Petitioner challenged notices issued under Section 25(1) of the KVAT Act. Court accepted counsel's suggestion to file reply and seek adjudication. Dismissed writ petition without prejudice to petitioner's rights.
Petitioner directed to file reply to notices and seek adjudication; writ petition dismissed.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
FRIDAY, THE 11TH DAY OF AUGUST 2017/20TH SRAVANA, 1939
WP(C).No. 3535 of 2017 (N)
PETITIONER(S) :
MAVELY JEWELLERY,
MAVELI HOUSE, KARAYAMPARAMBU, KARUKUTTY P.O., ANGAMALY, ERNAKULAM-683 572, REPRESENTEDBY ITS PROPRIETOR SRI.NIXON M.J.
BY ADV. SRI.K.S.HARIHARAN NAIR
RESPONDENT(S) :
1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, ANGAMALY, ERNAKULAM-683 572.
2. THE COMMISSIONER OF COMMERCIAL TAXES, TAX TOWERS, KILLIPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002.
3. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.
BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-08-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Msd.
WP(C).No. 3535 of 2017 (N)
APPENDIX
PETITIONER(S)' EXHIBITS :
| P1 | COPY OF APPLICATION FOR COMPOUNDING OPTION FOR THE YEAR 2013-2014 DATED 01/06/2013. |
|---|---|
| P1(A) | COPY OF APPLICATION FOR COMPOUNDING OPTION FOR THE YEAR 2014-2015 DATED 29/04/2014. |
| P1(B) | COPY OF APPLICATION FOR COMPOUNDING OPTION FOR THE YEAR 2015-2016 DATED 13/05/2015. |
| P1(C) | COPY OF APPLICATION FOR COMPOUNDING OPTION FOR THE YEAR 2016-2017 DATED 28/04/2016. |
| P2 | COPY OF ANNUAL RETURN SUBMITTED FOR THE YEAR 2013-2014 DATED 30/06/2014 |
| P2(A) | COPY OF ANNUAL RETURN SUBMITTED FOR THE YEAR 2014-2015 DATED 01/07/2015. |
| P2(B) | COPY OF ANNUAL RETURN SUBMITTED FOR THE YEAR 2015-2016 DATED 31/07/2016. |
| P2(C) | COPY OF MONTHLY RETURN SUBMITTED FOR THE MONTH OF DECEMBER 2016 DATED 14.01.2017. |
| P3 | COPY OF THE NOTICE ISSUED U/S 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT FOR THE YEAR 2013-2014 DATED 07.01.2017. |
| P3(A) | COPY OF THE NOTICE ISSUED U/S 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT FOR THE YEAR 2014-2015 DATED 07/01/2017. |
| P3(B) | COPY OF THE NOTICE ISSUED U/S 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT FOR THE YEAR 2015-2016 DATED 07/01/2017. |
| P3(C) | COPY OF THE NOTICE ISSUED U/S 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT FOR THE YEAR 2016-2017 DATED 07/01/2017. |
| P4 | COPY OF THE CIRCULAR NO. 42/2006 ISSUED BY THE 2ND RESPONDENT DATED 27/11/2016. |
| P4(A) | COPY OF THE CIRCULAR NO. 38/2008 ISSUED BY THE 2ND RESPONDENT DATED 18/09/2008. |
| RESPOND | ENT(S)' EXHIBITS : NIL |
//TRUE COPY//
P.A.TO JUDGE.
Msd.
A.K.JAYASANKARAN NAMBIAR, J.
W.P.(C) No.3535 of 2017
JUDGMENT
The petitioner has approached this Court aggrieved by Exts.P3 series of notices issued to it, under Section 25(1) of the Kerala Value Added Tax Act.
When the matter was taken up today, accepting the suggestion of this Court, the learned counsel for the petitioner submits that the petitioner will prefer a reply to the notices and seek an adjudication before the assessing officer. Taking note of the said submission of the learned counsel for the petitioner, the writ petition is dismissed, without prejudice to the rights of the petitioner to file a reply to Exts.P3 series of notices and get the matter adjudicated before the assessing officer.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE
sm/
1 issue framed by the court
Whether the writ petition challenging notices invoked under Section 25(1) of the KVAT Act requires a substantive decision on its merits at this stage.
1 provisions across 1 enactments
Mavely Jewellery
The Commercial Tax Officer
The Commissioner of Commercial Taxes
State Of Kerala
A.K.Jayasankaran Nambiar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
