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Kerala High Court

M/S.Steel Exchange India Ltd vs The Asst.Commissioner on 24 July, 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 24TH DAY OF JULY 2020 / 2ND SRAVANA, 1942

                        WP(C).No.14031 OF 2020(D)


PETITIONER:

               M/S.STEEL EXCHANGE INDIA LTD
               CC 29/43F, VALLUVASSERY BUILDING, VYTTILA, ERNAKULAM,
               KOCHI 19, REPRESENTED BY ITS T SAIMOHAN REDDY, MANGER.

               BY ADVS.
               SRI.HARISANKAR V. MENON
               SMT.MEERA V.MENON
               SMT.K.KRISHNA

RESPONDENTS:

      1        THE ASST.COMMISSIONER
               SPECIAL CIRCLE 1, SGST DEPARTMENT, ERNAKULAM 682 013.

      2        STATE OF KERALA,
               REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
               GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001.


               BY GOVT. PLEADER DR.THUSHARA JAMES

      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C).No.14031 of 2020              2


                                JUDGMENT

The petitioner has approached this Court aggrieved by the refusal on the part of the respondents to adjust refund amounts due to him towards the amounts found payable under the Amnesty Scheme. It is the case of the petitioner that by Ext.P2 series of orders, he has been found entitled to various amounts by way of refund under the Kerala Value Added Tax Act. It is also the case of the petitioner that on account of him opting for the Amnesty Scheme 2020, he will be liable to pay certain amounts to the department for the purposes of getting the benefit of the scheme. The grievance of the petitioner is that the respondents have refused to adjust the refund amounts due to him, towards the amounts payable by him under the Amnesty Scheme.

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 submissions made across the Bar, I find that, although it is the specific case of the learned Government Pleader that, under the Amnesty Scheme, there is no provision for an adjustment of refund amounts towards amounts found payable by an applicant seeking the benefit of Amnesty Scheme, the adjustment in question does not in any manner W.P.(C).No.14031 of 2020 3 offend the Amnesty Scheme or do violence to its language. As already noted, it is not in dispute that the petitioner has been found entitled to various amounts by way of refund by Ext.P2 series of orders. The department has not preferred any appeal against the said order so as to cast any doubt on the entitlement of the petitioner for the refund amount. In that scenario, when amounts are liable to be paid by the petitioner to the department for the purposes of getting the benefit of the Amnesty Scheme, an adjustment of the refund amounts due to the petitioner towards whatever amount is found payable by the petitioner, would not in any manner offend the terms of the Scheme because it is simply an adjustment towards the payment to be made under the Scheme. I, therefore, allow the Writ Petition by directing the respondents to appropriate the amounts determined as payable by the petitioner under the Amnesty Scheme, from the amounts due to the petitioner by way of refund pursuant to Ext.P2 series of orders, and thereafter, release the balance amount of refund to the petitioner, expeditiously.

The Writ petition is allowed as above.

Sd/-

A.K.JAYASANKARAN NAMBIAR JUDGE mns/24.7.2020 W.P.(C).No.14031 of 2020 4 APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2005-06 DATED 20.09.2019.

EXHIBIT P1 (A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09 (MODIFIED) DATED 20.09.2019.

EXHIBIT P1 (B) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09 (PENALTY) DATED 20.09.2019.

EXHIBIT P1 (C) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11 (MODIFIED) DATED 20.09.2019.

EXHIBIT P1 (D) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 (MODIFIED) DATED 20.09.2019.

EXHIBIT P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 20.09.2019.

EXHIBIT P2 (A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 20.09.2019.

EXHIBIT P2 (B) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 20.09.2019.

EXHIBIT P2 (C) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 20.09.2019.

EXHIBIT P2 (D) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 20.09.2019.

EXHIBIT P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 30.09.2019.

EXHIBIT P4 COPY OF APPLICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 14.11.2019. EXHIBIT P5 COPY OF JUDGMENT IN WPC NO. 34655/2019 OF THIS HONBLE COURT.

EXHIBIT P6 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 16.02.2020. EXHIBIT P7 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 02.07.2020.

EXHIBIT P8 COPY OF APPLICATION WITH A COVERING LETTER SUBMITTED BY THE PETITIONER DATED 09.07.2020. RESPONDENTS EXHIBITS:NIL //TRUE COPY// P.A TO JUDGE