Kerala High Court
M/S.Dtdc Express Ltd vs State Of Kerala on 10 October, 2019
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
THURSDAY, THE 10TH DAY OF OCTOBER 2019 / 18TH ASWINA, 1941
WP(C).No.24335 OF 2019(N)
PETITIONER:
M/s.DTDC EXPRESS LTD
KUMMENCHERY BUILDING, NEAR KIMS HOSPITAL,
PATHADIPPALAM, CHANGAMPUZHA NAGAR P.O.,
KOCHI-33.
BY ADVS.
SRI.SANDEEP GOPALAKRISHNAN
SMT.JINNU SARA GEORGE
SMT.MITHA SUDHINDRAN
SHRI. ZAFAR ANTONIO
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY THE SECRETARY,
DEPARTMENT OF FINANCE,
THIRUVANANTHAPURAM-695001.
2 THE DEPUTY COMMISSIONER (APPEALS),
COMMERCIAL TAXES OFFICE COMPLEX, THEVARA, ERNAKULAM-
682015.
3 INTELLIGENCE OFFICER,
SQUAD NO.VII, COMMERCIAL TAXES OFFICE COMPLEX,
THEVARA,
ERNAKULAM-682015.
4 STATE ASSISTANT COMMISSIONER,
STATE GOODS AND SERVICE TAX, CIVIL STATION, KAKKANAD,
ERNAKULAM-682030.
SRI.C.K.GOVINDAN, SPECIAL GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.24335 OF 2019(N)
2
W.P.(C) No.24335 of 2019
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JUDGMENT
The petitioner suffered a few penalty orders under the Kerala Value Added Tax Act, 2003 (the Act). Ext.P1 series are the penalty orders. Ext.P7 series are the appeals preferred by the petitioner challenging Ext.P1 series penalty orders. Earlier, before preferring Ext.P7 series appeals, the petitioner has remitted 20% of the penalty imposed in terms of Ext.P1 series orders. In terms of Section 55(4) of the Act, if orders in the nature of Ext.P1 series are challenged in appeal after remitting 20% of the disputed liability, there shall not be any proceedings for enforcement of the orders. It is alleged by the petitioner that though they have remitted 20% of the disputed liability, steps have been taken for realization of the amounts covered by the penalty orders. Hence this writ petition. WP(C).No.24335 OF 2019(N) 3
2. The learned Government Pleader, on instructions, submitted that the petitioner has remitted 20% of the amounts covered by Ext.P1 penalty orders and that the appeals are pending. It was pointed out that the petitioner has not produced the original chalans evidencing payment of 20% of the liability before the competent Authority and it is on account of the said reason that proceedings have been initiated for realization of the amounts covered by the penalty orders.
In so far as the petitioner has remitted 20% of the disputed liability and in so far as appeals against Ext.P1 series orders are pending, the writ petition is disposed of directing the respondents to withdraw the recovery proceedings initiated, and directing that further proceedings shall only be in accordance with the WP(C).No.24335 OF 2019(N) 4 decision of the appellate authority in the appeals preferred challenging Ext.P1 series penalty orders.
Sd/-
P.B.SURESH KUMAR, JUDGE.
PV WP(C).No.24335 OF 2019(N) 5 APPENDIX PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ORDER DATED 29.01.2019 ISSUED BY 3RD RESPONDENT U/S.67(1)(i) OF THE KVAT ACT 2003 IN OR/VII/287/2015-16.
EXHIBIT P1 (A) TRUE COPY OF THE ORDER DATED 29.01.2019 ISSUED BY 3RD RESPONDENT U/S.67(1)(i) OF THE KVAT ACT 2003 IN OR/VII/408/2015-16.
EXHIBIT P1 (B) TRUE COPY OF THE ORDER DATED 29.01.2019 ISSUED BY 3RD RESPONDENT U/S.67(1)(i) OF THE KVAT ACT 2003 IN OR/VII/454/2015-16.
EXHIBIT P1 (C) TRUE COPY OF THE ORDER DATED 29.01.2019 ISSUED BY 3RD RESPONDENT U/S.67(1)(i) OF THE KVAT ACT 2003 IN OR/VII/166/2016-17.
