In this writ petition, Kerala High Court allowed the challenge to an assessment order dated 21.3.2016, held to be issued beyond the limitation period, and quashed the order.
The writ petition was allowed and the assessment order dated 21.3.2016 (Ext.P4) was quashed.
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 A.M.SHAFFIQUE
FRIDAY, THE 7TH DAY OF OCTOBER 2016/15TH ASWINA, 1938
WP(C).No. 14073 of 2016 (H)
PETITIONER(S):
SABU A.A, GOODWILL STORES, ZAHILE PLAZA, ICO JN, CHANGANACHERRY-2, KOTTAYAM (DT)
BY ADVS.SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI
RESPONDENT(S):
1. COMMERCIAL TAX OFFICER, I CIRCLE, CHANGANACHERRY 686 004
2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM 682 015
3. THE STATE OF KERALA,
R1 TO R3 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07-10-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
bp
WP(C).No. 14073 of 2016 (H)
APPENDIX
PETITIONER(S)' EXHIBITS
P1: TRUE COPY OF THE ANNUAL RETURN FOR THE YEAR 2009-10 FILED UNDER THE KVAT ACT P2: TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 19.1.2016 ISSUED BY THE 1ST RESPONDENT P3: TRUE COPY OF THE REPLY DATED 14.3.2016 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT P4: TRUE COPY OF THE ASSESSMENT ORDER NO.32050789582/2009-10 DATED 21.3.2016 ISSUED BY THE 1ST RESPONDENT.
RESPONDENT(S)' EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE bp
A.M. SHAFFIQUE, J.
W.P.(C) No.14073 of 2016
Dated this the 7th day of October, 2016
JUDGMENT
Petitioner challenges Ext.P4 assessment order dated 21.3.2016 in respect of assessment year 2009-10. Preassessment notice was issued on 19.1.2016. Apparently, the notice is issued beyond the period of limitation as provided under Section 25 (1) of the Act.
Accordingly, this writ petition is allowed and Ext.P4 is quashed.
Sd/A.M. SHAFFIQUE JUDGE
Scl/07.10.2016
1 issue framed by the court
Whether the assessment order dated 21.3.2016 issued beyond the limitation period under Section 25(1) of the KVAT Act is valid.
SABU A.A
COMMERCIAL TAX OFFICER
THE DEPUTY COMMISSIONER, COMMERCIAL TAXES
THE STATE OF KERALA
A.M. SHAFFIQUE
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
