Evm Motors vs. The Assistant Commissioner (I)
Held
The Court held that there was no reason to interfere with Ext.P5 order under Article 226 of the Constitution of India. The reasoning was that the petitioner's own rectification application contained erroneous figures, and it was based on these figures that the Assessing Authority concluded that the application under Section 66 of the Kerala Value Added Tax Act could not be entertained. Therefore, the Assessing Authority's decision was a direct consequence of the information provided by the petitioner. The Court dismissed the writ petition, relegating the petitioner to their alternate remedy of filing an appeal against the assessment order before the Appellate Authority.
Facts
The petitioner, EVM Motors, filed a writ petition challenging Ext.P5 order, which rejected their application for rectification of a mistake under the Kerala Value Added Tax Act. The petitioner contended that the Assessing Authority did not properly consider their rectification application. However, the Court noted that the petitioner's own rectification application (Ext.P4) contained erroneous figures. It was based on these erroneous figures provided by the petitioner that the Assessing Authority found the rectification application, filed under Section 66 of the Kerala Value Added Tax Act, could not be entertained. The Court observed that the Assessing Authority's decision was a consequence of the figures presented by the petitioner.
Key Issues
1. Whether the Assessing Authority erred in rejecting the petitioner's application for rectification of mistake under Section 66 of the Kerala Value Added Tax Act, despite the petitioner's contention that their arguments were not properly considered. Petitioner's argument: The petitioner argued that the Assessing Authority failed to consider their contentions in the rectification application in the proper perspective, rendering Ext.P5 order illegal. Revenue's argument: The judgment does not record any specific arguments made by the revenue or state. However, the Court's observation implies that the rejection was justified due to erroneous figures provided by the petitioner in their rectification application.
Sections Cited
Section 66
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Heard together (2 matters)
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 01ST DAY OF NOVEMBER 2019 / 10TH KARTHIKA, 1941 WP(C).No.29349 OF 2019(P) PETITIONER: EVM MOTORS TC 55/1425, EVM HONDA, KAIMANAM, NEERAMANAKARA, THIRUVANANTHAPURAM KERALA, 695 040, REPRESENTED BY ITS MANAGING PARTNER MR. SABU JOHNY. BY ADV. SMT.K.LATHA RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (I) SGST DEPARTMENT SPECIAL CIRCLE, COMMERCIAL TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O. THIRUVANANTHAPURAM 695 002. 2 THE ASSISTANT COMMISSIONER OF STATE TAX, OFFICE OF THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM 695 002. SMT. THUSHARA JAMES; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.29349 OF 2019 2 JUDGMENT The challenge in the writ petition is against Ext.P5 order, whereby an application seeking rectification of mistake preferred by the petitioner was rejected by the Assessing Authority under the Kerala Value Added Tax Act. The learned counsel would submit that the assessing authority
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