Kerala High Court
Unknown vs By Advs.Sri.Jolly John on 23 November, 2016
Author: P.B.Suresh Kumar
Bench: P.B.Suresh Kumar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
WEDNESDAY, THE 24TH DAY OF JANUARY 2018 / 4TH MAGHA, 1939
WP(C).No. 2652 of 2018
PETITIONER
M/S PATEL CARS PRIVATE LIMITED
SUIT NO. 205, 2ND FLOOR, PIONEER TOWERS, SHANMUGHAM ROAD,
ERNAKULAM - 682 031, REPRESENTED BY ITS DIRECTOR MR.
BHARAT PATEL.
BY ADVS.SRI.JOLLY JOHN
SMT.LIZA MEGHAN CYRIAC
RESPONDENTS:
1. STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
2. ASSISTANT COMMISSIONER SPECIAL CIRCLE III,
DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAX
COMPLEX, ERNAKULAM, PIN - 682 015.
3. STATE ASSISTANT COMMISSIONER,
SGST DEPARTMENT OF KERALA (FORMERLY COMMERCIAL TAXES),
CIVIL STATION, KAKKANAD - 682 030.
BY GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-01-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 2652 of 2018 (F)
APPENDIX
PETITIONER'S EXHIBITS
EXHIBIT P1 A TRUE COPY OF THE JUDGMENT OF THIS HON'BLE
COURT IN W.P.(C) 8103/2017.
EXHIBIT P2 A TRUE COPY OF THE NOTICE DATED 23.11.2016.
EXHIBIT P3 A TRUE COPY OF THE REPLY SUBMITTED BY THE
PETITIONER TO RESPONDENT NO. 2 DATED 21.12.2017.
EXHIBIT P4(A) A TRUE COPY OF THE RETAIL INVOICE NO. 2013-14/0022
DATED 23.04.2013.
EXHIBIT P4(B) A TRUE COPY OF THE RETAIL INVOICE NO. 2013-14/0626
DATED 31.10.2013.
EXHIBIT P4(C) A TRUE COPY OF THE RETAIL INVOICE NO. 2013-14/0719
DATED 24.12.2013.
EXHIBIT P4(D) A TRUE COPY OF THE RETAIL INVOICE NO. 2013-14/0718
DATED 24.12.2013.
EXHIBIT P4(E) A TRUE COPY OF THE RETAIL INVOICE NO. 2013-14/0729
DATED 28.12.2013.
EXHIBIT P4(F) A TRUE COPY OF THE RETAIL INVOICE NO. 2013-14/0742
DATED 31.12.2013.
EXHIBIT P4(G) A TRUE COPY OF THE RETAIL INVOICE NO. 2013-14/0784
DATED 21.12.2014.
EXHIBIT P4(H) A TRUE COPY OF THE RETAIL INVOICE NO. 2013-14/0847
DATED 31.01.2014.
EXHIBIT P4(I) A TRUE COPY OF THE RETAIL INVOICE NO. 2013-14/1569
DATED 24.03.2014.
EXHIBIT P4(J) A TRUE COPY OF THE RETAIL INVOICE NO. 2013-14/1638
DATED 27.04.2014.
EXHIBIT P4(K) A TRUE COPY OF THE RETAIL INVOICE NO. 2013-14/0369
DATED 21.06.2013.
EXHIBIT P4(L) A TRUE COPY OF THE RETAIL INVOICE NO. 2013-14/0693
DATED 27.08.2013.
EXHIBIT P4(M) A TRUE COPY OF THE RETAIL INVOICE NO. 2013-14/1275
DATED 31.01.2014.
EXHIBIT P4(N) A TRUE COPY OF THE RETAIL INVOICE NO. 2013-14/1529
DATED 20.03.2014.
EXHIBIT P4(O) A TRUE COPY OF THE RETAIL INVOICE NO. 2013-14/1344
DATED 18.02.2014.
EXHIBIT P4(P) A TRUE COPY OF THE RETAIL INVOICE NO. 2013-14/1296
DATED 31.01.2014.
EXHIBIT P4(Q) A TRUE COPY OF THE RETAIL INVOICE NO. 2013-14/1649
DATED 28.03.2014.
EXHIBIT P4(R) A TRUE COPY OF THE RETAIL INVOICE NO. 2013-14/1537
DATED 20.03.2014.
EXHIBIT P5(A) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/3483 DATED 04.02.2014 ISSUED IN
FAVOUR OF MURUKANATH. R.
EXHIBIT P5(B) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/3764 DATED 19.03.2014 ISSUED IN
FAVOUR OF RAMACHANDRAN PILLAI.
EXHIBIT P5(C) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/3613 DATED 04.03.2014 ISSUED IN
FAVOUR OF VIPIN KUMAR.
