Bpl Medical Technologies vs. State Of Kerala - Kerala High Court, 11 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 WEDNESDAY, THE 11TH DAY OF APRIL 2018 / 21ST CHAITHRA, 1940 WP(C).No. 12468 of 2018 PETITIONER(S) BPL MEDICAL TECHNOLOGIES (P) LTD., BPL WORK, PALAKKAD-678007, REPRESENTED BY ITS SENIOR MANAGER-COMMERCIAL, MR.RADHAKRISHNAN V. 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. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, (CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT), PALAKKAD-678001. 3. THE ASSISTANT COMMISSIONER (ASSESSMENT), (CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT), SPECIAL CIRCLE, PALAKKAD-678001. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, (CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT), PALAKKAD-678001. R BY SPL.GOVERNMENT PLEADER SMT.THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 12468 of 2018 (G) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE ORDER OF ASSESSMENT DATED 29-08-2017 ISSUED BY THE ASSISTANT COMMISSIONER (ASST.), SPECIAL CIRCLE, PALAKKAD, FOR THE YEAR 2014-15(CST). EXHIBIT P2 THE TRUE COPY OF THE JUDGMENT IN W.P.(C)NO.38068/2017 DATED 27-11-2017. EXHIBIT P3 A TRUE COPY OF THE ORDER DATED 28-02-2018 PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2014-15 (WITHOUT ANNEXURES). EXHIBIT P4 THE TRUE COPY OF THE POSTAL COVER EVIDENCING THE RECEIPT OF EXT.P3 ORDER AT THE OFFICE OF THE AUTHORIZED REPRESENTATIVE OF THE PETITIONER ON 31-03-2018. EXHIBIT P5 THE TRUE COPY OF THE TRACKING REPORT (DATED 'NIL') SHOWING THE DESPATCH AND RECEIPT OF EXT.P3

ORDER. EXHIBIT P6 THEOF THE LETTER DATED 05-04-2018 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P7 THEOF THE LETTER DATED 05-04-2018 ADDRESSED TO 4TH RESPONDENT BY THE PETITIONER. //// PS TO JUDGE Kvs/-

P.B.SURESH KUMAR, J. = = = = = = = = = = = = = W.P.(C).No.12468 of 2018 = = = = = = = = = = = = = Dated this the 11th day of April, 2018 J U D G M E N T Petitioner was a registered dealer under the Central Sales 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 31.03.2018 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 also the learned Government Pleader.

WPC.No.12468 of 2018 2

It is seen that Ext.P3 order was passed only on 28.02.2018. The specific case of the petitioner is that the same was served on the petitioner only on 31.03.2018. 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 31.03.2018, I deem it appropriate to dispose of the writ petition directing the respondents to defer further proceedings pursuant to Ext.P3 order and P6 notice till 01.05.2018. 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/- ////