M/S.Jsk Marketing PVT. LTD. vs. State Tax Officer - Kerala High Court, 23 January 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 23RD DAY OF JANUARY 2019 / 3RD MAGHA, 1940 WP(C).No. 2037 of 2019 PETITIONER/S: M/S.JSK MARKETING PVT. LTD. DOOR NO.512A, 1ST FLOOR, ELZA VILLA, PARAMBITHARA ROAD, COCHIN-682036, REPRESENTED BY ITS BRANCH MANAGER, SRI.SRIKANT HARIDAS. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, MINI CIVIL STATION, THRIPUNITHURA-682301. 2 ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, COCHIN-682015. 3 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-685033. 4 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD, COCHIN-682030. 5 THE TAHSILDAR, GOVERNMENT DUES RECOVERY, MUMBAI CITY, MUMBAI-400001. GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C).2037/19 2

JUDGMENT Petitioner is a registered dealer under the Kerala Value Added Tax Act (for brevity, the KVAT Act). Ext.P6 is the assessment order for the year 2010-11. According to the petitioner, Ext.P6 order is vitiated by errors apparent on the face of the record. The petitioner, therefore, preferred Ext.P7 application for rectification of Ext.P6 order.

The petitioner contended that because of this Court's decision in ST(Rev.)Nos.46 and 51 of 2013, his rectification application ought to have been allowed. He complains that the authorities, instead, took coercive steps to realise the amounts covered by Ext.P6 order. The petitioner, therefore, seeks appropriate relief in this writ petition.

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

In the above factual backdrop, I deem it appropriate to dispose of the writ petition, directing the first respondent to consider and pass orders on Ext.P7 application, after affording the petitioner an opportunity of hearing, in the light of the decision of this Court in ST(Rev.) Nos.46 and 51 of 2013. Ordered accordingly. The petitioner shall produce a certified copy of this judgment and a certified copy of the judgment of this Court in ST(Rev.)Nos.46 and 51 of 2013 before the first respondent. Until orders are passed as directed above, further proceedings for realisation of the amounts covered by Ext.P6 order shall be deferred. DAMA SESHADRI NAIDU JUDGE okb //// P.A. to Judge APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 30.8.2011 SUBMITTED BEFORE 1ST RESPONDENT FOR 2010-

11.

EXHIBIT P2OF ORDER DATED 13.5.2013 PASSED FOR THE YEAR 2010-11 BY 1ST RESPONDENT IN ASSESSING INTERSTATE STOCK TRANSFER FOR NOT PRODUCING 'F' FORMS. EXHIBIT P3OF REVENUE RECOVERY CERTIFICATE DATED 9.5.2015 ISSUED BY 1ST RESPONDENT PURSUANT TO EXT.2 DEMAND FOR 2010-11. EXHIBIT P4OF APPELLATE ORDER DATED 15.9.2015 PASSED BY 2ND RESPONDENT IN DIRECTING TO MODIFY EXT.P2 ASSESSMENT FOR 2010-11, AFTER CONSIDERING 'F' FORMS PRODUCED AT APPELLATE STAGE. EXHIBIT P5OF 'F' FORM AMOUNTING TO RS.32,01,125.23 PRODUCED BEFORE 1ST RESPONDENT, ALONG WITH LORRY RECEIPTS FOR MODIFYING EXT.P2 ASSESSMENT FOR 2010-11 EXHIBIT P6OF ORDER DATED 11.11.2016 PASSED BY 1ST RESPONDENT WITHOUT CONSIDERING LORRY RECEIPTS PRODUCED ALONG WITH 'F' FORMS. EXHIBIT P6 AOF ORDER DATED 13.3.2018 ISSUED TO PETITIONER ON 21.1.2019 IN ONLY CREDITING THE OUTPUT TAX PAID FOR 2010-11. EXHIBIT P7OF APPLICATION DATED 21.1.2019 SUBMITTED BEFORE 1ST RESPONDENT U/S.66 OF THE KVAT ACT FOR RECTIFICATION OF MISTRAKE IN EXT.P6(A). EXHIBIT P8OF JUDGMENT DATED 4.7.2018 IN WPC.NO.22240 OF 2018 PASSED BY THIS HON'BLE COURT ON A SIMILAR SET OF FACT.