EXHIBIT P5(D) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/3165 DATED 17.12.2013 ISSUED IN
FAVOUR OF M.G. KOSHY.
EXHIBIT P5(E) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/3746 DATED 18.03.2014 ISSUED IN
FAVOUR OF HARI KUMAR.
EXHIBIT P5(F) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/2895 DATED 22.10.2013 ISSUED IN
FAVOUR OF G. BHADRAN.
EXHIBIT P5(G) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/3269 DATED 26.12.2013 ISSUED IN
FAVOUR OF K. RADHAKRISHNAN NAIR.
EXHIBIT P5(H) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/3173 DATED 17.12.2013 ISSUED IN
FAVOUR OF DR. THOMAS VARGHESE.
EXHIBIT P5(I) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/3266 DATED 24.12.2013 ISSUED IN
FAVOUR OF MEERA K.PILLAI.
EXHIBIT P5(J) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/2720 DATED 21.09.2013 ISSUED IN
FAVOUR OF K.M. NAIR.
EXHIBIT P5(K) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/3452 DATED 28.01.2014 ISSUED IN
FAVOUR OF VIJAYAKUMAR.
EXHIBIT P5(L) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/3752 DATED 18.03.2014 ISSUED IN
FAVOUR OF J.THULASIDHARA.
EXHIBIT P5(M) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/3841 ISSUED IN FAVOUR OF
SURESH K.P.
EXHIBIT P5(N) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/4056 DATED 29.01.2014 ISSUED IN
FAVOUR OF S. SURESH.
EXHIBIT P5(O) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/4128 DATED 13.03.2014 ISSUED IN
FAVOUR OF K.R.GOPALAKRISHNA PILLAI.
EXHIBIT P5(P) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/4122 DATED 11.03.2014 ISSUED IN
FAVOUR OF RAJEEV K.M.
EXHIBIT P5(Q) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/4236 DATED 26.03.2014 ISSUED IN
FAVOUR OF SIVADASAN. P.V.
EXHIBIT P5(R) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/4164 DATED 20.03.2014 ISSUED IN
FAVOUR OF KRISHNAN KUTTY.
EXHIBIT P5(S) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/2731 DATED 18.06.2013 ISSUED IN
FAVOUR OF HARIDAS.
EXHIBIT P5(T) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/731 DATED 19.03.2014 ISSUED IN
FAVOUR OF AJITH MATHEW.
EXHIBIT P5(U) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/3743 DATED 17.12.2013 ISSUED IN
FAVOUR OF SAJU P.K.
EXHIBIT P5(V) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/4093 DATED 13.02.2014 ISSUED IN
FAVOUR OF K. SIVAKUMAR.
EXHIBIT P5(W) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/3032 DATED 21.08.2013 ISSUED IN
FAVOUR OF K.C. MOHANAN PILLAI.
EXHIBIT P5(X) A TRUE COPY OF THE AUTHORIZATION FOR PURCHASE
OF MOTOR VEHICLES WITH KVAT BENEFITS FORM
BEARING SL.NO.ESM/522 DATED 17.04.2013 ISSUED IN
FAVOUR OF T.K. RAJENDRAN NAIR.
EXHIBIT P6 A TRUE COPY OF THE ORDER DATED 26.12.2017 ISSUED
BY RESPONDENT NO. 2.
EXHIBIT P7 A TRUE COPY OF THE DEMAND NOTICE DATED
26.12.2017 ISSUED BY RESPONDENT NO. 2.
EXHIBIT P8 A TRUE COPY OF THE RECOVERY NOTICE NO. A5-711/17
DATED 30.12.2017 ISSUED BY RESPONDENT NO. 3.
EXHIBIT P9 A TRUE COPY OF THE RECTIFICATION PETITION DATED
11.01.2018 FILED BY THE PETITIONER.
RESPONDENT'S EXHIBITS;NIL
//TRUE COPY//
PA TO JUDGE
rsr
P.B.SURESH KUMAR, J.
--------------------------------------------
W.P.(C).No.2652 of 2018
---------------------------------------------------------------
Dated this the 24th day of January, 2018
JUDGMENT
Ext.P9 is an application preferred by the petitioner for rectification of Ext.P6 order of assessment invoking Section 66 of the Kerala Value Added Tax Act. The grievance of the petitioner in the writ petition concerns the delay on the part of the second respondent in passing orders on Ext.P9 application.
2. Heard the learned counsel for the petitioner as also the learned Government Pleader.
Having regard to the facts and circumstances of the case, the writ petition is disposed of directing the second respondent to pass orders on Ext.P9 application, W.P.(c).No.2652 of 2018 :2: within two weeks from the date of receipt of a copy of this judgment. Needless to say that till orders are passed as directed above, further proceedings pursuant to Ext.P6 shall be deferred.
Sd/-
P.B.SURESH KUMAR JUDGE rsr