Kerala High Court
M/S. Mascons Engg. Contracting Company ... vs The State Tax Officer (Works Contract)/ on 14 August, 2020
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 14TH DAY OF AUGUST 2020 / 23RD SRAVANA, 1942
WP(C).No.15402 OF 2020(A)
PETITIONER/S:
M/S. MASCONS ENGG. CONTRACTING COMPANY PVT. LTD.
PUTHANKALAM, CHITHALI P O, ALATHUR, PALAKKAD
DISTRICT, REPRESENTED BY ITS MANAGER, ABDUNNAFIE V.H.
BY ADVS.
SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
SMT.K.KRISHNA
RESPONDENT/S:
THE STATE TAX OFFICER (WORKS CONTRACT)/
STATE GST DEPARTMENT, PALAKKAD- 678001.
R1 BY GOVERNMENT PLEADER
OTHER PRESENT:
GP: DR.THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
14.08.2020, ALONG WITH WP(C).15414/2020(B), WP(C).15422/2020(C),
WP(C).15428/2020(C), WP(C).15429/2020(C), THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WP(C).No.15402 OF 2020(A) and conctd. cases
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
FRIDAY, THE 14TH DAY OF AUGUST 2020 / 23RD SRAVANA, 1942
WP(C).No.15414 OF 2020(B)
PETITIONER/S:
M/S. MASCONS ENGG. CONTRACTING COMPANY PVT.LTD.
PUTHANKALAM, CHITHALI P O, ALATHUR, PALAKKAD
DISTRICT, REPRESENTED BY ITS MANAGER, ABDUNNAFIE
V.H.
BY ADVS.
SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
SMT.K.KRISHNA
RESPONDENT/S:
THE STATE TAX OFFICER (WORKS CONTRACT)/
STATE GST DEPARTMENT, PALAKKAD- 678001.
GP: DR.THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
14.08.2020, ALONG WITH WP(C).15402/2020(A), WP(C).15422/2020(C),
WP(C).15428/2020(C), WP(C).15429/2020(C), THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WP(C).No.15402 OF 2020(A) and conctd. cases
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
FRIDAY, THE 14TH DAY OF AUGUST 2020 / 23RD SRAVANA, 1942
WP(C).No.15422 OF 2020(C)
PETITIONER/S:
M/S. MASCONS ENGG. CONTRACTING COMPANY PVT. LTD.
PUTHANKALAM, CHITHALI P.O, ALATHUR, PALAKKAD
DISTRICT, REPRESENTED MANAGER, ABDUNNAFIE V.H.
BY ADVS.
SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
RESPONDENT/S:
THE STATE TAX OFFICER (WORKS CONTRACT)/
STATE GST DEPARTMENT, PALAKKAD 678 001
GP: DR.THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
14.08.2020, ALONG WITH WP(C).15402/2020(A), WP(C).15414/2020(B),
WP(C).15428/2020(C), WP(C).15429/2020(C), THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WP(C).No.15402 OF 2020(A) and conctd. cases
4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
FRIDAY, THE 14TH DAY OF AUGUST 2020 / 23RD SRAVANA, 1942
WP(C).No.15428 OF 2020(C)
PETITIONER/S:
M/S MASCONS ENGG. CONTRACTING COMPANY PVT. LTD.
PUTHANKALAM, CHITHALI P.O.ALATHUR, PALAKKAD
DISTRICT, REPRESENTED BY ITS MANAGER, ABDUNNAFIE
V.H.
BY ADVS.
SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
RESPONDENT/S:
THE STATE TAX OFFICER
(WORKS CONTRACT )LUXURY TAX), STATE GST DEPARTMENT,
PALAKKAD-678 001.
GP: DR.THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
14.08.2020, ALONG WITH WP(C).15402/2020(A), WP(C).15414/2020(B),
WP(C).15422/2020(C), WP(C).15429/2020(C), THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WP(C).No.15402 OF 2020(A) and conctd. cases
5
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
FRIDAY, THE 14TH DAY OF AUGUST 2020 / 23RD SRAVANA, 1942
WP(C).No.15429 OF 2020(C)
PETITIONER/S:
M/S. MASCONS ENGG. CONTRACTING COMPANY PVT. LTD.
