Toonz Retain INDIA PVT. LTD. vs. Commercial Tax Officer -1 - Kerala High Court, 01 November 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 01ST DAY OF NOVEMBER 2018 / 10TH KARTHIKA, 1940 WP(C).No. 32678 of 2018 PETITIONER/S: TOONZ RETAIN INDIA PVT. LTD., KHM TOWERS, PERUNNA, CHANGANACHERRY, KOTTAYAM DIST.PIN-686 104. REPRESENTED BY ITS AUTHORISED SIGNATORY ANU K.N. BY ADVS. S.ANILKUMAR M RAJAGOPAL.M. RESPONDENT/S: 1 COMMERCIAL TAX OFFICER -1 2ND CIRCLE, CHANGANACHERRY, KOTTAYAM DISTRICT. PIN - 686 104 2 THE DEPUTY COMMISSIONER OF STATE TAXES, CIVIL STATION, KOTTAYAM-686002. 3 THE PRINCIPAL SECRETARY AND COMMISSIONER OF STATE GOODS AND SERVICES TAX, KERALA, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM- 695002. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 32678 of 2018 2

JUDGMENT The petitioner, a company registered under the Companies Act, 1956, seeks the following relief:- (i) to issue a Writ of mandamus or other appropriate writ, order or direction as this Hon'ble Court deems fir and proper in the circumstances of the case, directing the respondents to initiate the system to enable the petitioner to correct the technical mistakes in the returns/stock transfer (In) statements uploaded along with the returns so as to enable suppliers outside the state in respect of the stock transfer invoices, the particulars of which were entered in the purchase/stock transfer (In) statements uploaded along with the monthly returns filed by the petitioner;

Both the counsel agree that the issue stands squarely covered in the petitioner's favour by a judgment, dated 13th August, 2018 in W.P.(c) No. 12478. 3. I, therefore, dispose of the writ petition applying the ratio of the judgment referred to above. DAMA SESHADRI NAIDU JUDGE hmh

WP(C).No. 32678 of 2018 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2010-

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EXHIBIT P1 A COPY OF ANNUAL RETURN FOR THE YEAR 2011-

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EXHIBIT P1 B COPY OF ANNUAL RETURN FOR THE YEAR 2012-

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EXHIBIT P1 C COPY OF ANNUAL RETURN FOR THE YEAR 2013-

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EXHIBIT P1 D COPY OF ANNUAL RETURN FOR THE YEAR 2014-

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EXHIBIT P1 E COPY OF ANNUAL RETURN FOR THE YEAR 2015-

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EXHIBIT P1 F COPY OF ANNUAL RETURN FOR THE YEAR 2016-

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EXHIBIT P2 COPY OF LETTER DATED 3.02.2018 ADDRESSED TO THE 2ND RESPONDENT. EXHIBIT P3 COPY OF CIRCULAR NO.14/2017 DATED 21.11.2017 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P4 COPY OF LETTER DATED 12.03.2018 ADDRESSED TO THE 3RD RESPONDENT. EXHIBIT P5 COPY OF RELEVANT EXTRACT FROM THE KERALA FINANCE ACT, 2018. EXHIBIT P6 COPY OF NOTICE DATED 14.06.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P7 COPY OF ASSESSMENT ORDER DATED 27.01.2017 FOR THE YEAR 2011-12. EXHIBIT P7 A COPY OF ASSESSMENT ORDER DATED 28.02.2017 FOR THE YEAR 2012-13. EXHIBIT P7 B COPY OF ASSESSMENT ORDER DATED 3.04.2017 FOR THE YEAR 2013-14. EXHIBIT P7 C COPY OF ASSESSMENT ORDER DATED 2.05.2017

WP(C).No. 32678 of 2018 4 FOR THE YEAR 2014-15. EXHIBIT P7 D COPY OF ASSESSMENT ORDER DATED 6.04.2017 FOR THE YEAR 2015-16. EXHIBIT P7 E RESPONDENT'S EXHIBIT COPY OF ASSESSMENT ORDER DATED 18.12.2017 FOR THE YEAR 2016-17. NIL //// PA to Judge