Allowed

M/S.Amara Raja Batteries Limited v. the Assistant Commissioner

Kerala HC18 Oct 2016WP(C)/15877/2016

Case brief

AI extract

What is this about?

The High Court of Kerala disposed of a writ petition challenging the validity of a tax assessment notice. The Court held that the notice and subsequent proceedings were barred by limitation as they were issued beyond the statutory period without sufficient justification.

What did the court decide?

Writ petition allowed; Ext.P4 and P5 (assessment order and demand notice) quashed.

M/S.Amara Raja Batteries Limited Vs the… — Constitutional and Fundamental Rights | Kerala HC (2016)

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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 A.M.SHAFFIQUE

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TUESDAY, THE 18TH DAY OF OCTOBER 2016/26TH ASWINA, 1938

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WP(C).No. 15877 of 2016 (H)

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PETITIONER:

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M/S.AMARA RAJA BATTERIES LIMITED,

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DOOR NO.24/188A, PATHIDIPPALAM,CHANGAMPUZHA NAGAR,

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SOUTH KALAMASSERY-682033, ERNAKULAM DISTRICT, REPRESENTED BY MR.UMESH.T, OFFICER ACCOUNTS & AUTHORISED SIGNATORY.

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BY ADVS.SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES SRI.GANESH.S.PAI

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RESPONDENT:

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THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I,DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682015.

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BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-10-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 15877 of 2016 (H)

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APPENDIX

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PETITIONER(S)' EXHIBITS

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P1 TRUE PHOTOCOPY OF THE ASSESSMENT NOTICE NO.320/71542682/2008-09 DATED 12.02.2016,ISSUED BY THE RESPONDENT ASSISTANT COMMISSIONER

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P2 TRUE PHOTOCOPY OF THE OBJECTION LETTER/REPLY LETTER DATED 19.03.2016,SUBMITTED BY THE PETITIONER

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P3 TRUE PHOTOCOPY OF THE NOTICE NO.320715242682/08-09 DATED 21.03.2016,ISSUED BY THE RESPONDENT

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P4 TRUE COPY OF THE ORDER NO.32071542682/08-09 DATED 29.03.2016,ISSUED BY THE RESPONDENT

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P5 TRUE PHOTOCOPY OF THE NOTICE OF DEMAND NOTICE NO.2015-16 DATED 29.03.2016 OF RS.54,71,083/-,ISSUED BY THE ASSESSING AUTHORITY

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P6 TRUE PHOTOCOPY OF THE OBJECTION/REPLY DATED 21ST APRIL,2016, SUBMITTED BY THE PETITIONER.

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RESPONDENT(S)' EXHIBITS

NIL.

/ TRUE COPY /

P.S. TO JUDGE

**A.M.SHAFFIQUE, J * * * * * * * * * * * *** W.P.C.No.15877 of 2016

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Dated this the 18^th day of October 2016

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J U D G M E N T

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Petitioner has approached this Court alleging that the assessment made under Section 25(1) of the Kerala Value Added Tax Act, 2003 is barred by limitation.

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Perusal of the document would clearly show that Ext.P1 notice under Section 25(1) of the Act had been issued only on 12/02/2016 in respect of the assessment year 2008-2009. The assessment order had been issued on 29/03/2016. No specific reason had been stated in the assessment order in order to save the period of limitation. As such, the notice and further proceedings pursuant to Exts.P4 and P5 is barred by limitation.

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Accordingly, this writ petition is allowed. Exts.P4 and P5 are hereby quashed.

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(sd/-)

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(A.M.SHAFFIQUE, JUDGE)

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jsr

M/S.Amara Raja Batteries Limited v. the Assistant Commissioner

Case brief

What is this about?

What did the court decide?

M/S.Amara Raja Batteries Limited v. the Assistant Commissioner

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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