M/S.Channel Foods(P)LTD vs. Assistant Commissioner(Assessment) - Kerala High Court, 22 January 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 936 of 2019 PETITIONER/S: M/S.CHANNEL FOODS(P)LTD AMRITHA TOWERS, GROUND FLOOR,KPCC JUNCTION,M.G.ROAD,KOCHI 682 011,REPRESENTED BY ITS DIRECTOR MR.JALEEL HUSSAIN BY ADVS. SRI.A.KUMAR JOB ABRAHAM SMTG.MINI(1748) SRI.AJAY V.ANAND SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENT/S: ASSISTANT COMMISSIONER(ASSESSMENT) STATE GOODS AND SERVICES TAX DEPARTMENT,SPECIAL CIRCLE- 11,ERNAKULAM-682 016 OTHER PRESENT: GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.936/2019 -2-

J U D G M E N T The petitioner, a registered dealer under the Kerala Value Added Tax Act, 2003, received a notice under Section 25(1) of the Act for the Assessment Year 2014-15. The authorities proposed to reopen the assessment on the premise that certain proceedings relating to detention under Section 47(2) have led to the impost of penalty under Section 47(5) of the KVAT Act. In other words, the authorities wanted to make additions on the allegation of purchase suppressions.

At any rate, the Ext.P1 notice under Section 25(1) has led to the Ext.P4 assessment. In the face of it, the petitioner has sought rectification. But that was rejected through the Ext.P7 order. Assailing the Ext.P7, the petitioner has filed this writ petition.

Heard Sri A.Kumar, the petitioner's counsel, and the learned Government Pleader.

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Indeed, indisputably the petitioner has an efficacious alternative remedy: the statutory appeal. I also reckon the petitioner could not establish any grounds for the Court to dispense with the alternative remedy and entertain the writ petition under Article 226 of the Constitution. Therefore, without adverting to the merits, I close the writ petition, leaving all options open for the petitioner to pursue its statutory remedies. DAMA SESHADRI NAIDU JUDGE jjj -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 26.10.2018 EXHIBIT P2OF THE REPLY DATED 7.11.2018 EXHIBIT P2 AOF THE REPLY DATED 26.11.2018 EXHIBIT P3OF THE REGISTRATION CERTIFICATE CONTAINING THE INCLUSION OF THE BRANCH AS ON 22.8.2014 EXHIBIT P4OF THE ASSESSMENT ORDER DATED 29.11.2018 EXHIBIT P5OF THE RECTIFICATION APPLICATION DATED 10.12.2018 EXHIBIT P6OF THE JUDGMENT IN WRIT PETITION @ NO 41756/2018 DATED 20.12.2018 EXHIBIT P7OF THE ORDER REJECTING THE RECTIFICATION APPLICATION DATED 20.12.2018