BharatTaxGST

M/S. Pepsico INDIA Holdings PVT LTD vs. State Of Kerala

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WP(C)/34179/2018HC KeralaGSTCNR KLHC01078515201824 October 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU11 pages
For Petitioner: SRI.M.GOPIKRISHNAN NAMBIAR, SRI.JOSON MANAVALAN, SRI.K.JOHN MATHAI, SRI.KURYAN THOMAS, SRI.PAULOSE C. ABRAHAM, SRI.P.GOPINATHFor Respondent: SRI.M.GOPIKRISHNAN NAMBIAR, SRI.JOSON MANAVALAN, SRI.K.JOHN MATHAI, SRI.KURYAN THOMAS, SRI.PAULOSE C. ABRAHAM, SRI.P.GOPINATH, RESPONDENT/S:, STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES, DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001., THE COMMISSIONER...

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 24TH DAY OF OCTOBER 2018 / 2ND KARTHIKA, 1940 WP(C).No. 34179 of 2018 PETITIONER: M/S. PEPSICO INDIA HOLDINGS PVT LTD WISE PARK, INDUSTRIAL DEVELOPMENT AREA, KANJIKODE EAST P.O, PALAKKAD 678621, REPRESENTED BY ITS SALES MANAGER AND AUTHORISED SIGNATORY, MR. MAHESH.V. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.P.GOPINATH RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695001. 2 THE COMMISSIONER KERALA GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 3 THE ASSISTANT COMMISSIONER OF STATE TAX KERALA GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, PALAKKAD - 678 001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.10.2018, ALONG WITH WP(C).34283/2018, WP(C).34286/2018,WP(C). 34234/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).Nos. 34179/18, 34283/18, 34286/18 & 34234/18 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 24TH DAY OF OCTOBER 2018 / 2ND KARTHIKA, 1940 WP(C).No. 34234 of 2018 PETITIONER/S: M/S.PEPSICO INDIA HOLDING PVT LTD. WISE PARK, INDUSTRIAL DEVELOPMENT AREA, KANJIKODE EAST.P.O., PALAKKAD-678 621, REPRESENTED BY ITS SALES MANAGER AND AUTHORISED SIGNATORY, MR.MAHESH.V. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.P.GOPINATH RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE COMMISSIONER KERALA GOODS AND SERVICES TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 THE ASSISTANT COMMISSIONER OF STATE TAX KERLA GOODS AND SERVICES DEPARTMENT, SPECIAL CIRCLE, PALAKKAD-678001. OTHER PRESENT: GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.10.2018, ALONG WITH WP(C).34179/2018, WP(C).34283/2018, WP(C). 34286/2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).Nos. 34179/18, 34283/18, 34286/18 & 34234/18 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 24TH DAY OF OCTOBER 2018 / 2ND KARTHIKA, 1940 WP(C).No. 34283 of 2018 PETITIONER: PEPSICO INDIA HOLDINGS PVT. LTD. WISE PARK, INDUSTRIAL DEVELOPMENT AREA, KANJIKODE EAST P.O., PALAKKAD - 678 621, REPRESENTED BY ITS SALES MANAGER AND AUTHORISED SIGNATORY, MR.MAHESH V. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.P.GOPINATH RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER KERALA GOODS AND SERVICES TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002 3 THE ASSISTANT COMMISSIONER OF STATE TAX, KERALA GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, PALAKKAD-678 001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.10.2018, ALONG WITH WP(C).34179/2018, WP(C).34286/2018, WP(C). 34234/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).Nos. 34179/18, 34283/18, 34286/18 & 34234/18 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 24TH DAY OF OCTOBER 2018 / 2ND KARTHIKA, 1940 WP(C).No. 34286 of 2018 PETITIONER/S: PEPSICO INDIA HOLDINGS PVT. LTD., WISE PARK, INDUSTRIAL DEVELOPMENT AREA, KANJIKODE P.O, PALAKKAD-678621, REPRESENTED BY ITS SALES MANAGER AND AUTHORISED SIGNATORY, MR. MAHESH . V. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.P.GOPINATH RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE COMMISSIONER, KERALA GOODS AND SERVICES TAX DEPARTMENT,9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002. 3 THE ASSISTANT COMMISSIONER OF STATE TAX, KERALA GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, PALAKKAD-678 001. OTHER PRESENT: GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.10.2018, ALONG WITH WP(C).34179/2018, WP(C).34283/2018, WP(C). 34234/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).Nos. 34179/18, 34283/18, 34286/18 & 34234/18 5

JUDGMENT

The petitioner, an assessee under the Kerala Value Added Tax Act on the rolls of the 3rd respondent, has sought the following reliefs: “(i) Call for the records leading to the Exts.P8 order and P9 notice in W.P.(C)No.34179/2018, Exts.P9 order and P10 notice in W.P.(C)No.34234/2018, Exts.P9 order and P10 notice in W.P.(C)No.34283/2018 and Exts.P8

order

and P9

notice

in W.P(C)No.34286/2018, and quash the same by the issuance of a writ of certiorari or such other writ, order or direction; (ii) issue a writ of mandamus or such other writ, order or direction, directing the 3rd respondent to allow the application for revision of returns for the years 2011-2012 to 2014-2015; (iii) to declare that Ext.P10 notice in W.P. (C)Nos.34234/2018 and 34283/2018, and Ext.P9 notice in W.P(C)Nos.34179/2018 and 34286/2018 are unconstitutional and in direct conflict with the Constitution (One Hundred and First Amendment), 2016; (iv) grant such other and incidental reliefs as this Hon'ble Court may deem just and necessary on the facts and circumstances of this case. (v) Allow this writ petition(civil) with consts to WP(C).Nos. 34179/18, 34283/18, 34286/18 & 34234/18 6 the petitioner.”

