Kerala High Court
T. Abdu vs The Commissioner Of Commercial Taxes on 4 June, 2012
Author: A.M. Shaffique
Bench: A.M.Shaffique
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
THURSDAY, THE 19TH DAY OF MAY 2016/29TH VAISAKHA, 1938
WP(C).No. 16506 of 2013 (K)
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PETITIONER:
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T. ABDU,
SON OF T.KOYAKKUTTY HAJI,
(TIN-32100214252), PROPRIETOR
DHARVESH INTERNATIONAL,P.O,
THACHINGANADAM,
MALAPPURAM DISTRICT-679 325.
BY ADV. SRI.K.RAVI (PARIYARATH)
RESPONDENTS:
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1. THE COMMISSIONER OF COMMERCIAL TAXES,
(P.O).KARAMANA,THIRUVANANTHAPURAM, PIN-695 002.
2. THE COMMERCIAL TAX OFFICER,
PERINTHALMANNA, MALAPPURAM DISTRICT-679 322.
BY GOVERNMENT PLEADER SMT. LILLY.K.T
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 19-05-2016, THE COURT ON THE SAME DAY DELIVERED
THE FOLLOWING:
sts
WP(C).No. 16506 of 2013 (K)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT-P1 TRUE COPY OF THE CIRCULAR NO.15/2012 SUBMITTED BY THE IST
RESPONDENT DATED 4.6.2012.
EXHIBIT-P2 TRUE COPY OF THE COMMUNICATION RECEIVED FROM THE 2ND
RESPONDENT BY THE PETITIONER DATED 17.9.2012.
EXHIBIT-P3 TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT DATED 4.10.2012
EXHIBIT-P4 TRUE COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER DATED 11.2.2013.
EXHIBIT-P5 TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT DATED 02.03.2013.
EXHIBIT-P6 TRUE COPY OF THE ORDER PASSED BY THE 2ND RESPONDENT DATED
07.03.2013.
EXHIBIT-P7 TRUE COPY OF THE OBJECTION SUBMITTED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT DATED 30.04.2013.
EXHIBIT-P8 TRUE COPY OF THE LETTER ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER DATED 08.05.2013.
EXHIBIT-P9 TRUE COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER DATED 18.01.2013.
RESPONDENT(S)' EXHIBITS: NIL
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/TRUE COPY/
P.S.TO JUDGE
sts
A.M. SHAFFIQUE, J.
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W.P. (C) No.16506 of 2013
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Dated this, the 19th day of May, 2016
J U D G M E N T
Petitioner challenges Ext.P6 in so far as the claim for input tax credit on sales return was not allowed. The authority after considering the application for refund submitted by the petitioner under Section 21cc of the KVAT Act, 2003 observed that the vital documents namely, credit note and corresponding debit note were not produced by the petitioner though notice was issued in his favour.
2. Learned counsel for the petitioner submits that in so far as the petitioner had filed the return and assessment proceedings had been completed, there was no reason why the authorities should call upon the petitioner to produce further documents in an application for refund.
3. Statement has been filed by the 2nd respondent inter alia stating that the petitioner was given sufficient opportunity to produce necessary documents and since the petitioner could not substantiate the claim, the input tax credit on sales returns was W.P(C) No.16506/13 -:2:- not granted.
4. Having heard the learned counsel for the petitioner, the learned Government Pleader and having perused the records, I do not find any infirmity in Ext.P6 order. Learned counsel sought for a further opportunity to produce the necessary records.
5. A perusal of the counter affidavit indicates that sufficient opportunity had already been granted to the petitioner to produce records and it was only in the absence of such documents not being available that the claim had been rejected.
6. In the light of the fact that the authority had specifically considered the matter on merits, I do not find any infirmity in the said order warranting interference by this Court under Article 226 of the Constitution of India.
Writ petition is dismissed.
Sd/-
A.M. SHAFFIQUE, JUDGE Rp19/05/2016 //True Copy// P.S to Judge