PUTHANKALAM, CHITHALI P.O.ALATHUR, PALAKKAD
DISTRICT, REPRESENTED BY ITS MANAGER, ABDUNNAFIE
V.H.
BY ADVS.
SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
RESPONDENT/S:
THE STATE TAX OFFICER (WORKS CONTRACT)/LUXURY TAX),
STATE GST DEPARTMENT, PALAKKAD-678 001.
GP: DR.THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
14.08.2020, ALONG WITH WP(C).15402/2020(A), WP(C).15414/2020(B),
WP(C).15422/2020(C), WP(C).15428/2020(C), THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WP(C).No.15402 OF 2020(A) and conctd. cases
6
JUDGMENT
[ WP(C).15402/2020, WP(C).15414/2020, WP(C).15422/2020, WP(C).15428/2020, WP(C).15429/2020 ] Dated this the 14th day of August 2020 Inasmuch as all these writ petitions involve a common issue, they are taken up for consideration together, and disposed by this common judgment.
2. These writ petitions cover the period from 2011-2012 to 2015-2016 and pertain to assessments under the KVAT Act. It would appear that pursuant to assessment orders passed under the Act for the various year, the petitioner had preferred rectification applications before the respondent authority, seeking a rectification of mistakes with regard to the rate of tax applied to suppressed turnover, taking note of the fact that the petitioner had opted to pay tax at the compounded rate under Section 8 of the KVAT Act. The petitioner had also sought for the benefit of Section 25AA of the KVAT Act, that was introduced in the year 2019. The rectification applications were however rejected by the respondent assessing authority by holding that Section 25AA, which was introduced in 2019, could not be seen as having retrospective operation. Learned counsel for the petitioner would refer to Ext.P8 judgment and Ext.P7 judgment in W.P.(C).No.15422/2020 to point out that this Court has in the said judgments clearly held that the provisions of Section 25AA, although introduced in 2019, would govern the assessments for the previous assessment years also. It is stated that the said judgment has not been carried in appeal and has hence attained finality.
WP(C).No.15402 OF 2020(A) and conctd. cases 7 On a consideration of the rival submissions, I am of the view that the impugned orders in these writ petitions have necessarily to be set aside, more so because I do not find a consideration of Ext.P8 judgment and Ext.P7 judgment in W.P.(C).No.15422/2020 by the respondent assessing authority in any of the orders impugned in these writ petitions that dismissed the application for rectification preferred by the petitioner. The writ petitions are therefore allowed by quashing the orders impugned therein, and directing the respondent assessing authority to reconsider the rectification applications, taking note of the observations in Ext.P8 judgment and Ext.P7 judgment in W.P. (C).No.15422/2020 of this Court. To enable the respondent assessing authority to pass fresh orders in the rectification application after hearing the petitioner, I direct the respondent assessing authority to schedule a personal hearing either through physical hearing or video conferencing after intimation to the petitioner and thereafter pass fresh orders as directed within an outer time limit of three months from the date of receipt of a copy of this judgment.
Sd/-
A.K. JAYASANKARAN NAMBIAR sab JUDGE WP(C).No.15402 OF 2020(A) and conctd. cases 8 APPENDIX OF WP(C) 15402/2020 PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF APPLICATION FILED BY THE PETITIONER BEFORE THE RESPONDENT DATED 06.06.2015. EXHIBIT P2 COPY OF ORDER ISSUED BY THE RESPONDENT FOR THE YEAR 2015-16 DATED 20.10.2017. EXHIBIT P3 COPY OF APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT DATED 23.11.2017.
EXHIBIT P4 COPY OF JUDGMENT IN WP(C) NO.4025/2020 OF THIS HON'BLE COURT DATED 20.02.2020.
EXHIBIT P5 COPY OF NOTICE ISSUED BY THE RESPONDENT DATED 02.03.2020.
EXHIBIT P6 COPY OF REPLY FILED BY THE PETITIONER DATED 16.03.2020.