2.

In the light of the judgment dated 13.08.2018 in WP(C)No.12478 of 2018, I dispose of this writ petition applying the same ratio. I also hold that if the Department intends to take any further proceedings, it will await the revised returns. DAMA SESHADRI NAIDU JUDGE

WP(C).Nos. 34179/18, 34283/18, 34286/18 & 34234/18 7 APPENDIX OF WP(C) 34179/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE REVISED NOTICE DATED 15/03/2017 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT P2 AOF THE REPLY (WITHOUT ANNEXURES) DATED 06/09/2017 SENT BY THE PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P3 AOF THE ORDER DATED 20/10/2017 ALONG WITH THE NOTICE OF DEMAND PASSED BY THE 3RD RESPONDENT. EXHIBIT P4 AOF THE EMAIL DATED 25/03/2017 SENT BY THE PETITIONER TO 3RD RESPONDENT. EXHIBIT P5 AOF THE LETTER DATED 20/04/2017 SENT BY THE PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P6 AOF THE LETTER DATED 20/06/2017 SENT BY THE PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P7 AOF THE LETTER DATED 25/05/2018 SENT BY THE PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P8 AOF THE ORDER DATED 03/08/2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P9 AOF THE NOTICE DATED 29/06/2018 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT P10 APRIL 2018. RESPONDENTS' EXHIBITS NIL

WP(C).Nos. 34179/18, 34283/18, 34286/18 & 34234/18 8 APPENDIX OF WP(C) 34234/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE REVISED NOTICE DATED 20.3.2017 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE REPLY (WITHOUT ANNEXURES) DATED 11.8.2017 SENT BY THE PETITINER TO THE 3RD RESPONDENT. EXHIBIT P3OF THE ADDENDUM TO EXT.P2 REPLY (WITHOUT ANNEXURES) DATED 29.8.2017 SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P4OF THE ORDER DATED 2.9.2017 ALONG WITH THE NOTICE OF DEMAND PASSED BY THE 3RD RESPONDENT. EXHIBIT P5OF THE EMAIL DATED 25.3.2017 SENT BY THE PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P6OF THE LETTER DATED 20.4.2017 SENT BY THE PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P7OF THE LETTER DATED 20.6.2017 SENT BY THE PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P8OF THE LETTER DATED 25.5.2018 SENT BY THE PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P9OF THE ORDER DATED 3.8.2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P10OF THE NOTICE DATED 29.6.2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P11 APRIL 2018 ISSUED BY THE PRL.SECRETARY & COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT. EXHIBIT P12OF THE LETTER DATED 18.9.2018 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.

WP(C).Nos. 34179/18, 34283/18, 34286/18 & 34234/18 9 RESPONDENTS' EXHIBITS NIL APPENDIX OF WP(C) 34283/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE REVISED NOTICE DATED 20.03.2017 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE REPLY (WITHOUT ANNEXURES) DATED 11.08.2017 SENT BY THE PETITIONER TOT HE 3RD RESPONDENT EXHIBIT P3OF THE ADDENDUM TO EXT.P2 REPLY (WITHOUT ANNEXURES) DATED 29.08.2017 SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT EXHIBIT P4OF THE ORDER DATED 18.09.2017 ALONG WITH THE NOTICE OF DEMAND PASSED BY THE 3RD RESPONDENT EXHIBIT P5OF THE EMAIL DATED 25.03.2017 SENT BY THE PETITIONER TO THE 3RD RESPONDENT EXHIBIT P6OF THE LETTER DATED 20.04.2017 SENT BY THE PETITIONER TO THE 2ND RESPONDENT EXHIBIT P7OF THE LETTER DATED 20.06.2017 SENT BY THE PETITIONER TO THE 2ND RESPONDENT EXHIBIT P8OF THE LETTER DATED 25.05.2017 SENT BY THE PETITIONER TO THE 3RD RESPONDENT EXHIBIT P9OF THE ORDER DATED 03.08.2018 ISSUED BY THE 3RD RESPONDENT EXHIBIT P10OF THE NOTICE DATED 24.07.2018 ISSUED BY THE 3RD RESPONDENT EXHIBIT P11 APRIL 2018 ISSUED BY THE PRL.SECRETARY & COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT EXHIBIT P12OF THE LETTER DATED 18.09.2018 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER

WP(C).Nos. 34179/18, 34283/18, 34286/18 & 34234/18 10 RESPONDENTS' EXHIBITS NIL APPENDIX OF WP(C) 34286/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE NOTICE DATED 23.03.2017 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT P2 AOF THE REPLY(WITHOUT ANNEXURES) DATED 09.09.2017 SENT BY THE PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P3 AOF THE ORDER DATED 20.09.2017 ALONG WITH NOTICE OF DEMAND PASSED BY THE 3RD RESPONDENT. EXHIBIT P4 AOF THE EMAIL DATED 25.03.2017 SENT BY THE PETITIONER TO THE SPECIAL CIRCLE, PALAKKAD. EXHIBIT P5 AOF THE LETTER DATED 20.04.2017 SENT BY THE PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P6 AOF THE LETTER DATED 20.,06.2017 SENT BY THE PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P7 AOF THE LETTER DATED 25.05.2018 SENT BY THE PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P8 AOF THE ORDER DATED 03.06.2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P9 AOF THE REVISED NOTICE DATED 20.07.2018 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT P10 APRIL 2018. EXHIBIT P11 AOF THE LETTER DATED 18.09.2018 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. RESPONDENTS' EXHIBITS- NIL

WP(C).Nos. 34179/18, 34283/18, 34286/18 & 34234/18 11 //// P.A. TO JUDGE

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.