Kerala High Court
P.V.Rajan vs Fast Track Team No.Iv on 19 March, 2009
Author: K.M.Joseph
Bench: K.M.Joseph
IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 7997 of 2009(T)
1. P.V.RAJAN, M/S.SAIMA KIDS JEWELLERY,
... Petitioner
Vs
1. FAST TRACK TEAM NO.IV,
... Respondent
2. STATE OF KERALA, REPRESENTED BY
For Petitioner :SMT.T.RADHAMANY
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :19/03/2009
O R D E R
K. M. JOSEPH, J.
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W.P.C. NO. 7997 OF 2009 T
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Dated this the 19th March, 2009
JUDGMENT
Petitioner calls in question Ext.P3. It is an assessment purported to be completed under Section 17D of the KGST Act. Heard the learned counsel for the petitioner and learned Government Pleader.
2. In Ext.P3, it is stated that the assessee has reported a total turnover of Rs.7,59,540/=. The taxable turnover is also fixed at the same figure. Petitioner is called upon to pay tax in a sum of Rs.29,652/= which includes additional sales tax also. I find in Ext.P3, at the top of the page, the amount is shown as Rs.1,59,819/= and thereafter, the taxable turnover was fixed as Rs.7,59,549/=. According to petitioner, petitioner has filed Ext.P2 return as per which the total turnover for the year is Rs.1,59,819/= which is below the assessable limit. Admittedly, there is no pre-assessment notice. It is contended that there is no scope for deviating from the returned figures and estimation of WPC.7997/09 T 2 turnover. It is contrary to the Circular No.17/07 as also the decision of this court in Viani Papers v. Fast Track Team (2008 (2) KLT 511). In such circumstances, I am constrained to quash Ext.P3. The assessment will be completed after issuing a proper pre-assessment notice to the petitioner in accordance with law within a period of two months from the date of production of a copy of this Judgment.
The Writ Petition is allowed as above.
Sd/= K. M. JOSEPH, JUDGE kbk.
// True Copy // PS to Judge