Disposed

Bestin Joy v. State of Kerala

Kerala HC3 Aug 2023WP(C)/1867/2014

Case brief

AI extract

What is this about?

In writ petition seeking quashing of tax notices imposing 12.5% levy on PVC profiles with holes, court disposed of matters directing respondent No.3 to consider previous clarification order, petitioner's reply, and offer personal hearing before finalization.

What did the court decide?

Liberty to file reply; respondent No.3 to conduct physical verification, consider prior opinions/reply, and afford personal hearing before finalizing notices.

Bestin Joy Vs State of Kerala — GST and Indirect Tax | Kerala HC (2023)

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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 DINESH KUMAR SINGH
THURSDAY, THE 3RD DAY OF AUGUST 2023 / 12TH SRAVANA, 1945
WP(C) NO. 1867 OF 2014

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PETITIONER:

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BESTIN JOY

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PROPRIETOR OF BESTIN PLAST, IX/671, SOUTHERN SHOPPING
COMPLEX VELIYANNUR POST, THRISSUR - 680 021.

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BY ADVS.

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SRI.V.V.ASOKAN (SR.)
SRI.R.JAIKRISHNA
SRI.K.I.MAYANKUTTY MATHER

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RESPONDENTS:

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1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

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2 COMMISSIONER

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COMMERCIAL TAXES, COMMERCIAL TAXES COMPLEX, KARAMANA,
THIRUVANANTHAPURAM - 695 001.

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3 COMMERCIAL TAX OFFICER

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4TH CIRCLE, COMMERCIAL TAXES, TRICHUR - 680 021.

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BY ADV GOVERNMENT PLEADER

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RESHMITA RAMACHANDRAN-GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WPC No.1867of 2014

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JUDGMENT

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Dated this the 3^rd day of August, 2023

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Heard Sri.V.V.Asokan, learned counsel for

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the petitioner as well as Ms.Reshmitha Ramachandran, learned Government Pleader appearing for the respondents.

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This writ petition has been filed under Article 226 of the Constitution of India seeking quashing of notice issued by the 3^rd respondent in Exts. P3,P4 and P5 proposing the levied tax @12.5% on the sale turnover of PVC profiles with holes imported by the petitioner for the assessment years 2009-10, 2010-11 and 2011-12. Learned counsel for the petitioner submits that the commodity ie., PVC profiles with holes is specifically covered under entry 99 (1)(l)(iii) of the 3^rd schedule to the KVAT Act, 2003. It is further submitted that the said product attracts levi of 4% tax on the sale turnover is covered

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by the opinion of the Commissioner of Commercial

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WPC No.1867of 2014

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Taxes, Thiruvananthapuram dated 07.05.2007 (Ext.P2). Learned counsel for the petitioner also submits that for proposing levied tax @12.5% is based on the opinion dated 24.03.2010 of Commissioner of Commercial Taxes, Thiruvananthapuram. Learned counsel also submits that the said opinion is in respect of an all together different commodity, and is not regarding the PVC profiles with holes. He therefore, submits that he will confine the argument that before finalising the proceedings on the impugned notices, the assessing authority must consider the opinion dated 07.05.2007 (Ext.P2) and also the product profile of the petitioner, and if it is required physical verification would also to be carried out.

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Ms.Reshmitha Ramachandran, learned Government Pleader does not have any objection to such approach to be adopted by the Assessing

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WPC No.1867of 2014

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Authority before finalisation of the proceedings in pursuance to the impugned notices.

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Considering the aforesaid submissions of

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the parties, this writ petition is disposed of with liberty to the petitioner to file reply within a period of one month from today, and the respondent No.3 will consider the said reply as well as afford an opportunity of personal hearing to the petitioner and finalise the proceedings in the impugned notices after considering the law, relevant entry as well as the opinion dated 07.05.2007.

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Sd/-

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DINESH KUMAR SINGH

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JUDGE

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WPC No.1867of 2014

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APPENDIX OF WP(C) 1867/2014

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`PETITION`	`ER EXHI`	`BITS`
`EXHIBIT`	`P1.`	`TRUE` `PUBLIS` `TAXES` `DATED`	`COPY OF` `HED BY` `(PRINT` `NIL.`	`THE INDEX OF COMMODITES` `THE DEPARTMENT OF COMMERCIAL` `OUT OF THE RELEVANT WEB PAGE)`
`EXHIBIT`	`P2.`	`TRUE` `(ORDER` `COMMIS` `07.05.`	`COPY OF` `NO.C3.` `SIONER,` `2007.`	`THE CLARIFICATION ORDER` `15696/07) ISSUED BY THE` `COMMERCIAL TAXES DATED`
`EXHIBIT`	`P3.`	`TRUE` `UNDER` `FOR TH`	`COPY OF` `SECTION` `E AY -`	`THE PRE ASSESSMENT NOTICE` `25(1) OF THE KVAT ACT, 2003` `2009-2010 DATED 04.12.2013.`
`EXHIBIT`	`P4.`	`TRUE` `UNDER` `FOR TE`	`COPY OF` `SECTION` `H AY-20`	`THE PRE ASSESSMENT NOTICE` `25(1) OF THE KVAT ACT, 2003` `10-2011 DATED 04.12.2013.`
`EXHIBIT`	`P5.`	`TRUE C` `UNDER` `FOR TH`	`OPY OF` `SECTION` `E AY -`	`THE PRE ASSESSMENT NOTICE` `25(1) OF THE KVAT ACT, 2003` `2011-2012 DATED 02.12.2013.`
`EXHIBIT`	`P6.`	`TRUE` `ISSUED` `TAXES`	`COPY OF` `BY THE` `DATED 2`	`THE CLARIFICATION ORDER` `COMMISSIOENR OF COMMERCIAL` `4.03.2010.`
`EXHIBIT`	`P7.`	`TRUE C` `BY THE` `DATED`	`OPY OF` `PETITI` `13.12.2`	`THE REPRESENTATION SUBMITTED` `ONER BEFORE THE 2ND RESPONDENT` `013.`

Bestin Joy v. State of Kerala

Case brief

What is this about?

What did the court decide?

Bestin Joy v. State of Kerala

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

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