Rf Motors Private Limited vs. Assistant Commissioner - Kerala High Court, 31 January 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 2973 of 2019 PETITIONER: M/S RF MOTORS PRIVATE LIMITED, SKYLINE GATEWAY APARTMENTS, PATHADIPALAM, NH-47, EDAPALLY, COCHIN-682033, REPRESENTED BY ITS MANAGING DIRECTOR, SRI. FAROOK F.M. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE-3, ERNAKULAM, COCHIN-682015. 2 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695033. 3 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD, COCHIN-682030. OTHER PRESENT: GP SMT. M.M. JASMINE. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.2973 of 2019 2

JUDGMENT Petitioner is a registered dealer under the Kerala Value Added Tax Act ( the KVAT Act). Ext.P6 is the assessment order for the year 2013-14. According to the petitioner, the Ext.P6 order is vitiated by errors apparent on the face of the record. The petitioner, therefore, preferred the Ext.P7 application for rectification of the assessment order.

The petitioner contends that because of this Court's series of judicial pronouncements, the authorities ought to have allowed the rectification application.

Heard the learned counsel for the petitioner, as also the learned Government Pleader.

In response to the submissions made by the petitioner's counsel, the Government Pleader informs the Court that the authority concerned will consider the petitioner's Ext.P7 application, expeditiously.

Therefore, without adverting to the merits, I dispose of the WPC No.2973 of 2019 3 writ petition directing the first respondent to consider and pass orders on the Ext.P7 application, after affording the petitioner an opportunity of hearing. Ordered accordingly. Until orders are passed as directed above, further proceedings for realisation of the amounts covered by the Ext.P6 order shall be deferred.

DAMA SESHADRI NAIDU JUDGE

WPC No.2973 of 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORDER DATED 18.8.2017 PASSED BY 1ST RESPONDENT FOR 2013-14 ALLEGING BY KVATIS SCRUTINY DETECTION OF UNACCOUNTED PURCHASES EXHIBIT P2OF JUDGMENT DATED 17.11.2017 IN WPC.36561/2017 PASSED BY THIS HON'BLE COURT QUASHING EXT P1 ORDER, WITH A DIRECTION TO PERUSE DATA OF PETITIONER TO BE PRODUCED ON 30.11.2017 EXHIBIT P3OF ANNUAL RETURN DATED 9.12.2017 SUBMITTED FOR 2013-14 AFTER PROVIDING FACILITY, BY 1ST RESPONDENT EXHIBIT P4OF ONLINE AUDIT REPORT DATED 30.1.2018 SUBMITTED BEFORE 1ST RESPONDENT FOR 2013-14 EXHIBIT P5OF MEMORANDUM OF UNDERSTANDING DATED 4.12.2017 ENTERED INTO BETWEEN PETITIONER COMPANY AND MRS.SAJEENA FOR TRANSFER OF BUSINESS AS A WHOLE EXHIBIT P6OF ORDER DATED 22.6.2018 PASSED BY 1ST RESPONDENT FOR 2013-14 WITHOUT PROPER CONSIDERATION OF DATA PRODUCED ON 30.11.2017 AND EXT P4 AUDIT REPORT, SERVED ON 9.8.2018 EXHIBIT P7OF APPLICATION DATED 17.1.2019 SUBMITTED BEFORE 1ST RESPONDENT U/S 66 OF THE KVAT ACT FOR RECTIFICATION OF MISTAKE IN EXT P6 ORDER FOR 2013-14 EXHIBIT P8OF DEMAND NOTICE DATED 17.11.2018 ISSUED TO PETITIONER BY 3RD RESPONDENT, PURSUANT TO EXT P6 DEMAND FOR 2013-14 EXHIBIT P9OF JUDGMENT DATED 4.7.2018 IN WPC.22240/2018 PASSED BY THIS HON'BLE COURT, TO CONSIDER AND PASS ORDERS IN RECTIFICATION APPLICATION PENDING, DEFERRING RECOVERY STEPS TILL THEN Css/