EXHIBIT P2 TRUE COPY OF CHALLAN DATED 02.04.2019 EVIDENCING REMITTANCE OF 20% PRE - DEPOSIT IN OR/VII/287/2015-16. EXHIBIT P2 (A) TRUE COPY OF CHALLAN DATED 02.04.2019 EVIDENCING REMITTANCE OF 20% PRE - DEPOSIT IN OR/VII/408/2015-16. EXHIBIT P2 (B) TRUE COPY OF CHALLAN DATED 02.04.2019 EVIDENCING REMITTANCE OF 20% PRE - DEPOSIT IN OR/VII/454/2015-16. EXHIBIT P2 (C) TRUE COPY OF CHALLAN DATED 02.04.2019 EVIDENCING REMITTANCE OF 20% PRE - DEPOSIT IN OR/VII/166/2016-17. EXHIBIT P3 TRUE COPY OF THE ACKNOWLEDGMENT DATED 05.04.2019 BY 2ND RESPONDENT ON FILING OF APPEAL IN OR/VII/287/2015-16. WP(C).No.24335 OF 2019(N) 6 EXHIBIT P3 (A) TRUE COPY OF THE ACKNOWLEDGMENT DATED 05.04.2019 BY 2ND RESPONDENT ON FILING OF APPEAL IN OR/VII/408/2015-16. EXHIBIT P3 (B) TRUE COPY OF THE ACKNOWLEDGMENT DATED 05.04.2019 BY 2ND RESPONDENT ON FILING OF APPEAL IN OR/VII/454/2015-16. EXHIBIT P3 (C) TRUE COPY OF THE ACKNOWLEDGMENT DATED 05.04.2019 BY 2ND RESPONDENT ON FILING OF APPEAL IN OR/VII/166/2016-17. EXHIBIT P4 TRUE COPY OF THE ACKNOWLEDGMENT DATED 05.04.2019 BY 3RD RESPONDENT ON FILING OF APPEALS BY THE PETITIONER.
EXHIBIT P5 TRUE COPY OF DEMAND NOTICE RRC NO.10/VII/2019 DATED 26.06.2019 U/S.7 OF THE REVENUE RECOVERY ACT 1968 ISSUED BY THE 4TH RESPONDENT.
EXHIBIT P5 (A) TRUE COPY OF DEMAND NOTICE RRC NO.8/VII/2019 DATED 26.06.2019 U/S.7 OF THE REVENUE RECOVERY ACT 1968 ISSUED BY THE 4TH RESPONDENT.
EXHIBIT P5 (B) TRUE COPY OF DEMAND NOTICE RRC NO.11/VII/2019 DATED 26.06.2019 U/S.7 OF THE REVENUE RECOVERY ACT 1968 ISSUED BY THE 4TH RESPONDENT.
EXHIBIT P5 (C) TRUE COPY OF DEMAND NOTICE RRC NO.9/VII/2019 DATED 26.06.2019 U/S.7 OF THE REVENUE RECOVERY ACT 1968 ISSUED BY THE 4TH RESPONDENT.
EXHIBIT P6 TRUE COPY OF THE REQUEST LETTER BY THE PETITIONER DATED 31.08.2019 TO THE 3RD RESPONDENT.
EXHIBIT P7 TRUE COPY OF THE APPEAL DATED 05/04/2019 U/S.55, KVAT ACT IN OR/VII/287/2015-16 FILED BEFORE 2ND RESPONDENT.
WP(C).No.24335 OF 2019(N) 7 EXHIBIT P7(a): TRUE COPY OF THE APPEAL DATED 05/04/2019 U/S.55, KVAT ACT IN OR/VII/408/2015-16 FILED BEFORE 2ND RESPONDENT.
EXHIBIT P7(b): TRUE COPY OF THE APPEAL DATED 05/04/2019 U/S.55, KVAT ACT IN OR/VII/454/2015-16 FILED BEFORE 2ND RESPONDENT.
EXHIBIT P7(c): TRUE COPY OF THE APPEAL DATED 05/04/2019 U/S.55, KVAT ACT IN OR/VII/166/2016-17 FILED BEFORE 2ND RESPONDENT.
RESPONDENTS' EXHIBITS: NIL \\TRUE COPY// PA TO JUDGE PV