Hercules Automobiles International (P) LTD. vs. The State Of Kerala - Kerala High Court, 12 April 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR THURSDAY, THE 12TH DAY OF APRIL 2018 / 22ND CHAITHRA, 1940 WP(C).No. 13272 of 2018 PETITIONER(S) HERCULES AUTOMOBILES INTERNATIONAL (P) LTD., P.B.NO.4405, CCSB ROAD, CHUNGOM, ALAPPUZHA-688011, REPRESENTED BY ITS AUTHORISED SIGNATORY, MR.JOSEPH VARGHESE. BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM RESPONDENT(S): 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, (CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT), TAX COMPLEX, ASHRAMAM P.O., CHINNAKKADA, KOLLAM-691013. 3. THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, (CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT), ALAPPUZHA-688001. 4. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, (CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT), ALAPPUZHA-688001. R BY SPL.GOVERNMENT PLEADER SMT. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 13272 of 2018 (H) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1- TRUE COPY OF THE ASSESSMENT ORDER DATED 02/09/2017 PASSED BY THE 3RD RESPONDENT. EXHIBIT P2- TRUE COPY OF THE JUDGMENT IN W.P.(C)NO.38801/2017 DATED 01/12/2017. EXHIBIT P3- TRUE COPY OF THE ORDER DATED 28/02/2018 PASSED BY THE 2ND RESPONDENT. EXHIBIT P4- TRUE COPY OF THE POSTAL COVER EVIDENCING THE RECEIPT OF EXT.P3 ORDER AT THE OFFICE OF THE AUTHORIZED REPRESENTATIVE OF THE PETITIONER ON 05/04/2018. EXHIBIT P5- TRUE COPY OF THE TRACKING REPORT (DATED 'NIL') SHOWING THE DESPATCH AND RECEIPT OF EXT.P3

ORDER. EXHIBIT P6-OF THE DEMAND NOTICE DATED 28/11/2017 ISSUED BY THE 4TH RESPONDENT UNDER THE PROVISIONS OF THE REVENUE RECOVERY ACT, 1968. //// PS TO JUDGE Kvs/-

P.B.SURESH KUMAR, J. = = = = = = = = = = = = = W.P.(C).No.13272 of 2018 = = = = = = = = = = = = = Dated this the 12th day of April, 2018 J U D G M E N T Petitioner was a registered dealer under the Kerala Value Added Tax Act (the Act). The assessment of the petitioner for the year 2014-'15 was finalised in terms of Ext.P1 order. Aggrieved by Ext.P1 order, the petitioner preferred an appeal, and in terms of Ext.P3 order, the appellate authority affirmed Ext.P1 order. The case of the petitioner is that Ext.P3 order dated 28.02.2018 was served on the petitioner only on 05.04.2018 and even before the order was served on the petitioner, steps have been taken to realise the amounts covered by Ext. P1 order from the petitioner. Ext.P6 is the demand notice issued to the petitioner in this connection. The petitioner, therefore, seeks appropriate directions in this regard, in the writ petition.

Heard the learned counsel for the petitioner as WPC.No.13272 of 2018 2 also the learned Government Pleader.

It is seen that Ext.P3 order was passed on 28.02.2018. The specific case of the petitioner is that the same was served on the petitioner only on 05.04.2018. Exts.P4 and P5 produced by the petitioner in the writ petition would indicate the said fact. In so far as Ext.P3 order was served on the petitioner only on 05.04.2018, I deem it appropriate to dispose of the writ petition directing the respondents to defer further proceedings pursuant to Ext.P3 order and Ext.P6 notice till 05.05.2018. Ordered accordingly. The petitioner shall, in the meanwhile, take up the matter in appeal and obtain appropriate interim orders. P.B.SURESH KUMAR, JUDGE. Kvs/- ////