Partly allowed

Waves Electronics (P) Ltd., v. the Assistant Commissioner (Assmt)

Kerala HC24 Aug 2022WP(C)/12469/2019

Case brief

AI extract

What is this about?

The Calicut bench allowed the petition to quash a reassessment notice and order under KVAT Act, 2011 as beyond limitation per W.A. No.48/2019, but dismissed the prayer for sales tax exemption as contrary to W.A. No.1476/2019.

What did the court decide?

Notice dated 15.03.2019 (Exhibit P9) and Assessment Order dated 30.03.2019 (Exhibit P11) set aside; second prayer for exemption dismissed.

Waves Electronics (P) Ltd., Vs the Assistant… — GST and Indirect Tax | Kerala HC (2022)

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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 S.V.BHATTI

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THE HONOURABLE MR.JUSTICE BASANT BALAJI

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WEDNESDAY, THE 24^TH DAY OF AUGUST 2022 / 2ND BHADRA, 1944 WP(C) NO. 12469 OF 2019

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PETITIONER/S:

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1 WAVES ELECTRONICS (P) LTD., PLOT NO.17/SDF, 1ST FLOOR, PB NO.541, COCHIN SPECIAL ECONOMIC ZONE, KAKKANAD, KOCHI, 682037, REPRESENTED BY ITS MANAGING DIRECTOR MR. P.I.CHACKO.

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2 P.I.CHACKO, MANAGING DIRECTOR, WAVES ELECTRONICS (P) LTD., RESIDING AT 155-A, ALAPATT, 15TH LANE, TOC-H ROAD, VYTTILA, KOCHI-682019.

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BY ADVS.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS; SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS; SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA

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RESPONDENT/S:

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1 THE ASSISTANT COMMISSIONER (ASSMT), SGST DEPARTMENT, COMMERCIAL TAXES, SPECIAL CIRCLE (1), COCHIN-682015.

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2 GOVERNMENT OF KERALA, TAXES, B-DEPARTMENT, THIRUVANANTHAPURAM-695001.

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BY SPL GOVERNMENT PLEADER MR MOHAMMED RAFIQ

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W.P.(C) No.12469/2019

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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W.P.(C) No.12469/2019

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J U D G M E N T

S.V. Bhatti, J.

Waves Electronics (P) Ltd, Kochi is the petitioner. The writ petition is filed for the following reliefs:

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“(i) Call for the records relating to Exhibit P9 Notice and P11 Order and quash the same by the issuance of a writ of certiorari, or any other appropriate writ. order or direction

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(ii) declare that the Petitioner is not liable to pay sales tax under KVAT Act, 2003 with respect to sale of goods manufactured by it at the Cochin Special Economic Zone to permissible DTA area/customers for the year 2011-12 in view of Exhibit P5 Policy (iii) Issue such other writs, orders or directions as this Hon'ble Court may deem fit and proper in the circumstances of the case.”

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The notices issued in Exhibits P9 and P11 relate to Assessment Year 2011-12 and one of the grounds for challenge is

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that notice is issued on 15.03.2019 and the assessment order is made

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on 30.03.2019. The case of the petitioner is that the reassessment, through notice dated 15.03.2019, is beyond the period of limitation

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W.P.(C) No.12469/2019

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under Section 25(1) of the KVAT Act.

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The learned counsel appearing for the parties would state that this Court in W.A. No.48/2019 considered the very issue, viz . Section 25(1) of the KVAT Act and period of limitation and held in favour of the dealer. Consequently, Exts.P9 and P11 are set aside, and the writ petition stands allowed in part. Therefore, the first prayer, by following W.A. No.48/2020, is ordered in favour of the writ petitioner. The second prayer is connected to the larger issue considered in W.A. No.1476/2019 and the issue was held in favour of

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the Department. Therefore, the petitioner is not entitled to the second relief.

