Yogesh Trading Company V. The Assistant Commissioner, KVAT Special Circle, Commercial Taxes, Kasaragod and State of Kerala and The Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal, Additional Bench, Perumanoor, Ernakulam

WP(C)/31591/2014

AI Insights

The case involves M/s. Yogesh Trading Company, represented by its managing partner Shri Yogesh Prabhu, challenging the assessment proposed under the KGST and CST Act for the year 2002-03. The petitioner had previously approached the court, leading to directions for the 1st respondent to finalize the assessment after a hearing. However, due to non-compliance and lack of access to necessary documents, the petitioner filed another writ petition. The court, acknowledging the petitioner's right to access documents and cross-examine witnesses, directed the 1st respondent to provide the requested documents and finalize the assessment within the stipulated time.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 805896 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 15-12-2014
• Assessment Year: misc
• Other Referred Cases: W.P(C) No.8988/2014, W.P(C) No.25188/2014
• Laws Referred To: KGST Act, CST Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SHOBA EAPEN
• Assessee Lawyers: T M SREEDHARAN; V P NARAYANAN; DIVYA RAVINDRAN
• Keywords: Assessment; Cross Examination; Cross-examination; CST; Documents; Hearing; KGST; KVAT
• 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 MONDAY, THE 15TH DAY OF DECEMBER 2014/24TH AGRAHAYANA, 1936 WP(C).No. 31591 of 2014 (Y) ---------------------------- PETITIONER : ------------------ M/S.YOGESH TRADING COMPANY, AGED 63 YEARS, KOTTACHERRY, KANHANGAD-671315 REPRESENTED BY ITS MANAGING PARTNER SHRI.YOGESH PRABHU. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENTS : ----------------------- 1. THE ASST.COMMISSIONER, KVAT SPECIAL CIRCLE, COMMERCIAL TAXES, KASARAGOD-671121. 2. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 3. THE KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PERUMANOOR, ERNAKULAM, COCHIN-682015 REPRESENTED BY ITS ASSISTANT SECRETARY . BY SENIOR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-12-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp WP(C).No. 31591 of 2014 (Y) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1: COPY OF THE COMMON ORDER OF THE KERALA AGRICULTURAL INCOME TAX & SALES TAX APPELLATE TRIBUNAL IN T.A.80 & 81/2013 DATED 18.01.2014. EXT.P2: COPY OF LETTER DATED 21.02.2014 GIVEN BY THE PETITIONER TO THE IST RESPONDENT. EXT.P3: COPY OF THE REPLY DATED 24.02.2014 GIVEN BY THE PETITIONER TO THE IST RESPONDENT. EXT.P4: COPY OF THE NOTICE NO.36010289/2002-03 DATED 06.03.2014 ISSUED U/S 6(7)III UNDER CST ACT BY THE IST RESPONDENT. EXT.P5: COPY OF THE NOTICE NO.36010289/2002-03 DATED 06.03.2014 ISSUED U/S.17(8)UNDER KGST ACT BY THE IST RESPONDENT. EXT.P6: COPY OF THE REPLY DATED 25.03.2014 GIVEN BY THE PETITIONER TO THE 1ST RESPONDENT. EXT.P7: COPY OF THE JUDGMENT DATED 9.4.2014 IN W.P(C)8988/2014 OF THIS HON'BLE COURT. EXT.P8: COPY OF THE JUDGMENT IN W.P(C)25188/2014 DATED 15.10.2014 OF THIS HON'BLE COURT. EXT.P9: COPY OF THE NOTICE DATED 6.11.2014 ISSUED BY THE FIRST RESPONDENT. EXT.P10: COPY OF THE REPRESENTATION DATED 6.11.2014 SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. EXT.P11: COPY OF REPRESENTATION DATED 11.11.2014 SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. EXT.P12: COPY OF THE ENQUIRY REPORT DATED 5.3.2014 PASSED BY THE FIRST RESPONDENT. EXT.P13: COPY OF THE REPRESENTATION DATED 24.11.2014 SUBMITTED BY BEFORE THE FIRST RESPONDENT BY THE PETITIONER. RESPONDENT(S)' EXHIBITS : NIL. --------------------------------------- //TRUE COPY// P.A. TO JUDGE bp P.R. RAMACHANDRA MENON, J. ----------------------------------- W.P(C). No. 31591 of 2014 ------------------------------------------- Dated this the 15th day of December, 2014 J U D G M E N T The assessment proposed to the respective assessment years 2002-03 under the KGST and CST Act was the subject matter of challenge before this Court, in WP(C) No.8988/2014. The 1st respondent was directed to finalise the matter within six weeks from the date of receipt of a copy of the judgment after affording an opportunity of hearing to the petitioner. But the direction given by this Court was not complied with, when the petitioner was constrained to approach this Court again by filing WP(C) No.25188/2014. In Ext.P8 judgment, the impugned proceedings were set aside and the 1st respondent was directed to finalise the matter after giving an effective opportunity of hearing and to pass appropriate orders, in accordance with law, within two months. 2. The present grievance of the petitioner is that, though the petitioner has approached the 1st respondent by filing Exts.P10 and P11 seeking for copies of the relevant documents (which are sought to be relied on the part of the Department), they are still to be served to the petitioner and no opportunity of cross examination of the concerned witness W.P(C). No. 31591 of 2014 -2- has been given and hence the present writ petition. 3. The learned Government Pleader points out that, the petitioner is only interested in getting the proceedings protracted some how or the other. In view of the repeated intervention being made from the part of the petitioner, the proceedings could not be finalised within the time as specified by this Court vide Ext.P10 judgment. 4. The learned Senior counsel submits that unless the documents proposed to be relied on from the part of the department are served to the petitioner, there cannot be any effective opportunity and this alone is the request sought to be complied with. 5. The learned Government Pleader submits on instructions that the respondents do not have any objection for serving copies of the entire documents contained in the assessment records. 6. The said submission is recorded. Accordingly, there will be a direction to the 1st respondent to serve copies of the entire documents contained in the assessment records to the petitioner at the expense of the petitioner, at the earliest, at any rate within 'two weeks' from the date of receipt of a copy of this judgment. The petitioner shall co-operate with the W.P(C). No. 31591 of 2014 -3- assessment proceedings. It shall be finalised after hearing the petitioner within a further time of 'two months' from the date of serving copies as aforesaid. Nothing is expressed with regard to the merit of the case, with reference to the submission made by the learned Government Pleader as to the filing of STR No.25/14, preferred against Ext.P1. The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the 1st respondent for further steps. Sd/- P.R. RAMACHANDRA MENON, JUDGE Pn "