Quashed
M/S.Merris Food Industries v. the Intelligence Officer
Kerala HCWP(C)/22846/2013
Case brief
from the order text
What is this about?
COURT OF KERALA AT ERNAKULAM PRESENT: THE…
What the court decided
AI extract
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE V.CHITAMBARESH
FRIDAY, THE 1ST DAY OF NOVEMBER 2013/10TH KARTHIKA, 1935
WP(C).No. 22846 of 2013 (E)
PETITIONER(S)/PETITIONER:
M/S.MERRIS FOOD INDUSTRIES PMC XVII/103, A.M.ROAD, ADAM COMPLEX, PERUMBAVOOR REPRESENTED BY THE MANAGING PARTNER BIBI BINOY.
BY ADV. SRI.C.K.THANU PILLAI
RESPONDENT(S)/RESPONDNETS:
*ADDITIONAL R3 IS IMPLEADED AS PER ORDER DATED 01.11.2013 IN I.A. NO. 14551 OF 2013.
BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-11-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 22846 of 2013 (E)
APPENDIX
PETITIONER(S)' EXHIBITS
| EXHIBIT P1 | : | TRUE COPY OF REGISTRATION CERTIFICAE NO.32151204821C DATED 8.12.2010 ISSUED BY THE COMMERCIAL TAX OFIFCER, FIRST CIRCLE, PERUMBAVOOR. |
|---|---|---|
| EXHIBIT P2 | : | TRUE COPY OF PURCHASE ORDER NO.MER/11/01 DATED 17.11.2011 GIVEN BY THE PETITIONER TO M/S TETRA PACK INDIA PRIVATE LTD., PUNE. |
| EXHIBIT P3 | : | TRUE COPY OF INVOICE NO.1980056003 AND 1160360 DATED 13.3.2012 ISSUED M/S TETRA PACK INDIA PRIVATE LTD., PUNE. |
| EXHIBIT P4 | : | TRUE COPY OF INVOICE NO.1980056005 AND 1160361 DATED 13.3.2012 ISSUED M/S TETRA PACK INDIA PRIVATE LTD., PUNE. |
| EXHIBIT P5 | : | TRUE COPY OF INVOICE NO.1980056006 DATED 13.3.2012 ISSUED M/S TETRA PACK INDIA PRIVATE LTD., PUNE. |
| EXHIBIT P6 | : | TRUE COPY OF INVOICE NO.1980056007 DATED 13.3.2012 ISSUED M/S TETRA PACK INDIA PRIVATE LTD., PUNE. |
| EXHIBIT P7 | : | TRUE COPY OF INVOICE NO.1980056008 DATED 13.3.2012 ISSUED M/S TETRA PACK INDIA PRIVATE LTD., PUNE. |
| EXHIBIT P8 | : | TRUE COPY OF LORRY RECEIPT NO.177831 DATED 13.3.2012 ISSUED BY M/S MRC TANSOLUTIONS PVT. LTD. PUNE. |
| EXHIBIT P9 | : | TRUE COPY OF NOTICE NO.OR-2000/11-12 DATED 16.3.2012 ISSUED BY THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES SQUAD NO.V, KASARGODE. |
| EXHIBIT P10 | : | TRUE COPY OF JUDGMENT IN WPC NO.6810/2012 DATED 21.3.2012. |
| EXHIBIT P11 | : | TRUE COPY OF JUDGMENT IN WPC NO.6810/2012 DATED 21.3.2012. |
| EXHIBIT P12 | : | TRUE COPY OF QUOTATION DATED 25.1.2012 OF M/S. U.R.ENGINEERING PANDALAM. |
| EXHIBIT P13 | : | TRUE COPY OF LETTER DATED 28.1.2012 ISSUED BY THE PETITIONER TO M/S. TETRA PACK INDIA PRIVATE LTD., PUNE. |
| EXHIBIT P14 | : | TRUE COPY OF LETTER DATD 15.3.2012 ISSUED BY THE PETITIONER TO M/S. TETR PACK INDIA PRIVATE LTD., PUNE. |
| EXHIBIT P15 | : | TRUE COPY OF NOTICE NO. RRC-190/13-14/B1-1340/13 DATED 21.10.2013 ISSUED BY THE ADDL. 3RD RESPONDENT |
| EXHIBIT P16 | : | TRUE COPY OF ORDER NO. C3-24336/11/CT DATED 28.03.2013 ISSUED BY THE AUTHORITY FOR CLARIFICATION UNDER SECTION 94 OF THE KERALA VALUE ADDED TAX ACT. |
RESPONDENT(S)' EXHIBITS : NIL
/TRUE COPY/
P.A. TO JUDGE.
V. CHITAMBARESH, J -------------------------------WP(C) NO. 22846 OF 2013
Dated this the 1st day of November, 2013
JUDGMENT
There is justification in the contention of the petitioner that
it was not put on notice about the proposal for imposing penalty as warranted under Section 47 (6) of the Kerala Value Added Tax Act, 2003. Ext.P11 order imposing penalty only reflects that the petitioner was put on notice requesting to produce evidence in support of the genuineness of the transport in question. The petitioner has a further grievance that the impact of Section 2 (XLIII) Explanation VIII (c) of the Act as well as Ext.P16 clarification issued under Section 94 of the Act have not been considered.
2
WP(C) No. 22846/2013
Petition with the judgment before the first respondent for
compliance.
The Writ Petition is disposed of.
V. CHITAMBARESH JUDGE
ncd
3 provisions across 1 enactments
M/S. Merris Food Industries
The Intelligence Officer Squad No.III, Commercial Taxes Mattancherry
The State of Kerala
The Inspecting Assistant Commissioner Commercial Taxes, Muvattupuzha
V. Chitambaresh
As recorded by the court registry
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