Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
TUESDAY, THE 13TH DAY OF MARCH 2018 / 22ND PHALGUNA, 1939
WP(C).No. 8327 of 2018
PETITIONER
M.D. BINSON
PROPRIETOR,
M/S.BINU GOLD, MISSION QUARTERS,
THRISSUR - 680 008, THRISSUR DISTRICT.
BY ADV.SRI.TOMSON T.EMMANUEL
RESPONDENTS:
1. COMMERCIAL TAX OFFICER
GOODS AND SERVICES TAX DEPARTMENT,
4TH CIRCLE, COMMERCIAL TAX COMPLEX,
PUTHOLE, THRISSUR - 680 004.
2. STATE OF KERALA
REPRESENTED BY SECRETARY TO TAXES DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
3. INSPECTING ASSISTANT COMMISSIONER
COMMERCIAL TAXES COMPLEX,
PUTHOLE, THRISSUR - 680 004.
BY SR.GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-03-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 8327 of 2018 (M)
APPENDIX
PETITIONER'S EXHIBITS
EXHIBIT P1. TRUE COPY OF E-RETURN FOR THE MONTH OF
OCTOBER 2016 DURING THE YEAR 2016-17, BEFORE 1ST
RESPONDENT, AFTER UPLOADING PURCHASE DETAILS.
EXHIBIT P2. TRUE COPY OF PURCHASE DETAILS UPLOADED ALONG
WITH EXT.P1 RETURN FOR JUNE 2016, WHEREIN
REPORTED PURCHASE MADE AS PER INVOICE NO.466
DATED 07.10.2016 VALUED TO RS.74,25,754/-.
EXHIBIT P3. TRUE COPY OF ANNUAL RETURN FOR THE YEAR 2016-17
SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT.
EXHIBIT P4. TRUE COPY OF NOTICE U/S.25(1) ISSUED TO THE
PETITIONER BY 1ST RESPONDENT FOR THE YEAR
2016-17 ALLEGING PURCHASE UPLOADED IN EXT.P2 AS
UNACCOUNTED PURCHASE.
EXHIBIT P5. TRUE COPY OF REPLY DATED 11.01.2018 SUBMITTED BY
THE PETITIONER BEFORE 1ST RESPONDENT AGAINST
EXT.P4 NOTICE.
EXHIBIT P5(A). TRUE COPY OF PURCHASE INVOICE NO.466 DATED
07.10.2016 SUBMITTED ALONG WITH EXT.P5 REPLY
BEFORE 1ST RESPONDENT, FOR THE BULLION
PURCHASED AGAINST PAYMENT OF 1% VAT.
EXHIBIT P5(B). TRUE COPY OF TRADING PROFIT AND LOSS ACCOUNT
FOR THE YEAR 2016-17 SUBMITTED BY THE PETITIONER
ALONG WITH EXT P5 REPLY.
EXHIBIT P6. TRUE COPY OF CASH BOOK PAGE NO.11 AND LEDGER
FOR PURCHASE OF BULLION FOR THE YEAR 2016-17
VERIFIED AND SIGNED BY 1ST RESPONDENT AT THE
TIME OF PRODUCING THE BOOKS OF ACCOUNTS AND
PERSONNEL HEARING GRANTED.
EXHIBIT P7. TRUE COPY OF ORDER DATED 31.01.2018
COMMUNICATED TO PETITIONER ON 21.02.2018 FOR THE
YEAR 2016-17 COMPLETED BY 1ST RESPONDENT,
WHEREIN IT IS ALLEGED NOT MAINTENANCE OF BOOKS
OF ACCOUNTS EVEN THOUGH PRODUCED.
RESPONDENT'S EXHIBITS:NIL
//TRUE COPY//
sd/-
PA TO JUDGE
rsr
P.B.SURESH KUMAR, J.
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W.P.(C).No.8327 of 2018
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Dated this the 13th day of March, 2018
Ext.P7 order, which is impugned in this writ petition is appealable under the Kerala Value Added Tax Act. The grounds on which this court would entertain a writ petition under Article 226 of the Constitution challenging orders in the nature of one impugned in the writ petition even when the party has an effective alternative remedy by way of appeal under the statute, have not been made out by the petitioner. In the circumstances, the writ petition is closed without prejudice to the right of the petitioner to file appeal challenging the impugned order. P.B.SURESH KUMAR
