M J GOLD T C NO.X/1095, COPPEN LANE, NEAR NEW CHURCH, THRISSUR-680 001 V. ASSISTANT COMMISSIONER (INT.) and STATE TAX OFFICER and STATE OF KERALA

WP(C)/9970/2021

AI Insights

The case involves M/s. M J Gold, represented by its managing partner, Sri M.K. Antochan, who filed a writ petition against the Assistant Commissioner (Int.) and other state tax officials concerning penalties imposed under the Kerala Value Added Tax (KVAT) Act for the years 2013-14 to 2016-17. The petitioner sought to withdraw the writ petition during the hearing, intending to avail the statutory remedy of appeal. The court's decision to allow the withdrawal was based on the petitioner's request, ensuring that the withdrawal does not affect their right to appeal the penalties imposed.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 688115 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-04-2021
• Assessment Year: misc
• Other Referred Cases: Commissioner of Sales Tax vs. Mool Chand Shyam Lal, Haleema Zubair, Tropical Traders vs. State of Kerala
• Laws Referred To: KVAT Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M M JASMINE
• Assessee Lawyers: TOMSON EMMANUEL
• Keywords: Appeal; Statutory remedy; Tax penalty; Withdrawal; Writ petition
• Section: 67(1)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 20TH DAY OF APRIL 2021 / 30TH CHAITHRA, 1943 WP(C).No.9970 OF 2021(U) PETITIONER/S: M/S. M J GOLD T C NO.X/1095, COPPEN LANE, NEAR NEW CHURCH, THRISSUR-680 001 REPRESENTED BY ITS MANAGING PARTNER, SRI. M.K.ANTOCHAN. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 ASSISTANT COMMISSIONER (INT.) (FORMERLY STATE TAX OFFICER (INT.), SQUAD NO.1, STATE GOODS AND SERVICES TAX COMPLEX, POOTHOLE, THRISSUR-680 004. 2 STATE TAX OFFICER STATE GOODS AND SERVICES TAX COMPLEX, IST CIRCLE, POOTHOLE, THRISSUR-680 004. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY SMT.M.M.JASMINE, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No.9970/2021 ..2.. JUDGMENT After hearing the writ petition for some time, the learned counsel for the petitioner submitted that the petitioner may be permitted to withdraw the writ petition without prejudice to the right to avail the statutory remedy of appeal. 2. In view of the above, the writ petition is disposed of as withdrawn without prejudice to the right of the petitioner to move the appropriate authority with an appeal against the impugned orders. The appeal shall be filed within a period of three weeks from today. Steps for recovery will be kept in abeyance for a period of one month. The writ petition is disposed of accordingly. Sd/- T.R.RAVI JUDGE Bka/20.04.2021 WP(C) No.9970/2021 ..3.. APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ANNUAL RETURN DATED 2.5.2014 SUBMITTED BY PETITIONER BEFORE 2ND RESPONDENT FOR 2013-14, WITH PROOF OF PAYMENT OF OUTPUT TAX OF 1% FOR THE SALE OF BULLION. EXHIBIT P1(A) TRUE COPY OF ANNUAL RETURN DATED 15.9.2015 SUBMITTED BY PETITIONER BEFORE 2ND RESPONDENT FOR 2014-15, WITH PROOF OF PAYMENT OF OUTPUT TAX OF 1% FOR THE SALE OF BULLION. EXHIBIT P1(B) TRUE COPY OF ANNUAL RETURN DATED 10.6.2016 SUBMITTED BY PETITIONER BEFORE 2ND RESPONDENT FOR 2015-16 WITH PROOF OF PAYMENT OF OUTPUT TAX. EXHIBIT P1(C) TRUE COPY OF ANNUAL RETURN DATED 30.5.2017 SUBMITTED BY PETITIONER BEFORE 2ND RESPONDENT FOR2016-17, WITH PROOF