Kerala High Court
J.M.J. Traders vs The Assistant Commissioner (Kvat) on 22 January, 2016
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
MONDAY, THE 12TH DAY OF JUNE 2017/22ND JYAISHTA, 1939
WP(C).No. 19289 of 2017 (I)
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PETITIONER(S):
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J.M.J. TRADERS,
MANJOOR, KOTTAYAM
REPRESENTED BY ITS PROPRIETOR, JAIMON JOSEPH
BY ADVS.SRI.K.SRIKUMAR (SR.)
SRI.K.MANOJ CHANDRAN
SRI.P.R.AJITHKUMAR
RESPONDENT(S):
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1. THE ASSISTANT COMMISSIONER (KVAT),
SPECIAL CIRCLE, DEPT OF COMMERCIAL TAXES,
KOTTAYAM 686 001.
2. THE DEPUTY COMMISSIONER,
DEPARTMENT OF COMMERCIAL TAXES,
KOTTAYAM 686 001
3. THE INSPECTING ASSISTANT COMMISSIONER,
DEPARTMENT OF COMMERCIAL TAXES,
KOTTAYAM 686 001
BY GOVERNMENT PLEADER SRI.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 12-06-2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
SKG
WP(C).No. 19289 of 2017 (I)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 22/1/2016
EXHIBIT P2 TRUE COPY OF THE REPLY DATED 27/2/2016
EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 2/3/2017
EXHIBIT P4 TRUE COPY OF THE ANNUAL RETURN SUBMITTED BY THE
PETITIONER
EXHIBIT P5 TRUE COPY OF THE RECOVERY NOTICE DATED 29/5/2017
RESPONDENT(S)' EXHIBITS
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/TRUE COPY/
P.S. TO JUDGE
SKG
A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C) No.19289 of 2017
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Dated this the 12th day of June, 2017
JUDGMENT
The petitioner has approached this Court, challenging Ext.P3 assessment order, issued to it, under the Kerala Value Added Tax (KVAT) Act. Although various contentions are raised in the writ petition in its challenge against Ext.P3 order, I find that Ext.P3 order does not suffer from any jurisdictional defect, nor is it one that is passed in violation of the principles of natural justice. Under the said circumstances, I am of the view that, against Ext.P3 order, the petitioner has an effective alternative remedy, by way of an appeal, before the appellate Authority under the KVAT Act. Accordingly, without prejudice to the rights of the petitioner to approach the appellate authority under the KVAT Act, the writ petition in its challenge against Ext.P3 assessment order is dismissed.
Taking note of the submission of the learned counsel for the petitioner that the petitioner would require some time to move the appellate authority, I make it clear that, recovery steps for recovery of the amounts confirmed against the petitioner pursuant to Ext.P3 order shall be kept in abeyance for a period of one month, so as to enable the petitioners to move the appellate authority, in the meanwhile.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE sm/