Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN
TUESDAY, THE 8TH DAY OF MAY 2018 / 18TH VAISAKHA, 1940
WP(C).No. 14445 of 2018
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PETITIONER :
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M/S. HARRISONS MALAYALAM LTD.,24/1624,
BRISTOW ROAD, WILLINGDON ISLAND, COCHIN-682 003.
REPRESENTED BY ITS HEAD-TAXATION, MR. V.V.N PRABHU.
BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR
SRI.P.GOPINATH
SRI.K.JOHN MATHAI
SRI.JOSON MANAVALAN
SRI.KURYAN THOMAS
SRI.PAULOSE C. ABRAHAM
SRI.RAJA KANNAN
RESPONDENTS :
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1. STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM 695 001.
2. THE ASSISTANT COMMISSIONER,
VAT SPECIAL CIRCLE(PRODUCE),
DEPARTMENT OF COMMERCIAL TAXES
(NOW STATE GOODS AND SERVICES TAX DEPARTMENT),
MATTANCHERRY, ERNAKULAM-682 002.
3. THE INSPECTING ASSISTANT COMMISSIONER,
DEPARTMENT OF COMMERCIAL TAXES,
(NOW STATE GOODS AND SERVICES TAXES DEPARTMENT),
MATTANCHERRY, ERNAKULAM-682 002.
BY GOVERNMENT PLEADER SRI. MANURAJ K.J.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 08-05-2018, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
bp
09/5/2018
WP(C).No. 14445 of 2018 (E)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXT.P1: A TRUE COPY OF THE ANNUAL RETURN (ORIGINAL) IN
FORM 10 DATED 09/05/2012 FILED BY THE PETITIONER
FOR THE YEAR 2011 - 2012 UNDER THE KVAT ACT.
EXT.P2: A TRUE COPY OF THE FORM 13 (AUDIT REPORT) AND
FORM 13A (AUDITED STATEMENT OF ACCOUNTS)
DATED 30/01/2013 FILED BY THE PETITIONER FOR THE
YEAR 2011 - 2012 UNDER THE KVAT ACT.
EXT.P3: A TRUE COPY OF THE REVISED ANNUAL RETURN
DATED 02/03/2013 FILED FOR THE YEAR 2011 - 2012
ALONG WITH THE COVERING LETTER, WITH PROOF OF
ACKNOWLEDGMENT BY THE OFFICE OF 2ND
RESPONDENT.
EXT.P4: A TRUE COPY OF THE REFUND APPLICATION DATED
02/03/2013 ALONG WITH THE COVERING LETTER FILED
BY THE PETITIONER.
EXT.P5: A TRUE COPY OF THE REFUND ORDER DATED
02/12/2014 ISSUED BY THE 2ND RESPONDENT.
EXT.P6: A TRUE COPY OF THE NOTICE DATED 02/05/2017 ISSUED
BY THE 2ND RESPONDENT UNDER SECTION 25 (1) OF
THE KVAT ACT, FOR THE YEAR 2011 - 2012.
EXT.P7: A TRUE COPY OF THE NOTICE DATED 07/02/2018 ISSUED
BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE
KVAT ACT, FOR THE YEAR 2011 - 2012.
EXT.P8: TRUE COPY OF THE REPLY (WITHOUT ANNEXURES)
DATED 17/05/2017, OBJECTING TO THE PROPOSALS IN
EXT.P4 NOTICE.
EXT.P9: TRUE COPY OF THE REPLY (WITHOUT ANNEXURES)
DATED 08/02/2018, OBJECTING TO THE PROPOSALS IN
EXT.P5 NOTICE.
EXT.P10: TRUE COPY OF THE LETTER (WITHOUT ANNEXURES)
DATED 23/02/2018 SUBMITTED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT, WITH PROOF OF
ACKNOWLEDGMENT FROM THE OFFICE OF THE 2ND
RESPONDENT.
EXT.P11: A TRUE COPY OF THE ORDER OF ASSESSMENT DATED
24/03/2018 PASSED BY THE 2ND RESPONDENT UNDER
THE KVAT ACT FOR THE YEAR 2011 - 2012.
WP(C).No. 14445 of 2018 (E)
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EXT.P12:
A TRUE COPY OF THE RECTIFICATION PETITION
(WITHOUT ANNEXURES) DATED 10/04/2018 FILED
BEFORE THE 2ND RESPONDENT.
EXT.P13:
A TRUE COPY OF THE ORDER DATED 16/04/2018 FILED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
EXT.P14:
A TRUE COPY OF THE LETTER DATED 20/04/2018 FILED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
EXT.P15:
COPY OF THE DEMAND NOTICE DATED 18/4/2018, ISSUED BY
THE R3 FOR THE YEAR 2011-12.
EXT.P16:
COPY OF THE LETTER DATED 3/5/2018, SUBMITTED BY THE
PETITIONER TO THE R3.
EXT.P17:
COPY OF THE ORDER DATED 27/4/2018, PASSED BY THE HON'BLE
COURT IN WPC NO. 14625/2018
RESPONDENT'S EXHIBITS :
NIL.
//TRUE COPY//
P.S. TO JUDGE
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9/5/2018
ANU SIVARAMAN, J.
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W.P(C).No. 14445 of 2018
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Dated this the 8th day of May, 2018
JUDGMENT The petitioner has approached this Court challenging Exhibit P13 order issued on a rectification petition preferred by the petitioner on the ground that the petitioner was not heard before orders were passed.
2.The learned Government Pleader would contend that the petitioner had been put on notice but had not appeared. Be that as it may, I am of the opinion that the request for rectification has to be considered in accordance with law and orders have to be passed after hearing the petitioner also.
3.In the above view of the matter, there will be a direction to the 2nd respondent to take up, consider and pass orders on Exhibit P12 in accordance with law after hearing the petitioner within two weeks from the date of receipt of a copy of this judgment. It is submitted that a duly authorised representative of the petitioner shall be present before the 2nd respondent at 11 a.m. on 18.5.2018 for a hearing on the appeal. Coercive steps pursuant to Exhibits P11 and P13 shall be kept in abeyance till orders are passed as directed above. The writ petition is ordered accordingly. ANU SIVARAMAN JUDGE vgs8/5