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Sd/S.V.BHATTI JUDGE Sd/BASANT BALAJI JUDGE

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jjj

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W.P.(C) No.12469/2019

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APPENDIX OF WP(C) 12469/2019

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PETITIONER EXHIBITS
EXHIBIT P1	TRUE COPY OF THE LETTER OF PERMIT DATED 25.11.2002 WITH EXTENSIONS THERETO DATED 19.02.2008 AND 06.12.2012 ISSUED IN FAVOUR OF THE 1ST PETITIONER.
EXHIBIT P2	TRUE COPY OF KERALA SPECIAL ECONOMIC ZONE POLICY DATED 17.06.2003 FORMULATED BY THE INDUSTRIES DEPARTMENT OF THE STATE OF KERALA.
EXHIBIT P3	TRUE COPY OF NOTIFICATION DATED 13.02.2004 ISSUED BY THE GOVERNMENT OF KERALA, TAXES DEPARTMENT.
EXHIBIT P3	TRUE COPY OF ASSESSMENT ORDER DATED 24.05.2010 FOR THE YEAR 2004-05 PASSED BY THE 1ST RESPONDENT.
EXHIBIT P4	TRUE COPY OF ORDER DATED 24.09.2012 OF THE TRIBUNAL.
EXHIBIT P5	TRUE COPY OF AMENDED POLICY DATED 06.10.2008.
EXHIBIT P6	TRUE COPY OF ASSESSMENT ORDER DATED 10.06.2013 PASSED BY THE 1ST RESPONDENT FOR ASSESSMENT YEAR 2007-08.
EXHIBIT P6	TRUE COPY OF ASSESSMENT ORDER DATED 22.06.2012 PASSED BY THE 1ST RESPONDENT FOR ASSESSMENT YEAR 2009-10.
EXHIBIT P6	TRUE COPY OF ASSESSMENT ORDER DATED 30.10.2012 PASSED BY THE 1ST RESPONDENT FOR ASSESSMENT YEAR 2010-11.

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W.P.(C) No.12469/2019

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EXHIBIT P7 TRUE COPY OF JUDGMENT DATED 25.10.2018 PASSED BY THIS HONOURABLE COURT IN W.P.(C) NO.16431/2013. EXHIBIT P8 TRUE COPY OF APPELLATE ORDER DATED 25.01.2019 FOR ASSESSMENT YEAR 2007-08 PASSED BY THE DEPUTY COMMISSIONER (APPEALS). EXHIBIT P8 TRUE COPY OF APPELLATE ORDER DATED 25.01.2019 FOR ASSESSMENT YEAR 2009-10 PASSED BY THE DEPUTY COMMISSIONER (APPEALS). EXHIBIT P8 TRUE COPY OF APPELLATE ORDER DATED 25.01.2019 FOR ASSESSMENT YEAR 2010-11 PASSED BY THE DEPUTY COMMISSIONER (APPEALS). EXHIBIT P9 TRUE COPY OF NOTICE DATED 15.03.2019 ISSUED BY THE ASSESSING OFFICER UNDER SECTION 25(1) OF THE KVAT ACT, 2003 TO THE PETITIONERS. EXHIBIT P10 TRUE COPY OF REPLY DATED 20.03.2019 FILED BY THE PETITIONERS TO EXHIBIT P9 BEFORE THE ASSESSING OFFICER. EXHIBIT P11 TRUE COPY OF ASSESSMENT ORDER DATED 30.03.2019 PASSED BY THE 1ST RESPONDENT. RESPONDENT EXHIBITS EXHIBIT-R1(A) TRUE COPY OF THE ANNUAL RETURN FILED BY THE PETITIONER FOR THE YEAR 2011-12

Waves Electronics (P) Ltd., v. the Assistant Commissioner (Assmt)

Case brief

What is this about?

What did the court decide?

Waves Electronics (P) Ltd., v. the Assistant Commissioner (Assmt)

Case brief

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What did the court decide?

What the court decided

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