Yogesh Trading Company V. The Assistant Commissioner, KVAT Special Circle, Commercial Taxes, Kasaragod and State of Kerala

WP(C)/8988/2014

AI Insights

The case involves M/s. Yogesh Trading Company, represented by its managing partner, Shri Yogesh Prabhu, who filed a writ petition against the Assistant Commissioner, KVAT Special Circle, and the State of Kerala. The petitioner challenged the notices issued under the CST and KGST Acts, claiming that the assessing authority repeated previous mistakes and disregarded actual facts and legal provisions. The court had previously set aside an assessment and remanded the matter for reconsideration, which was not properly followed by the assessing authority, leading to the current writ petition.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 799137 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 09-04-2014
• Assessment Year: misc
• Other Referred Cases: W.A.No.1450 of 2007, W.P.(C)No.14155 of 2007, T.A.NOS.80 & 81/2013
• Laws Referred To: CST Act, KGST Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SHOBA EAPEN
• Assessee Lawyers: T M SREEDHARAN; M B PRAJITH; V P NARAYANAN; DIVYA RAVINDRAN
• Keywords: Appeal; Assessment; Notice; Reconsideration; Trading and Profit & Loss account; Writ petition
• Section: 17(8); 6(7)(iii)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 9TH DAY OF APRIL 2014/19TH CHAITHRA, 1936 WP(C).No. 8988 of 2014 (W) --------------------------- PETITIONER(S): -------------------------- M/S. YOGESH TRADING COMPANY , KOTTACHERRY, KANHANGAD-671 315 REPRESENTED BY ITS MANAGING PARTNER SHRI.YOGESH PRABHU. BY SRI.T.M.SREEDHARAN,SENIOR ADVOCATE ADVS.SRI.M.B.PRAJITH SRI.V.P .NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S): ---------------------------- 1. THE ASSISTANT COMMISSIONER, KVAT SPECIAL CIRCLE, COMMERCIAL TAXES, KASARAGOD-671 121. 2. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. R1 & R2 BY SR.GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-04-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WP(C).No. 8988 of 2014 (W) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: --------------------------------------- EXHIBIT P1: TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN W.A.NO.1450 OF 2007 IN W.P.( C)NO.14155 OF 2007 DATED 21.06.2007. EXHIBIT P2: TRUE COPY OF THE COMMON ORDER OF THE KERALA AGRICULTURAL INCOME TAX & SALES TAX APPELLATE TRIBUNAL IN T.A.NOS.80 & 81/2013 DATED 18.01.2014. EXHIBIT P3: TRUE COPY OF LETTER DATED 21.02.2014 GIVEN BY THE PETITIONER TO THE 1ST RESPONDENT. EXHIBIT P4: TRUE COPY OF THE TRADING AND PROFIT LOSS ACCOUNT FOR THE YEAR ENDED 31.03.2003 OF PETITIONER'S KARIKE BRANCH. EXHIBIT P5: COPY OF THE ASSESSMENT ORDER DATED 10.05.2006 UNDER CST OF PETITIONER'S KARIKE BRANCH. EXHIBIT P6: TRUE COPY OF THE REPLY DATED 24.02.2014 GIVEN BY THE PETITIONER TO THE 1ST RESPONDENT. EXHIBIT P7: TRUE COPY OF THE NOTICE NO.36010289/2002-03 DATED 06.03.2014 ISSUED U/S 6(7)(iii) UNDER CST ACT BY THE 1ST RESPONDENT. EXHIBIT P8: TRUE COPY OF THE NOTICE NO.36010289/2002-03 DATED 06.03.2014 ISSUED U/S 17(8) UNDER KGST ACT BY THE 1ST RESPONDENT. EXHIBIT P9: TRUE COPY OF THE REPLY DATED 25.03.2014 GIVEN BY THE PETITIONER TO THE 1ST RESPONDENT. RESPONDENT(S)' EXHIBITS: ------------------------------------------ N I L /TRUE COPY/ P.S.TO JUDGE Kss P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C)No.8988 OF 2014 ......................................................................... Dated this the 9th April, 2014 J U D G M E N T The assessment finalised by the concerned authority was set aside by this Court as per Ext.P1 judgment in W.A.No.1450 of 2007 arising from W.P.(C) No.14155 of 2007 directing the assessing authority to reconsider the matter as specified therein. Since the very same mistake and course and events have been repeated by the very same assessing authority, the same was taken in appeal by the petitioner, which however did not turn to be fruitful. But in the second round, the appeal was allowed by the Tribunal, who passed Ext.P2 order dated 18.01.2014 whereby the matter was remanded to be reconsidered. 2. The learned Sr. Counsel for the petitioner submits that the petitioner has now been served with Exts. P7 and P8 notices under the relevant provisions of CST and KGST Acts respectively without any regard to the actual facts and figures and the relevant provisions of law. This made the petitioner to submit Ext.P9 reply dated 25.03.2014. But, apprehending further W.P.(C)No.8988 OF 2014 2 proceedings without considering Ext.P9 reply , the petitioner is constrained to approach this Court by way of this writ petition. 3. Heard the learned Government Pleader as well. 4. After hearing both the sides, the writ petition is disposed of, directing the first respondent/Assistant Commissioner to consider Ext.P9 and finalise the same, if not so finalised so far, at the earliest, at any rate within '6' weeks from the date of receipt of a copy of the judgment, after giving an opportunity of hearing to the petitioner . The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the first respondent/Assistant Commissioner for further steps. P.R.RAMACHANDRA MENON JUDGE lk "