Allowed

Shine Ceramics v. State of Kerala

Kerala HC27 Oct 2016WP(C)/31426/2016

Case brief

AI extract

What is this about?

The Court allowed a writ petition challenging a tax assessment order and subsequent recovery notice issued under the KVAT Act, 2003 and Kerala Revenue Recovery Act. The Court held that the assessment proceedings were barred by limitation as the notice was issued beyond the permissible period.

What did the court decide?

Exhibits P2 (assessment order) and P4 (recovery notice) were quashed.

Shine Ceramics Vs State of Kerala — Income Tax | 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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THURSDAY, THE 27TH DAY OF OCTOBER 2016/5TH KARTHIKA, 1938

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WP(C).No. 31426 of 2016 (C)

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PETITIONER:

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SHINE CERAMICS,

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PADIVATTOM, NH BYEPASS, EDAPPALLY.P.O, ERNAKULAM, PIN-682024,NOW AT 9/404 MILLUMPADI,PULLUVAZHI, PERUMBAVOOR, REPRESENTED BY ITS PARTNER SAGEER.

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BY ADVS.SRI.A.A.ZIYAD RAHMAN SRI.LAL K.JOSEPH SRI.V.S.SHIRAZ BAVA SRI.M.U.KURIAKOSE SRI.JOSEPH KURIAN VALLAMATTAM SRI.M.B.SOORI

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RESPONDENTS:

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1. STATE OF KERALA, REPRESENTED BY ITS COMMISSIONER TO DEPARTMENT OF COMMERCIAL TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695001.

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2. THE ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,SPECIAL CIRCLE III, ERNAKULAM-682017.

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3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM, AT KAKKANADU,ERNAKULAM-683030.

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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 27-10-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 31426 of 2016 (C) ----------------------------

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APPENDIX PETITIONER(S)' EXHIBITS ----------------------EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 11.03.2016 EXHIBIT P2 TRUE COPY OF THE FINAL ASSESSMENT ORDER BEARING 32070479692/06007 DATED 12.04.2016 EXHIBIT P3 TRUE COPY OF THE JUDGMENT DATED 16.10.2014 IN W.A.1184/2013 EXHIBIT P4 TRUE COPY OF THE NOTICE DATED 26.08.2016. RESPONDENT(S)' EXHIBITS ----------------------NIL. / TRUE COPY / P.S. TO JUDGE PJ

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A.M. SHAFFIQUE, J.

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=============== W.P. (C) No. 31426 of 2016

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==================

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Dated this, the 27^th day of October, 2016

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J U D G M E N T

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Petitioner challenges Exts.P2 and P4 by which assessment has been made under Section 25(1) of the KVAT Act, 2003. Ext.P2 order is dated 12/4/2016 in respect of assessment year 2006-07 and Ext.P4 is the revenue recovery notice issued under Section 7 of the Kerala Revenue Recovery Act pursuant to Ext.P2. Petitioner submits that the proceedings is barred by limitation as notice under Section 25(1) had been issued only on 11/3/2016 which was beyond the period of limitation and the assessment had not been completed within the five years from 31/3/2007. Perusal of records clearly indicate that Ext.P2 order is barred by limitation.

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Writ petition is therefore allowed. Exts.P2 and P4 are quashed.

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Sd/-

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A.M. SHAFFIQUE, JUDGE

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Rp27/10/2016

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//True Copy//

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P.S to Judge

Shine Ceramics v. State of Kerala

Case brief

What is this about?

What did the court decide?

Shine Ceramics v. State of Kerala

Case brief

What is this about?

What did the court decide?

What the court decided

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