Remanded

M/S. George Michael Associates(P) Ltd. v. the State Tax Officer (Works Contract)

Kerala HC1 Feb 2023WP(C)/228/2023

Case brief

AI extract

What is this about?

This judgment quashed assessment and penalty orders for assessment year 2011-2012 as issued beyond the limitation period prescribed under the Kerala Value Added Tax Act. The court remanded the matter to the revenue officer to determine if the orders were time-barred, instructing fresh orders within two months.

What did the court decide?

The impugned assessment and penalty orders were set aside and remanded to the 1st respondent to consider the time-bar issue before passing fresh orders within two months.

M/S. George Michael Associates(P) Ltd… — Constitutional and Fundamental Rights | Kerala HC (2023)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

¶3

THE HONOURABLE MR. JUSTICE T.R.RAVI

¶4

WEDNESDAY, THE 1^ST DAY OF FEBRUARY 2023 / 12TH MAGHA, 1944

¶5

WP(C) NO. 28075 OF 2021

¶6

PETITIONER:

¶7

M/S. GEORGE MICHAEL ASSOCIATES T.C.13/109(2), NALUMUKKU, PETTAH P.O., THIRUVANANTHAPURAM-695 024, REPRESENTED BY ITS MANAGING PARTNER, RAVINDRA GEORGE PEREIRA.

¶8

BY ADVS. G.HARIKUMAR (GOPINATHAN NAIR) AKHIL SURESH

¶9

RESPONDENTS:

¶10

1 THE STATE TAX OFFICER (WORKS CONTRACT) KSGST DEPARTMENT, 2ND FLOOR, TAX TOWERS, KARAMANA P.O., THIRUVANANTHAPURAM-695 002. 2 THE ASSISTANT COMMISSIONER (INTELLIGENCE), KSGST DEPARTMENT, SPECIAL SQUAD-IV, PUBLIC OFFICE BUILDINGS, VIKAS BHAVAN P.O., THIRUVANANTHAPURAM-695 033. 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, MAIN BLOCK, THIRUVANANTHAPURAM-695 001. DR. THUSHARA JAMES, SR.GP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.02.2023, ALONG WITH WP(C).228/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶11

WP(C) NOS. 28075 OF 2021 & 228 OF 2023

¶12

¶13

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶14

PRESENT

¶15

THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 1^ST DAY OF FEBRUARY 2023 / 12TH MAGHA, 1944 WP(C) NO. 228 OF 2023

¶16

PETITIONER:

¶17

M/S. GEORGE MICHAEL ASSOCIATES(P) LTD AGED 67 YEARS CIN :U45200KL2011PTC.28627 T.C. 13/109 (2), NALUMUKKU PETTAH P.O., THIRUVANTHAPRAM 625 024, REPRESENTED BY ITS DIRECTOR, RAVINDRA GEORGE PEREIRA

¶18

BY ADVS. G.HARIKUMAR (GOPINATHAN NAIR) AKHIL SURESH ANU BALAKRISHNAN NAMBIAR ATHUL M.V.

¶19

RESPONDENTS:

¶20

1 THE STATE TAX OFFICER (WORKS CONTRACT), KSGST DEPARTMENT, 2ND FLOOR, TAX TOWER, KARAMANA PO THIRUVANANTHAPURAM, PIN – 695 002

¶21

2 ASSISTANT COMMISSIONER (INT) OFFICE OF ASSISTANT COMMISSIONER OF STATE TAX (INTELLIGENCE), MOBILE SQUAD NO. IV, STATE GST DEPARTMENT, NEW PUBLIC OFFICE BUILDINGS, 'C' BLOCK, OPPOSITE MUSEUM THIRUVANANTHAPURAM, PIN – 695 033

¶22

3 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,MAIN BLOCK, THIRUVANANTHAPURAM, PIN – 695 001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.02.2023, ALONG WITH WP(C).28075/2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶23

WP(C) NOS. 28075 OF 2021 & 228 OF 2023

¶24

¶25

T.R.RAVI, J.

¶26

WP (C) Nos. 28075 of 2021 & 228 of 2023

¶27

 Dated this the 01stday of February, 2023

¶28

JUDGMENT

¶29

The above two writ petitions have been filed challenging the

¶30

assessment order and the order imposing penalty on the
petitioners for the assessment year 2011 -2012. The orders are
challenged on the ground that they are issued beyond the period
prescribed under Section 25(1) of the Kerala Value Added Tax.
When the case is taken up today, it is submitted by the counsel
on either side that the issue is covered by the judgment of a
Division Bench of this Court in Baiju A.A and others v.State
Tax officer and others [Manu/KE/2522/2022]. The counsel for
the petitioners also submitted that the question whether the
penalty can be imposed was also a subject matter in the
judgment of this Court in MCP Enterprises and others v.

