Kerala High Court
M/S Bma Associates vs State Tax Officer on 19 January, 2021
Author: A.M.Badar
Bench: A.M.Badar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.M.BADAR
TUESDAY, THE 19TH DAY OF JANUARY 2021 / 29TH POUSHA, 1942
WP(C).No.667 OF 2021(G)
PETITIONER/S:
M/S BMA ASSOCIATES, 17/2A, GULF BAZAR, BANK ROAD,
KOZHIKODE, PIN 673 001,
REP.BY ITS PARTNER SADIKALI A.A.
BY ADV. SMT.M.K.HAJARA
RESPONDENT/S:
1 STATE TAX OFFICER, CIRCLE III,
STATE GOODS AND SERVICE TAXES, KOZHIKODE 673 020
2 STATE TAX OFFICER (IB)
STATE GOODS AND SERVICE TAXES DEPARTMENT,
KOZHIKODE 673 020
3 DEPUTY COMMISSIONER
STATE GOODS AND SERVICE TAXES DEPARTMENT,
KOZHIKODE 673 020
SMT. THUSHARA JAMES, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.667 OF 2021 2
JUDGMENT
Dated this the 19th day of January 2021 Heard both sides.
2. Learned counsel appearing for the petitioner submits that Ext.P5 revised assessment order is based on the order at Ext.P3 imposing penalty. The penalty order was issued by the 2 nd respondent only on the basis of allegations that the petitioner had effected local purchase of mobile and mobile accessories from Snas Traders. Learned counsel appearing for the petitioner submits that the said trader have given Ext.P7 declaration which was incorporated in the reply to the revision of assessment by the petitioner. However, assessment was effected without considering Ext.P7 declaration and the contentions raised in the reply of the petitioner dated 10.12.2020.
3. Learned Government Pleader opposed the petition by contending that as the statutory remedy of appeal is prescribed, the matter touching merits of the assessment order cannot be examined in writ jurisdiction by this Court.
4. As the statutory remedy of filing an appeal challenging the revised assessment is available to the petitioner, the petition is rejected with liberty to the petitioner to avail the alternative WP(C).No.667 OF 2021 3 remedy of filing statutory appeal, if so advised. If the petitioner files appeal as prescribed, the appellate authority shall keep in mind the period of pendency of this writ petition before this Court.
The writ petition is accordingly dismissed.
Sd/-
A.M.BADAR
ajt JUDGE
WP(C).No.667 OF 2021 4
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE REGISTRATION CERTIFICATE
UNDER KVAT RULES 2005 DATED 4.5.2010
EXHIBIT P2 A TRUE COPY OF THE ORIGINAL ASSESSMENT
ORDER NO.32110834487/15-16 DATED 26.3.19 EXHIBIT P3 A TRUE COPY OF THE PENALTY ORDER ISSUED BY THE STATE TAX OFFICER (IB) KOZHIKODE DATED 29.1.2020 EXHIBIT P4 A TRUE COPY OF THE LEGAL NOTICE ISSUED TO SNAS TRADERS DATED 23.3.2020 EXHIBIT P5 A TRUE COPY OF THE PROCEEDINGS U/S 25(1) OF KVAT ACT FOR 2015-16 DATED 21.12.2020 EXHIBIT P6 A TRUE COPY OF THE WRITTEN OBJECTION FILED BY THE PETITIONER DATED 3.12.20202 EXHIBIT P7 A TRUE COPY OF THE DECLARATION GIVEN BY SNAS TRADERS DATED 10.12.2020 EXHIBIT P8 A TRUE COPY OF THE RETURN FILED BY SNAS TRADERS ALONG WITH LETTER DATED 11.6.2020 EXHIBIT P9 TRUE COPY OF THE MODIFIED PENALTY ORDER NO.IB.1/93/16-17/A DATED 12/11/2020