, 19 March 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY ,THE 19TH DAY OF MARCH 2019 / 28TH PHALGUNA, 1940 WP(C).No. 3765 of 2019 PETITIONER: K.K.SREEKUMAR AGED 47 YEARS PROPRIETOR, M/S. PESTOLINE PEST CONTROL SERVICES, ROOM NO. 926/D, B, PALARIVATTOM P.O, COCHIN-682 025, ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER FORMERLY, COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, KALAMASSERY AT KAKKANAD, COCHIN-682 030 2 COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM-695 022 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695 001 4 STATE ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, WP(C).No. 3765 of 2019 ..2.. CIVIL STATION, KAKKANAD, COCHIN-682 030 THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 3765 of 2019 ..3..

JUDGMENT The petitioner aggrieved the rectification order passed under Sec.66 of the KVAT Act, approached this Court. The petitioner's case is that Ext.P7 judgment has not been adverted. Petitioner now submits that he is preferring an appeal. If that be so, it shall be done within two weeks. So as to enable the petitioner to file an appeal and move the stay application therein, for two weeks, no coercive steps shall be taken based on the impugned order. The Writ Petition is disposed as above. A.MUHAMED MUSTAQUE JUDGE PR/19.03.2019 ..4.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 30.11.2018 PASSED BY 1ST RESPONDENT U/S 25(1) OF KVAT ACT FOR 2011-12 EXHIBIT P1 A COPY OF ORDER DATED 30.11.2018 PASSED BY 1ST RESPONDENT U/S 25(1) OF KVAT ACT FOR 2012-13 EXHIBIT P1 B COPY OF ORDER DATED 30.11.2018 PASSED BY 1ST RESPONDENT U/S 25(1) OF KVAT ACT FOR 2013-14 EXHIBIT P2 COPY OF NOTICE U/S. 22(7) OF KVAT ACT PROPOSING PENALTY, 3 TIMES OF TAX PAYABLE IN EXT. P1 DEMAND FOR 2011-12 EXHIBIT P2 A COPY OF NOTICE U/S. 22(7) OF KVAT ACT PROPOSING PENALTY, 3 TIMES OF TAX PAYABLE IN EXT. P1 DEMAND FOR 2012-13 EXHIBIT P2 B COPY OF NOTICE U/S. 22(7) OF KVAT ACT PROPOSING PENALTY, 3 TIMES OF TAX PAYABLE IN EXT. P1 DEMAND FOR 2013-14 EXHIBIT P3 COPY OF APPLICATION DATED 29.01.2019 SUBMITTED BEFORE 1ST RESPONDENT U/S. 66 OF KVAT ACT, AGAINST EXT. P1 ORDER. EXHIBIT P3 AOF THE APPLICATION DATED 29.01.2019 SUBMITTED BEFORE THE 1ST RESPONDENT U/S.66 OF KVAT ACT, AGAINST EXT.P1(A) ORDER EXHIBIT P3 BOF THE APPLICATION DATED 29.01.2019 SUBMITTED BEFORE THE 1ST RESPONDENT U/S.66 OF KVAT ACT, AGAINST EXT.P1(B) ORDER ..5.. EXHIBIT P4 COPY OF REPLY DATED 29,01.2019 SENT TO 1ST RESPONDENT BY REGISTERED POST, AGAINST EXT.P2 NOTICE. EXHIBIT P4 A COPY OF REPLY DATED 29.01.2019 SENT TO 1ST RESPONDENT BY REGISTERED POST, AGAINST EXT.P2(A) NOTICE. EXHIBIT P4 B COPY OF REPLY DATED 29.01.2019 SENT TO 1ST RESPONDENT BY REGISTERED POST, AGAINST EXT.P2(B) NOTICE. EXHIBIT P5 COPY OF ORDER IMPOSING PENALTY SERVED TO PETITIONER ON 31.01.2019 IN CONFIRMING EXT.P2 