OF PAYMENT OF OUTPUT TAX. EXHIBIT P2 TRUE COPY OF ACKNOWLEDGMENT OF INCOME TAX RETURN AND COMPUTATION OF RETURN OF INCOME TAX FOR AY:2014-15. EXHIBIT P2(A) TRUE COPY OF ACKNOWLEDGMENT OF INCOME TAX RETURN AND COMPUTATION OF RETURN OF INCOME TAX FOR AY:2015-16. EXHIBIT P2(B) TRUE COPY OF ACKNOWLEDGMENT OF INCOME TAX RETURN AND COMPUTATION OF RETURN OF INCOME TAX FOR AY:2016-17. EXHIBIT P2(C) TRUE COPY OF ACKNOWLEDGMENT OF INCOME TAX RETURN AND COMPUTATION OF RETURN OF INCOME TAX FOR AY:2017-2018. EXHIBIT P3 TRUE COPY OF ASSESSMENT ORDER PASSED BY INCOME TAX AUTHORITY FOR AY:2014- 15. WP(C) No.9970/2021 ..4.. EXHIBIT P3(A) TRUE COPY OF ASSESSMENT ORDER PASSED BY INCOME TAX AUTHORITY FOR AY:2015- 16. EXHIBIT P3(B) TRUE COPY OF ASSESSMENT ORDER PASSED BY INCOME TAX AUTHORITY FOR AY:2016- 17. EXHIBIT P3(C) TRUE COPY OF ASSESSMENT ORDER PASSED BY INCOME TAX AUTHORITY FOR AY:2017- 18. EXHIBIT P4 TRUE COPY OF NOTICE DATED 4.3.2020 ISSUED BY IST RESPONDENT, IN PROPOSING TO IMPOSE PENALTY U/S. 67(1) KF KVAT ACT, FOR THE YEARS 2013-14 TO 2016-17. EXHIBIT P5 TRUE COPY OF REPLY DATED 20.3.2020 SUBMITTED BY PETITIONER, BEFORE IST RESPONDENT, AGAINST EXT.P4 NOTICE. EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 14.7.2020 IN WPC NO.14147 OF 2020 PASSED BY THIS HON'BLE COURT WHILE CHALLENGING EXT.P4 NOTICE ISSUED BY THE IST RESPONDENT. EXHIBIT P7 TRUE COPY OF LETTER DATED 11.2.2021 SUBMITTED BEFORE IST RESPONDENT IN PRODUCING COPY OF EXT.P3 INCOME TAX ASSESSMENT ORDER ALONG WITH TRADING PROFIT AND LOSS ACCOUNT AND BALANCE SHEET. EXHIBIT P7(A) TRUE COPY OF LETTER DATED 11.2.2021 SUBMITTED BEFORE IST RESPONDENT IN PRODUCING COPY OF EXT.P3(A) INCOME TAX ASSESSMENT ORDER ALONG WITH TRADING PROFIT AND LOSS ACCOUNT AND BALANCE SHEET. EXHIBIT P7(B) TRUE COPY OF LETTER DATED 11.2.2021 SUBMITTED BEFORE IST RESPONDENT IN PRODUCING COPY OF EXT.P3(B) INCOME TAX ASSESSMENT ORDER ALONG WITH TRADING PROFIT AND LOSS ACCOUNT AND BALANCE SHEET. WP(C) No.9970/2021 ..5.. EXHIBIT P7(C) TRUE COPY OF LETTER DATED 11.2.2021 SUBMITTED BEFORE IST RESPONDENT IN PRODUCING COPY OF EXT.P3(C) INCOME TAX ASSESSMENT ORDER ALONG WITH TRADING PROFIT AND LOSS ACCOUNT AND BALANCE SHEET. EXHIBIT P8 TRUE COPY OF RECEIPT DATED 11.2.2021 ISSUED BY IST RESPONDENT IN RETAINING BOOKS OF ACCOUNTS PRODUCED IN COMPLIANCE TO EXT.P6 JUDGMENT. EXHIBIT P9 TRUE COPY OF LETTER ATED 22.2.2021 SUBMITTED BEFORE IST RESPONDENT. EXHIBIT P10 TRUE COPY OF ORDER DATED 20.3.21 IMPOSING PENALTY U/S.67(1) IF KVAT ACT COMPLETED BY IST RESPONDENT FOR 2013- 14. EXHIBIT P10(A) TRUE COPY OF ORDER DATED 20.3.21 IMPOSING PENALTY U/S.67(1) IF KVAT ACT COMPLETED BY IST RESPONDENT FOR 14-15. EXHIBIT P10(B) TRUE COPY OF ORDER DATED 20.3.21 IMPOSING PENALTY U/S.67(1) IF KVAT ACT COMPLETED BY IST RESPONDENT FOR 2015- 16. EXHIBIT P10(C) TRUE COPY OF ORDER DATED 20.3.21 IMPOSING PENALTY U/S.67(1) IF KVAT ACT COMPLETED BY IST RESPONDENT FOR 2016- 17. EXHIBIT P11 TRUE COPY OF JUDGMENT DATED 6.9.2018 PASSED BY DIVISION BENCH OF THIS HONOURABLE COURT IN O.T.REV.NO.124/2019. EXHIBIT P12 TRUE COPY OF SETTLED DECISION OF APEX COURT IN COMMISSIOENR OF SALES TAX VS. MOOL CHAND SHYAM LAL REPORTED IN 77 STC 226 9SC). EXHIBIT P13 TRUE COPY OF SETTLED DECISION OF APEX COURT IN HALEEMA ZUBAIR, TROPICAL TRADERS VS. STATE OF KERALA REPORTED IN (2009) 19 VST 142 (SC). "