Dismissed

M/S.Shilpi Construction Contractors v. Commercial Tax Officer (Wc)

Kerala HC17 Feb 2012WA/264/2012

Case brief

AI extract

What is this about?

High Court Kerala dismissed the Writ Appeal challenging the Single Judge's decision. The lower court held that an audit notice under the KVAT Act does not invalidate a completed assessment, and the statutory remedy of appeal was available. The appeal was dismissed.

What did the court decide?

Writ Appeal dismissed; appellant directed to file appeal against impugned order.

M/S.Shilpi Construction Contractors Vs Commercial Tax… — Banking and Recovery | Kerala HC (2012)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR & THE HON'BLE MR. JUSTICE BABU MATHEW P.JOSEPH

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FRIDAY, THE 17TH DAY OF FEBRUARY 2012/28TH MAGHA 1933

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WA.No. 264 of 2012 (C)

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AGAINST THE ORDER/JUDGMENT IN .NO./ IN WPC.1503/2012 DATED 23-01-2012

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APPELLANT(S):

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M/S.SHILPI CONSTRUCTION CONTRACTORS, G-412A, IST FLOOR, 13 TH CROSS ROAD, PANAMPILLY NAGAR, KOCHI-682036, REP.BY ITS MANAGING PARTNER SRI.FRANCIS EDISON.

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BY ADV. SRI.DALE P.KURIEN

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RESPONDENT(S):

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1. THE COMMERCIAL TAX OFFICER (WC & LT), COMMERCIAL TAX OFFICE, OLD RAILWAY STATION ROAD, KOCHI-682018.

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2. TH ASST.COMMISSIONER COMMERCIAL TAXES(WORKS CONTRACT), COMMERCIAL TAX OFFICE, OLD RAILWAY STATION ROAD, KOCHI-682018.

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3. THE COMMISSIONER OF COMMERCIAL TAXES, VIKAS BHAVAN, OPP.MUSEUM, PALAYAM, THIRUVANANTHAPURAM-695033,

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BY GOVERNMENT PLEADER SRI.BOBBY JOHN.

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THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 17-02-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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LSN

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C.N. RAMACHANDRAN NAIR

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BABU MATHEW P. JOSEPH, JJ.

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W.A. No. 264 OF 2012

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Dated this the 16^th day of February, 2012

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J U D G M E N T

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Ramachandran Nair, J

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The learned Single Judge declined to interfere with the assessment for the reason that issuance of notice u/s 23 of the KVAT Act for audit will not invalidate assessment already completed. Besides rejecting the writ petition on this ground the learned Single Judge declined to interfere with the assessment on merits for the reason that the statutory remedy by way of appeal is available to the appellant. It is against this judgment the Writ Appeal is filed.

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After hearing both sides and on going through the orders impugned, we do not find any ground to deviate from the view taken by the learned Single Judge. Therefore, the Writ Appeal is dismissed.

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W.A. No. 264 OF 2012

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:2 :

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It is open to the appellant to file appeal against

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the impugned order raising all the contentions raised in the writ petition.

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It will be also open to the appellant to raise all objections relevant for completing the assessment proposed after audit.

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Sd/- C.N. RAMACHANDRAN NAIR, JUDGE.

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Sd/- BABU MATHEW P. JOSEPH, JUDGE.

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ul/-

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[True copy]

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P.S. to Judge.

M/S.Shilpi Construction Contractors v. Commercial Tax Officer (Wc)

Case brief

What is this about?

What did the court decide?

M/S.Shilpi Construction Contractors v. Commercial Tax Officer (Wc)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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