EXHIBIT P7 COPY OF ORDER ISSUED BY THE RESPONDENT DATED 18.03.2020.
EXHIBIT P8 COPY OF JUDGMENT IN WP(C) NO. 33157/2016 OF THIS HON'BLE COURT DATED 13.03.2020.
WP(C).No.15402 OF 2020(A) and conctd. cases 9 APPENDIX OF WP(C) 15414/2020 PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF WEB PAGE OF THE RESPONDENT. EXHIBIT P2 COPY OF ORDER ISSUED BY THE RESPONDENT FOR THE YEAR 2013-14.
EXHIBIT P3 COPY OF APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT.
EXHIBIT P4 COPY OF JUDGMENT IN WP(C) NO.4032/2020 OF THIS HON'BLE COURT.
EXHIBIT P5 COPY OF NOTICE ISSUED BY THE RESPONDENT. EXHIBIT P6 COPY OF REPLY FILED BY THE PETITIONER. EXHIBIT P7 COPY OF ORDER ISSUED BY THE RESPONDENT. EXHIBIT P8 COPY OF JUDGMENT IN WP(C) NO.33157/2016 OF THIS HON'BLE COURT.
WP(C).No.15402 OF 2020(A) and conctd. cases 10 APPENDIX OF WP(C) 15422/2020 PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ORDER ISSUED BY THE RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P2 COPY OF APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT.
EXHIBIT P3 COPY OF JUDGMENT IN W.P(C) NO. 4051/2020 OF THIS HON'BLE COURT EXHIBIT P4 COPY OF NOTICE ISSUED BY THE RESPONDENT EXHIBIT P5 COPY OF REPLY FILED BY THE PETITIONER. EXHIBIT P6 COPY OF ORDER ISSUED BY THE RESPONDENT EXHIBIT P7 COPY OF JUDGMENT IN W.P(C) NO. 33157/2016 OF THIS HON'BLE COURT.
WP(C).No.15402 OF 2020(A) and conctd. cases 11 APPENDIX OF WP(C) 15428/2020 PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF WEB PAGE OF THE RESPONDENT DATED 30.1.2020 EXHIBIT P2 COPY OF ORDER ISSUED BY THE RESPONDENT FOR THE YEAR 2011-12 DATED 22.8.2017 EXHIBIT P3 COPY OF APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT DATED 3.11.2017 EXHIBIT P4 COPY OF JUDGMENT IN WPC NO 4031/2020 OF THIS HON'BLE COURT DATED 20.2.2020 EXHIBIT P5 COPY OF NOTICE ISSUED BY THE RESPONDENT DATED 2.3.2020 EXHIBIT P6 COPY OF REPLY FILED BY THE PETITIONER DATED 16.3.2020 EXHIBIT P7 COPY OF ORDER ISSUED BY THE RESPONDENT DATED 18.3.2020 EXHIBIT P8 COPY OF JUDGMENT IN WPC NO 33157/20916 OF THIS HON'BLE COURT DATED 13.3.2020 WP(C).No.15402 OF 2020(A) and conctd. cases 12 APPENDIX OF WP(C) 15429/2020 PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ORDER ISSUED THE RESPONDENT DATED 26.6.2012 EXHIBIT P2 COPY OF ORDER ISSUED BY THE RESPONDENT FOR THE 2012-13 DATED 23.8.2017 EXHIBIT P3 COPY OF APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT DATED 6.11.2017 EXHIBIT P4 COPY OF JUDGMENT IN WPC NO 4033/2020 OF THIS HON'BLE COURT DATED 20.2.2020 EXHIBIT P5 COPY OF NOTICE ISSUED BY THE RESPONDENT DATED 2.3.2020 EXHIBIT P6 COPY OF REPLY FILED BY THE PETITIONER DATED 16.3.2020 EXHIBIT P7 COPY OF ORDER ISSUED BY THE RESPONDENT DATED 18.3.2020 EXHIBIT P8 COPY OF JUDGMENT IN WPC NO 33157/2016 OF THIS HON'BLE COURT DATED 13.3.2020