Kerala High Court
M/S Jaya Fashion Jewellery vs Commercial Tax Officer
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
FRIDAY,THE 22ND DAY OF SEPTEMBER 2017/31ST BHADRA, 1939
WP(C).No. 28969 of 2017 (U)
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PETITIONER(S):
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M/S JAYA FASHION JEWELLERY,
TMC XIII/1297,NATIONAL HIGHWAY,THALIPARAMBA,KANNUR-670141,
REPRESENTED BY ITS MANAGING PARTNER,P.P.JAYAPRASANTH.
BY ADVS.SRI.S.ARUN RAJ
SMT.C.T.SUJA
RESPONDENT(S):
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1. COMMERCIAL TAX OFFICER,
OFFICE OF THE COMMERCIAL TAX OFFICER,TALIPARAMBA,
KANNUR-670141.
2. DEPUTY COMMISSIONER,
COMMERCIAL TAXES,KANNUR-670001.
3. STATE OF KERALA,
REPRESENTED BY THE SECRETARY,TAXES DEPARTMENT,
GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001.
BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
22-09-2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C).No. 28969 of 2017 (U)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1 TRUE COPY OF THE TRADING AND PROFIT AND LOSS ACCOUNT FOR
THE YEAR 2014-15
EXHIBIT P2 TRUE COPY OF THE AUDIT REPORT IN FORM 13 ALONG WITH FROM 13
A FOR THE YEAR 2014-15
EXHIBIT P3 TRUE COPY OF THE NOTICE DATED 25-1-2017 ISSUED U/S 8F(IV)OF
THE KVAT ACT BY THE 1ST RESPONDENT TO THE PETITIONER FOR
THE YEAR 2014-15
EXHIBIT P4 TRUE COPY OF THE JUDGMENT DATED 20-3-2017 PASSED BY THE
HONOURABLE COURT IN WP(C)NO:9336 OF 2017
EXHIBIT P5 TRUE COPY OF THE OBJECTION DATED 7-4-2017 FILED BY THE
PETITIONER BEFORE THE 1ST RESPONDENT
EXHIBIT P6 TRUE COPY OF THE LETTER DATED 14.12.2015 SUBMITTED TO THE
1ST RESPONDENT BY THE PETITIONER
EXHIBIT P7 TRUE COPY OF THE NOTICE DATED 17-6-2017 FILED BY THE
PETITIONER BEFORE THE 1ST RESPONDENT TO THE PETITIONER.
RESPONDENT(S)' EXHIBITS: NIL
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//TRUE COPY//
P.A.TO JUDGE
dlk
A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C).No.28969 Of 2017
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Dated this the 22th day of September, 2017
J U D G M E N T
The petitioner has approached this Court aggrieved by Ext.P7 notice that has been issued to him by the 1st respondent informing him that, the prior approval as contemplated under Section 8 (f)
(iv) of the Kerala Value Added Tax Act, has been obtained from the Deputy Commissioner, Kannur and calling the petitioner for a hearing in connection with a decision to be taken on the issue of whether or not the compounding permission given to the petitioner for the year 2014-2015 should be cancelled. The apprehension of the petitioner in the writ petition is essentially that, by Ext.P7 notice, the 1st respondent has already taken a decision to cancel the compounding permission granted for 2014-2015, since it is mentioned that the 1st respondent has already gone through the objections filed by the petitioner to the proposal for cancellation and found the same to be untenable.
2. I have heard the learned counsel appearing for the -2- W.P.(C).No.28969 Of 2017 petitioner and also the learned Government Pleader appearing for the respondents.
Taking note of the apprehension of the learned counsel for the petitioner, I dispose the writ petition by directing the petitioner to appear before the 1st respondent for a hearing, as contemplated in Ext.P7 notice, and with a further direction to the 1st respondent to treat Ext.P7 as a notice informing the petitioner of the proposal for cancellation of the permission already granted, and intimating the petitioner of the fact of having received the prior approval contemplated under Section 8 f (iv) of the Kerala Value Added Tax Act for the proposed course of action namely, the proposal to cancel the compounding permission granted to the petitioner for the assessment year 2014-2015. The 1st respondent shall independently consider the objections of the petitioner to the proposed cancellation of compounding provision granted for the assessment year 2014-2015 and take a decision on the issue of whether or not the permission is to be cancelled, taking note of the objections of the petitioner and after hearing the petitioner.
The writ petition is disposed as above.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE mns/22.09.17 -3- W.P.(C).No.28969 Of 2017