Decathlon Sports INDIA PVT. LTD vs. The Assistant Commissioner
Held
The Court allowed the review petition to the limited extent of modifying the directions. The original judgment had directed the 4th respondent to pass fresh orders. The Court modified this direction, ordering that the 1st respondent shall now pass fresh orders in lieu of the quashed penalty order (Ext.P5). This modification was made after considering the submissions of the petitioner and the subsequent documents (Exts.P7 and P8) which indicated that the matter should be considered by the 1st respondent. The reasoning was based on the need to ensure that the fresh orders were passed by the appropriate authority as suggested by the subsequent developments and the petitioner's representations. The operative direction was to modify paragraph 3 of the original judgment to reflect this change in the authority responsible for passing the fresh orders.
Facts
The petitioner, M/s. Decathlon Sports India Pvt. Ltd., filed a writ petition challenging a penalty order (Ext.P5) passed by the 4th respondent. The High Court, in its judgment, quashed the penalty order and directed the 4th respondent to pass fresh orders. The petitioner then filed a review petition seeking to modify this direction. The modification sought was to have the 1st respondent pass the fresh orders instead of the 4th respondent. The petitioner brought to the court's notice a petition filed by them (Ext.P7) and a direction issued by the 3rd respondent (Ext.P8) which relegated the matter for consideration by the 1st respondent.
Key Issues
1. Whether the direction to pass fresh orders should be issued to the 4th respondent or the 1st respondent, considering the subsequent documents and directions filed by the petitioner. The petitioner argued that the review petition was filed for the limited purpose of modifying the directions issued in the original judgment. They contended that subsequent documents (Ext.P7 and Ext.P8) indicated that the matter should be considered by the 1st respondent. Therefore, the direction to pass fresh orders should be issued to the 1st respondent instead of the 4th respondent. The respondents (State of Kerala and its tax authorities) did not record any specific arguments against the modification sought by the petitioner. The Government Pleader appeared for the respondents.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 11TH DAY OF DECEMBER 2019 / 20TH AGRAHAYANA, 1941 RP.No.1201 OF 2019 IN WP(C). 12596/2019 WP(C) 12596/2019(Y) OF HIGH COURT OF KERALA REVIEW PETITIONER/PETITIONER: M/S.DECATHLON SPORTS INDIA PVT. LTD BUILDING NO.V7D,SURVEY NO.354/1 KALAMASSERY,THRIKKAKARA NORTH VILLAGE, KANAYANNUR TALUK,ERNAKULAM DISTRICT. REPRESENTED BY ITS TAX MANAGER,SHRI.PIYUSH SHARMA. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN SRI.R.BHASKARA KRISHNAN RESPONDENTS/RESPONDENTS IN W.P.(C): 1 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-III,SPECIAL CIRCLE-III, SGST DEPARTMENT,THEVARA,ERNAKULAM, KOCHI-682015. 2 THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 THE COMMISSIONER OF COMMERCIAL TAXES, KILLIPALAM,KARAMANA.P.O, THIRUVANANTHAPURAM-695002. 4 THE STATE TAX OFFICER, SQUAD NO.V,STATE GOODS AND SERVICE TAXES DEPARTMENT,KERALA,ERNAKULAM, COCHIN-682015. GOVERNMENT PLEADER DR.THUSHARA JAMES THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 11.12.2019, THE COURT ON THE SAME DAY PASSED THE F
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