Sakthi Metals vs. The State Tax Officer
Facts
The petitioner, M/s. Sakthi Metals, challenged a notice dated December 17, 2017, issued by the State Tax Officer (Respondent No. 1). The notice was issued under Section 25(1) read with Section 25A and Section 42(2) of the Kerala Value Added Tax Act, 2003. The petitioner contended that the notice was illegal and issued beyond the period of limitation prescribed under Section 25(1) of the Act. The respondents are the State Tax Officer, the Deputy Commissioner (Appeals), the Deputy Commissioner, and the State of Kerala. The matter was heard by the High Court of Kerala.
Held
The Court held that the notice impugned in the writ petition is set aside. This decision was made by following the judgment dated July 19, 2018, in W.A No. 230 of 2017 and batch. The reasoning is that the issue raised by the petitioner regarding the legality and limitation of the notice was already decided in the aforementioned writ appeal. Therefore, the Court found no reason to deviate from the precedent set. The operative direction is to set aside the notice. No specific amount in dispute was mentioned. No issues were expressly left undecided.
Key Issues
1. Whether the notice dated December 17, 2017, issued by the State Tax Officer under Section 25(1) read with Section 25A and Section 42(2) of the Kerala Value Added Tax Act, 2003, is illegal and beyond the period of limitation prescribed under Section 25(1) of the Act? The petitioner argued that the notice was illegal and barred by limitation as per Section 25(1) of the Kerala Value Added Tax Act, 2003. The revenue did not appear to have presented any arguments against this contention, as the judgment notes that the parties submitted the question was no longer res integra based on a prior judgment.
Sections Cited
Section 25(1), Section 25A, Section 42(2)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUE AY, THE 20TH DAY OF AUGUST 2019 / 29TH SRAVANA, 1941 WP(C).No.18612 OF 2019(B) PETITIONER: M/S. SAKTHI METALS NANDIPULAM, THRISSUR - 680 319. REPRESENTED BY ITS MANAGING PARTNER ABY. A. D. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: 1 THE STATE TAX OFFICER O/O. THE SGST DEPARTMENT, DEPARTMENT OF COMMERCIAL TAXES, IRINJALAKKUDA - 680 125 2 THE DEPUTY COMMISSIONER (APPEALS) DEPT. OF COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR - 680 004. 3 THE DEPUTY COMMISSIONER DEPT. OF COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR - 680 004. 4 STATE OF KERALA REPRESENTED BY SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY SPECIAL GOVERNMENT PLEADER SRI.C. UNNIKRISHNAN DR. THUSHARA JAMES, GOVERNMENT PLEADER SMT. M.M. JASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.18612 OF 2019(B) 2 JUDGMENT Heard Sri. P.N. Damodaran Namboodiri, the learned counsel for the petitioner, Sri. C. Unnikrishnan, the learned Special Government Pleader, Dr.Thushara James an
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