¶31

State of Kerala and others [2020 (2) KLT 295]

¶32

2. The Senior Government Pleader submits that the fact
whether the orders have been issued beyond the time prescribed
under Section 25(1) of the the Kerala Value Added Tax has to be
determined at the first instance by the concerned officer.

¶33

WP(C) NOS. 28075 OF 2021 & 228 OF 2023

¶34

¶35

3. In the above circumstances, the impugned order of

¶36

assessment and penalty are set aside and the matters are

¶37

remanded for consideration by the 1st respondent. The 1st
respondent shall consider the fact whether the orders have been
issued beyond the time specified in Section 25(1) of the Kerala
Value Added Tax, in terms of the law laid down by this Court in
Baiju A.A (supra) and MCP Enterprises (supra). Fresh
orders shall be issued within two months from the date of receipt
of a certified copy of this judgment. The counsel for the petitioner
submits that the petitioners have been directed to appear on
10.02.2023 with respect to the assessment years 2012-2013. In
such circumstances, the authority may take up the issue
regarding the assessment year 2011-2012 also alongwith. The
petitioners need not await any fresh notice for such appearance,
from the 1st respondent.

¶38

T.R.RAVI

¶39

JUDGE

¶40

sn

¶41

WP(C) NOS. 28075 OF 2021 & 228 OF 2023

¶42

¶43

APPENDIX OF WP(C) 28075/2021

¶44

PETITIONER'S EXHIBITS

¶45

Exhibit P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 15.3.2021 ISSUED U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2011-12 BY 1ST RESPONDENT TO THE PETITIONER.

¶46

Exhibit P2 TRUE COPY OF THE DETAIL REPLY DATED 13.4.21 AGAINST EXHIBIT P1 NOTICE FOR 2011-12 FILED BY THE PETITIONER BEFORE 1ST RESPONDENT.

¶47

Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 15.4.21 FOR THE YEAR 2011-12 PASSED U/S 25(1) OF THE KVAT ACT, BEYOND THE PERIOD OF LIMITATION, BY 1ST RESPONDENT ON THE PETITIONER.

¶48

RESPONDENT'S EXHIBITS : NIL

¶49

WP(C) NOS. 28075 OF 2021 & 228 OF 2023

¶50

¶51

APPENDIX OF WP(C) 228/2023

¶52

PETITIONER'S EXHIBITS

¶53

Exhibit P1	TRUE COPY OF NOTICE U/S 67 (1) DATED 04.12.2020
Exhibit P2	TRUE COPY OF REPLY DATED 11.01.2021 SUBMITTED BY THE PETITIONER
Exhibit P3	TRUE COPY OF ORDER NO.-CR-VAT/SQ.IV/01/20-21 (2011-12) DATED 17.02.2021.
Exhibit P4	TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 15.03.2021 UNDER SEC. 25(1) OF THE KVAT ACT FOR THE YEAR 2011-12
Exhibit P5	TRUE COPY OF THE DETAILED REPLY DATED 13.04.2021 AGAINST EXT P1 NOTICE FOR 2011-12 FILED BY THE PETITIONER BEFORE 1ST RESPONDENT
Exhibit P6	TRUE COPY OF THE ORDER NO. 32011303994/2011- 12 DATED 15.04.2021
Exhibit P7	TRUE COPY OF THE ORDER IN WP(C) 28075/2021 DATED 08.12.2021 OF THIS HON'BLE COURT

¶54

RESPONDENT'S EXHIBITS : NIL

¶55

//TRUE COPY// PA TO JUDGE

M/S. George Michael Associates(P) Ltd. v. the State Tax Officer (Works Contract)

Case brief

What is this about?

What did the court decide?

M/S. George Michael Associates(P) Ltd. v. the State Tax Officer (Works Contract)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Aniyan Vs the Kerala State Co-Operative Bank Represented by Authorised Officer

M/S. Delta Infrastructure and Developers Vs the State Tax Officer

Prasanth Cp Vs Aluva Urban Co-operative Bank

Mohan Krishna Vs Authoriised Officer

Amal Vm Vs Federal Bank Ltd.

Renuka B Vs the Authorized Officer