Kerala High Court
M/S.Trichur Tower Hotels Pvt. Ltd vs The Asst. Commissioner (Assmnt) on 29 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
TUESDAY, THE 16TH DAY OF JANUARY 2018 / 26TH POUSHA, 1939
WP(C).No. 41795 of 2017
PETITIONER:
M/S.TRICHUR TOWER HOTELS PVT. LTD.
T.B.ROAD, THRISSUR, REPRESENTED BY
ITS CHAIRMAN, K.V.JACOB.
BY ADVS.SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
SMT.K.KRISHNA
RESPONDENT(S):
1. THE ASST. COMMISSIONER (ASSMNT)
SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES,
THRISSUR - 680 001.
2. THE DEPUTY COMMISSIONER (APPEALS)
DEPARTMENT OF COMMERCIAL TAXES,
THRISSUR - 680 001.
3. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
SALES TAX COMPLEX, THEVARA, ERNAKULAM-682 013,
REPRESENTED BY ITS ASST. SECRETARY.
4. THE INSPECTING ASST. COMMISSIONER
DEPARTMENT OF COMMERCIAL TAXES,
THRISSUR - 680 001.
BY SENIOR GOVERNMENT PLEADER V.K. SHAMSUDHEEN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 16-01-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
PBS
WP(C).No. 41795 of 2017 (Y)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2013-14 DATED 29.11.2016
EXHIBIT P1(A) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2014-15 DATED 16.12.2016
EXHIBIT P2 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DT.
23.03.2017
EXHIBIT P2(A) COPY OF ORDER ISSUED BY THE 2ND RESPONDENT
DT.24.03.2017
EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE
THE 3RD RESPONDENT DT. 15.05.2017
EXHIBIT P3(A) COPY OF APPEAL FILED BY THE PETITIONER BEFORE
THE 3RD RESPONDENT DT. 15.05.2017
EXHIBIT P4 COPY OF AUDIT REPORT OF THE PETITIONER FOR THE
YEAR 2013-14 DT. 25.08.2017
EXHIBIT P4(A) COPY OF AUDIT REPORT OF THE PETITIONER FOR THE
YEAR 2014-15 DT. 20.09.2017
EXHIBIT P5 COPY OF ORDER ISSUED BY THE 3RD RESPONDENT DT.
22.11.2017
RESPONDENT'S EXHIBITS NIL
/TRUE COPY/
PA TO JUDGE
PBS
P.B.SURESH KUMAR, J.
================== W.P.(C)No.41795 of 2017 - Y ========================= Dated this the 16th day of January, 2018 J U D G ME N T Petitioner is an assessee under the Kerala Value Added Tax Act on the rolls of the first respondent. Exts.P1 and P1(a) are the assessments made by the first respondent on the escaped turnover of the petitioner under Section 25 of the Act. Exts.P1 and P1(a) orders have been challenged by the petitioner in appeals. The appeals preferred by the petitioner against the said orders were, however, rejected by the appellate authority as per Exts.P2 and P2(a) orders. Exts.P2 and P2(a) orders have been challenged by the petitioner in Exts.P3 and P3(a) appeals before the Kerala Value Added Tax Appellate Tribunal. In the said appeals, the petitioner preferred applications for stay. In terms of Ext.P5 order, the applications for stay preferred by the petitioner in the said appeals, have been disposed of by the Tribunal, directing the petitioner to deposit 30% of the disputed tax. Ext.P5 order is under challenge in this writ petition.
: 2 :
W.P.(C) No.41795 of 2017
2. Heard the learned counsel for the petitioner and also the learned Government Pleader.
3. The main contention raised by the learned counsel for the petitioner at the time of hearing of the writ petition is that while raising the demands pursuant to Exts.P1 and P1(a) orders, a sum of Rs.18,74,203/-, paid by the petitioner has not been given credit and consequently demands were made for a total sum of Rs.77,76,574/-, instead of Rs.59,02,371/-. It is stated by the petitioner that there is no dispute as regards the liability to pay Rs.18,74,203/- referred to above and as such, the direction issued by the appellate authority in terms of the impugned order works out about 40% of the disputed liability.
4. The learned Government Pleader, on instructions, conceded that there was an omission to give credit to Rs.18,74,203/- paid by the petitioner, in the assessment orders Exts.P1 and P1(a).
5. Having regard to the facts and circumstances the case as also the submissions made by the counsel on either side, I deem it appropriate to modify Ext.P5 order, directing that if the petitioner remits a sum of Rs.17,00,000/- (Rupees : 3 :
W.P.(C) No.41795 of 2017
seventeen lakhs only) within a period of one month from the date of receipt of a certified copy of this judgment, further proceedings pursuant to Exts.P1 and P1(a) will remain stayed.
Ordered accordingly.
The writ petition is disposed of as above.
Sd/-
P.B.SURESH KUMAR JUDGE SB/16/01/2018 // true copy // P.A to Judge