Kerala High Court
M/S Alukkas Jewellery vs The Intelligence Officer (Ib) Ii on 29 June, 2012
Author: A.M.Shaffique
Bench: A.M.Shaffique
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
MONDAY, THE 30TH DAY OF MAY 2016/9TH JYAISHTA, 1938
WP(C).No. 18574 of 2016 (V)
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PETITIONER:
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M/S ALUKKAS JEWELLERY,
CITY CENTRE, FORT ROAD,
KANNUR 1,
REPRESENTED BY A.V.FRANCIS,
MANAGING PARTNER.
BY ADVS.SRI.JOSE JOSEPH
SRI.AJAY V.ANAND
SRI.AJAY BEN JOSE
RESPONDENT:
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THE INTELLIGENCE OFFICER (IB) II,
OFFICE OF THE DEPUTY COMMISSIONER,
(INTELLIGENCE), COMMERCIAL TAXES,
KOZHIKODE 671 001.
BY GOVERNMENT PLEADER SMT.LILLY.K.T
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 30-05-2016, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
mbr/
WP(C).No. 18574 of 2016 (V)
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APPENDIX
PETITIONER(S)' EXHIBITS:
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P1 : TRUE COPY OF THE ANNUAL RETURN UNDER THE KVAT ACT FOR
THE RETURN PERIOD 2011-12 DATED 29.6.2012.
P2 : TRUE COPY OF THE RETURN UNDER THE INCOME TAX FOR THE
AY 2012-13 WITH THE STATEMENT OF INCOME
DATED 29.9.2012.
P3 : TRUE COPY OF THE ASSESSMENT ORDER UNDER THE INCOME TAX
ACT FOR THE A Y 2012-13 DATED 23/1/2015.
P4 : TRUE COPY OF NOTICE UNDER SECTION 67(1) OF THE KVAT
ACT DATED 2.5.2016.
RESPONDENT(S)' EXHIBITS: NIL
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//TRUE COPY//
P.S. TO JUDGE
mbr/
A.M.SHAFFIQUE, J
* * * * * * * * * * * *
W.P.C.No.18574 of 2016
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Dated this the 30th day of May 2016
J U D G M E N T
Petitioner challenges Ext.P4 notice issued under Section 67 (1) of the KVAT Act, 2003 inter alia observing that there is suppression of sales turn over and tax due.
2. Being only a show cause notice, in the absence of mala fides and jurisdictional error, I do not think that this Court will be justified in interfering with the said notice.
Reserving right of the petitioner to object to Ext.P4 notice, this writ petition is dismissed.
(sd/-) (A.M.SHAFFIQUE, JUDGE) jsr