Allowed

M/S. Gehana Gold Palace (P) Ltd. v. the Inspecting Assistant Commissioner

Kerala HC2 Nov 2016WP(C)/9425/2016

Case brief

AI extract

What is this about?

In this writ petition, the petitioner challenged a revised assessment order for the financial year 2009-10, contending that it was issued beyond the statutory period of limitation. The High Court of Kerala allowed the petition and quashed the impugned order.

What did the court decide?

Writ petition allowed; Ext.P3 (Revised Order for the year 2009-10) is quashed.

M/S. Gehana Gold Palace (P) Ltd. Vs the Inspecting… — GST and Indirect Tax | Kerala HC (2016)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT:

¶3

THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE

¶4

WEDNESDAY, THE 2ND DAY OF NOVEMBER 2016/11TH KARTHIKA, 1938

¶5

WP(C).No. 9425 of 2016 (C)

¶6

PETITIONER:

¶7

M/S. GEHANA GOLD PALACE (P) LTD,

¶8

SULTHAN BATHERY, REPRESENTED BY ITS DIRECTOR E.ABDUL JALEEL.

¶9

BY ADVS.SRI.K.P.ABDUL AZEES SMT.T.ARCHANA SRI.K.VINEESH

¶10

RESPONDENTS:

¶11

THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,WAYANAD-673121.

¶12

THE DEPUTY COMMISSIONER(APPEALS), KOZHIKODE-673001.

¶13

THE COMMISSIONER,

¶14

COMMERCIAL TAXES,THIRUVANANTHAPURAM-695001.

¶15

R BY GOVERNMENT PLEADER SMT.M.M.JASMINE

¶16

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02-11-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶17

WP(C).No. 9425 of 2016 (C)

¶18

APPENDIX

¶19

PETITIONER(S)' EXHIBITS

¶20

EXT.P1 THE TRUE COPY OF RE-ASSESSMENT ORDER FOR THE YEAR 2008-09 PASSED BY THE INSPECTING ASSISTANT COMMISSIONER,WAYANAD AT KALPETTA

¶21

EXT.P2 THE TRUE COPY OF THE COMPOUNDING PROCEEDINGS FOR THE YEAR 2009-10 ISSUED BY THE INSPECTING ASSISTANT COMMISSIONER,WAYANAD AT KALPETTA

¶22

EXT.P3 THE TRUE COPY OF REVISED ORDER FOR THE YEAR 2009-10 PASSED BY THE INSPECTING ASSISTANT COMMISSIONER,WAYANAD AT KALPETTA

¶23

EXT.P4 THE TRUE COPY OF NOTICE FOR THE YEAR 2009-10 DATED 20.01.2016 ISSUED BY THE INSPECTING ASSISTANT COMMISSIONER,WAYANAD AT KALPETTA.

¶24

RESPONDENT(S)' EXHIBITS : NIL

/TRUE COPY/

P.A TO JUDGE

A.M.SHAFFIQUE, J.

¶29

W.P.(C).No.9425 of 2016

¶30

-----------------------------------

¶31

Dated this the 2^nd day of November, 2016

¶32

J U D G M E N T

¶33

The petitioner challenges Ext.P3 order of assessment for the year 2009-10 on the ground that the order is barred by limitation.

¶34

The assessment is with reference to the assessment year 2009-10. Pre-assessment notice has been issued only on 20.01.2016 which is beyond the period of limitation as prescribed under Section 25(1) of the KVAT Act, 2003.

¶35

Under such circumstances, this writ petition is allowed and Ext.P3 is quashed.

¶36

Sd/-

¶37

A.M.SHAFFIQUE, JUDGE.

¶38

M/S. Gehana Gold Palace (P) Ltd. v. the Inspecting Assistant Commissioner

Case brief

What is this about?

What did the court decide?

M/S. Gehana Gold Palace (P) Ltd. v. the Inspecting 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

Similar cases

Abdul Salam Vs Indian Overseas Bank

C. Najeeb Vs Kse Board

Abhilash.C.a Vs the Authorized Officer

M/S. Gehana Gold Palace (P) Ltd. Vs the Inspecting Assistant Commissioner

M/S. Muthoot Mercantile Ltd. Vs the Commercial Tax Officer

Princy Shiju Vs State of Kerala