Kerala High Court
M/S. Kog-Ktv Food Products (India) Pvt. ... vs The State Of Kerala on 5 March, 2016
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 8TH DAY OF APRIL 2016/19TH CHAITHRA, 1938
WP(C).No. 14347 of 2016 (P)
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PETITIONER :
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M/S. KOG-KTV FOOD PRODUCTS (INDIA) PVT. LTD.,
MARKET ROAD NORTH END, 68/1721A, AI,
KESIYA TOWERS, ERNAKULAM, KOCHI-682 018,
REPRESENTED BY ITS DIVISIONAL MANAGER,
P.B.SAJEEV.
BY SRI.R.L.REMANI,SENIOR ADVOCATE
ADVS. SRI.V.K.SHAMUSUDHEEN
SRI.N.MURALEEDHARAN NAIR
RESPONDENT(S):
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1. THE STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO TAXES DEPARTMENT,
GOVERNMENT, SECRETARIAT,THIRUVANANTHAPURAM.
2. THE ASSISTANT COMMISSIONER,
SPECIAL CIRCLE II, COMMERCIAL TAXES,
ERNAKULAM, KOCHI-682 015.
BY GOVERNMENT PLEADER SRI.R.RANJITH
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 08-04-2016, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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WP(C).No. 14347 of 2016 (P)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXT.P1 COPY OF THE NOTICE UNDER SECTION 25(1) OF THE KVAT ACT ISSUED
BY 2ND RESPONDENT FOR THE YEAR 2009-10 DATED 05/03/2016
EXT.P2 COPY OF THE NOTICE UNDER SECTION 25(1) OF THE KVAT ACT ISSUED
BY 2ND RESPONDENT FOR THE YEAR 2010-11 DATED 05/03/2016
EXT.P3 COPY OF THE NOTICE UNDER SECTION 25(1) OF THE KVAT ACT ISSUED
BY 2ND RESPONDENT FOR THE YEAR 2011-12 DATED 05/03/2016
EXT.P4 COPY OF THE NOTICE UNDER SECTION 25(1) OF THE KVAT ACT ISSUED
BY 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 05/03/2016
EXT.P5 COPY OF THE NOTICE UNDER SECTION 25(1) OF THE KVAT ACT ISSUED
BY 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 05/03/2016
RESPONDENT(S)' EXHIBITS: NIL
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/TRUE COPY/
P.A.TO JUDGE
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A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C) No.14347 of 2016
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Dated this the 8th day of April 2016
JUDGMENT
The challenge in the writ petition is against Ext.P1 to P5 notices that have been issued under Section 25(1) r/w Section 25(A) of the Kerala Value Added Tax (KVAT) Act. The apprehension of the petitioner in the writ petition is essentially that in an adjudication proceedings pursuant to the aforesaid notices, he may not get a fair hearing since the notices have been issued pursuant to the powers exercised under Section 25A of the KVAT Act. It is the submission of the learned counsel for the petitioner that there is a possibility that the adjudicating authority may feel himself bound by the audit objection that has been raised, and which formed the basis for the issuance of Exts.P1 to P5 notices.
2. I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondents.
3. On a consideration of the facts and circumstances of the case and the submission made across the bar, I am of the view that inasmuch as Exts.P1 to P5 are only notices that are issued under W.P.(c).No.14347 of 2016 : 2 : Section 25(1) r/w Section 25(A) of the KVAT Act, and they only call upon the petitioner to file his objections together with supporting evidence against the proposals, initiated in the notice, the writ petition invoking the jurisdiction of this Court under Article 226 of the Constitution of India is premature. Resultantly, I am of the view that the writ petition in its challenge against Exts.P1 to P5 notices must fail. I, therefore, dismiss the writ petition in its challenge against the said notices.
Taking note of the apprehension raised by the learned counsel for the petitioner that, he may not get a fair hearing before the 2nd respondent assessing authority, I make it clear that the assessing authority shall consider the objections filed by the petitioner, untrammeled by the audit objections, that formed the basis for issuance of the said notices. The adjudicating authority shall also refer to the various decisions relied upon by the petitioner to substantiate his contentions on merits, including the decisions of the Supreme Court in Ponds India Ltd.(Merged with H.L. Ltd) v. Commissioner of Trade Tax, Lucknow [2008 15 VST 256(SC)]. To enable the 2nd respondent to do so, I direct that, the petitioner shall file his objections against Exts.P1 to P5 notices within a period of four weeks from today and appear before the assessing authority at his W.P.(c).No.14347 of 2016 : 3 : office at 11 a.m. on 12.05.2016. The 2nd respondent shall pass orders in the matter, within a period of one month, thereafter.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE sm/