Rf Motors PVT.LTD 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. 2975 of 2019 PETITIONER: M/S RF MOTORS PVT.LTD SKYLINE GATEWAY APARTMENTS, PATHADIPALAM, NH-47, EDAPALLY, COCHIN-682033, REPRESENTED BY ITS MANAGING DIRECTOR, SRI.FAROOK.F.M. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE-3, ERNAKUILAM, COCHIN-682015. 2 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695033. 3 STATE ASSISTANT COMMISSIONER STATE GOODS AND SERVICE 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.2975/2019 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 2015-16. 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 writ petition directing the first respondent to consider and pass

WPC No.2975/2019 3 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.2975/2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORDER DATED 18/08/2017 PASSED BY 1ST RESPONDENT FOR 2015-16, ALLEGING BY KVATIS SCRUTINY VERIFICATION OF UNACCOUNTED PURCHASES. EXHIBIT P2OF JUDGMENT DATED 17/11/2017 IN WP(C)NO.36554/2017 PASSED BY THIS HON'BLE COURT QUASHING EXT.P1 ORDER, WITH A DIRECTION TO PERUSE DATED OF PETITIONER TO BE PRODUCED ON 30/11/2017. EXHIBIT P3OF ANNUAL RETURN DATED 27/12/2017 SUBMITTED FOR 2015-16, AFTER UPLOADING CLOSING STOCK INVENTORY IN FORM NO.53, ON PROVIDING THE FACILITY, BY 1ST RESPONDENT. EXHIBIT P4OF ONLINE AUDIT REPORT DATED 20/03/2018 SUBMITTED BEFORE 1ST RESPONDENT FOR 2015-16. EXHIBIT P5OF MEMORANDUM OF UNDERSTANDING DATED 04/12/2017 ENTERED INTO BETWEEN PETITIONER COMPANY AND MRS.SAJEENA FOR TRANSFER OF BUSINESS AS A WHOLE. EXHIBIT P6OF ORDER DATED 27/06/2018 PASSED BY 1ST RESPONDENT FOR 2015-16 WITHOUT PROPER CONSIDERATION OF DATA PRODUCED ON 30/11/2017 AND EXT.P4 AUDIT REPORT, SERVED ON 09/08/2018. EXHIBIT P7OF APPLICATION DATED 17/01/2019 SUBMITTED BEFORE 1ST RESPONDENT U/S.66 OF THE KVAT ACT FOR RECTIFICATION OF MISTAKE IN EXT.P6 ORDER FOR 2015-16. EXHIBIT P8OF DEMAND NOTICE DATED 17/11/2018 ISSUED TO PETITIONER BY 3RD RESPONDENT, PURSUANT TO EXT.P6 DEMAND FOR 2015-16. EXHIBIT P9OF JUDGMENT DATED 04/07/2018 IN WP(C)NO.222240/2018 PASSED BY THIS HON'BLE COURT, TO CONSIDER AND PASS ORDERS IN RECTIFICATION APPLICATION PENDING, DEFERRING RECOVERY STEPS TILL THEN. Css/