PROPOSAL FOR 11-12. EXHIBIT P5 A COPY OF ORDER IMPOSING PENALTY SERVED TO PETITIONER ON 31.01.2019 CONFIRMING EXT.P2(A) PROPOSAL FOR 12-13 EXHIBIT P6 COPY OF APPLICATION DATED 31.01.2019 SUBMITTED BEFORE THE 1ST RESPONDENT U/S. 66 OF KVAT ACT, AGAINST EXT. P5 PENALTY. EXHIBIT P6 A COPY OF APPLICATION DATED 31.01.2019 SUBMITTED BEFORE 1ST RESPONDENT U/S. 66 OF KVAT ACT, AGAINST EXT.P5(A) PENALTY. EXHIBIT P7 COPY OF JUDGMENT PASSED BY DIVISION BENCH OF THIS HON'BLE COURT IN WA NO. 1336/2016 IN M/S. MOOKEN DEVASSY (THEVARA) & CO. V.S COMMERCIAL TAX OFFICER, IN DIRECTED TO GIVE BENEFIT OF SEC. 6(5) OF KVAT ACT, SINCE TURNOVER OF ASSESSEE IS BELOW 60 LAKHS, AFTER BEST JUDGMENT. EXHIBIT P8 COPY OF JUDGMENT DATED 04.07.2018 IN WP(C) NO. 22240 OF 2018 PASSED BY THIS HON'BLE COURT, TO CONSIDER AND PASS ORDERS IN RECTIFICATION IN THE LIGHT ..6.. OF DECISION RELIED ON, DEFERRING RECOVERY STEPS TILL THEN. EXHIBIT P9OF ORDER PASSED BY 1ST RESPONDENT IN REJECTING EXT. P3 APPLICATION U/S. 66 SUBMITTED BY PETITIONER FOR 2011-12, WITHOUT PROPER CONSIDERATION APPLICABILITY OF EXT. P7 JUDGMENT OF DIVISION BENCH OF THIS HON'BLE COURT. EXHIBIT P9 AOF ORDER PASSED BY 1ST RESPONDENT IN REJECTING EXT. P3(A) APPLICATION U/S. 66 SUBMITTED BY PETITIONER FOR 2012-13, WITHOUT PROPER CONSIDERATION APPLICABILITY OF EXT. P7 JUDGMENT OF DIVISION BENCH OF THIS HON'BLE COURT. EXHIBIT P9 BOF ORDER PASSED BY 1ST RESPONDENT IN REJECTING EXT. P3(B) APPLICATION U/S. 66 SUBMITTED BY PETITIONER FOR 2013-14, WITHOUT PROPER CONSIDERATION APPLICABILITY OF EXT. P7 JUDGMENT OF DIVISION BENCH OF THIS HON'BLE COURT. EXHIBIT P10OF ORDER PASSED BY 1ST RESPONDENT IN REJECTING EXT. P6 APPLICATION U/S. 66 SUBMITTED BY PETITIONER FOR 2011-12, WITHOUT PROPER CONSIDERATION APPLICABILITY OF EXT. P7 JUDGMENT OF DIVISION BENCH OF THIS HON'BLE COURT. EXHIBIT P10 AOF ORDER PASSED BY 1ST RESPONDENT IN REJECTING EXT. P6(A) APPLICATION U/S. 66 SUBMITTED BY PETITIONER FOR 2012-13, WITHOUT PROPER CONSIDERATION APPLICABILITY OF EXT. P7 JUDGMENT OF DIVISION BENCH OF THIS HON'BLE COURT.

..7.. EXHIBIT P11OF RELEVANT PAGES OF THE KERALA FINANCE ACT, 2017 AND KERALA FINANCE ACT 2018 FOR THE AMENDMENT IN SECTION 25E TO THE KVAT ACT 2003. EXHIBIT P11 AOF RELEVANT PAGES OF THE KERALA FINANCE BILL, 2019 WHEREIN EXTENDED TIME FOR FILING OPTION UPTO 30/09/2019. EXHIBIT P12OF OPTION DATED 23/02/2019 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT U/S. 25E(1( OF KVAT ACT FOR SETTLEMENT. EXHIBIT P13OF REVENUE RECOVERY NOTICE TO EXT.P1 DEMAND, ISSUED TO PETITIONER BY 4TH RESPONDENT ON 13/03/2019. EXHIBIT P13 AOF THE REVENUE RECOVERY NOTICE IN FORM NO.1 DATED 22/02/2019 PURSUANT TO EXT.P1(A) DEMAND, ISSUED TO PETITIONER BY 4TH RESPONDENT ON 13/03/2019. EXHIBIT P13 BOF REVENUE RECOVERY NOTICE TO EXT.P1(B) DEMAND, ISSUED TO PETITIONER BY 4TH RESPONDENT ON 13/03/2019.