Allowed

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

Kerala HC2 Nov 2016WP(C)/9514/2016

Case brief

AI extract

What is this about?

The court set aside the reassessment order for AY 2010-11 that computed tax at 125% of the previous year's tax. It directed the authority to recompute liability based on fresh assessment without reference to the earlier set-aside order.

What did the court decide?

Ext.P3 set aside; assessing authority to recompute tax at compounded rate without reference to Ext.P2 order.

M/S. Gehana Gold Palace (P) Ltd. Vs the Inspecting… — GST and Indirect 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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WEDNESDAY, THE 2ND DAY OF NOVEMBER 2016/11TH KARTHIKA, 1938

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WP(C).No. 9514 of 2016 (L)

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PETITIONER :

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M/S. GEHANA GOLD PALACE (P) LTD. SULTHAN BATHERY, REPRESENTED BY ITS DIRECTOR, E.ABDUL JALEEL.

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

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RESPONDENTS:-:

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THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, WAYANAD - 673 121.

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THE COMMISSIONER COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 001.

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THE SECRETARY

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GOVT. OF KERALA, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

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R1-R3 BY GOVERNMENT PLEADER SMT.M.M.JASMINE

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

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WP(C).No. 9514 of 2016 (L)

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APPENDIX

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PETITIONER(S)' EXHIBITS

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EXHIBIT P1. THE TRUE COPY OF THE COMPOUNDING PROCEEDINGS FOR THE YEAR 2009-10 ISSUED BY THE INSPECTING ASSISTANT COMMISSIONER, WAYANAD AT KALPETTA.

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EXHIBIT P2. THE TRUE COPY OF THE REVISED ORDER FOR THE YEAR 2009-10 PASSED BY THE INSPECTING ASSISTANT COMMISSIONER, WAYANAD AT KALPETTA.

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EXHIBIT P3. THE TRUE COPY OF THE REASSESSMENT ORDER FOR THE YEAR 2010-11 PASSED BY THE INSPECTING ASSISTANT COMMISSIONER, WAYANAD AT KALPETTA.

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RESPONDENT(S)' EXHIBITS : NIL

/TRUE COPY/

P.A TO JUDGE

A.M.SHAFFIQUE, J.

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W.P.(C).No.9514 of 2016

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

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Dated this the 2^nd day of November, 2016

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J U D G M E N T

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The petitioner challenges Ext.P3 an order passed with reference to the assessment year 2010-11 computing the tax due at compounded rate i.e. 125% of the tax paid for the year 2009-10.

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By a separate judgment dated 02.11.2016 in W.P.(C). No.9425/2016 the assessment order for the year 2009-10 has already been set aside by this Court. For the same reason, Ext.P3 is also liable to be set aside. However, it shall be open for the assessing authority to recompute the tax payable based on the fresh assessment without reference to the tax due for 2009-10.

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Accordingly, this writ petition is disposed of as under :

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Ext.P3 is set aside.

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The assessing authority shall recompute the tax to be payable at the compounded rate without reference to Ext.P2 order.

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Sd/-

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A.M.SHAFFIQUE, JUDGE.

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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

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