Cav Hardwares vs The Assistant Commissioner
2021 Latest Caselaw 5221 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

     FRIDAY, THE 12TH DAY OF FEBRUARY 2021 / 23RD MAGHA,1942

                       WP(C).No.1516 OF 2021(L)


PETITIONER:

               CAV HARDWARES
               CHAKKARAKULAM, THANNEERMUKKAM ROAD, CHERTHALA-688
               524, REPRESENTED BY ITS PROPRIETOR SRI. THOMAS C
               VARGHESE.

               BY ADVS.
               SRI.AJI V.DEV
               SRI.ALAN PRIYADARSHI DEV

RESPONDENTS:

      1        THE ASSISTANT COMMISSIONER
               STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL
               STATION, CHERTHALA-688 524.

      2        THE JOINT COMMISSIONER,
               STATE GOODS AND SERVICE TAX DEPARTMENT, RAMACHANDRA
               COMPLEX, NEAR VAZHICHERRY BRIDGE, ALAPPUZHA-688 001.

      3        THE COMMISSIONER OF STATE TAXES,
               TAX TOWER, KILLIPPALAM, KARAMANA PO,
               THIRUVANANTHAPURAM-695 002.




               GP-- THUSHARA JAMES .

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.1516 OF 2021(L)

                                    2

                               JUDGMENT

Dated this the 12th day of February 2021

Heard the learned counsel for the petitioner as well as the

learned Government Pleader appearing for the respondents.

2. On 31.03.2018, the petitioner has stopped business and

vide order at Ext.P4 dated 20.12.2018, his registration has been

cancelled. The petitioner has declared the closing stock which is

evident from the document at Ext.P5. Subsequently, the Assessing

Officer passed an Assessment order under Section 25(1) of the

KVAT Act, 2003, for the years 2017-2018 with a finding that the

assessee has not filed any documentary evidence to prove that the

goods under the closing stock were damaged. It is further observed

by the Assessing Officer that the entire goods were sold by the

assessee during the VAT period itself and that transaction is not

reflected in the return. That is how, the petitioner came to be

assessed by the Assessing Officer under the VAT Act.

3. The impugned assessment order at Ext.P7 is an

appealable order, and when this fact was pointed out, the learned

counsel for the petitioner sought permission to withdraw the instant

petition with the liberty to file the statutory appeal challenging the

order at Ext.P7.

WP(C).No.1516 OF 2021(L)

The petition is accordingly disposed of with the liberty to the

petitioner for approaching the Appellate Authority by filing the

statutory appeal under the KVAT Act.

Sd/-

A.M.BADAR Nsd //true copy// JUDGE PA to Judge WP(C).No.1516 OF 2021(L)

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 A TRUE COPY OF THE GST REGISTRATION CERTIFICATE HELD BY THE PETITIONER EFFECTIVE FROM 1.7.2017 TO 31.3.2018

EXHIBIT P2 A TRUE COPY OF THE GST RETURN FILED FOR SEPTEMBER, 2017

EXHIBIT P2 (A) EMBER, 2017A TRUE COPY OF THE GST RETURN FILED FOR QUARTER OF OCTOBER DECEMBER, 2017

EXHIBIT P2 (B) A TRUE COPY OF THE GST RETURN FILED FOR QUARTER OF JANUARY-MARCH,2018

EXHIBIT P3 A TRUE COPY OF THE TRADING, PROFIT & LOSS ACCOUNTS FILED FOR THE YEAR 2016-17 (AS ON 31.3.2017)

EXHIBIT P4 A TRUE COPY OF ORDER FOR CANCELLATION OF REGISTRATION UNDER THE GST ACTS DATED 20.12.2018

EXHIBIT P5 A TRUE COPY OF THE DETAILS OF STOCK INVENTORY AS ON 31.3.2018 9AT THE TIME OF STOPPAGE OF BUSINESS)

EXHIBIT P6 A TRUE COPY OF THE NOTICE ISSUED U/S 2591) OF THE KVAT ACT FOR 2017-18 DATED 25.11.2020

EXHIBIT P7 A TRUE COPY OF THE ASSESSMENT ORDER PASSED U/S 2591) OF THE KAVAT ACT FOR THE YEAR 2017-18 (UP TO 30.6.2017) DATED 28.12.2020

EXHIBIT P8 A TRUE COPY OF THE CIRCULAR NO 21/2018 DATED 17.9.2018)

EXHIBIT P9 A TRUE COPY OF THE CLOSING STOCK DETAILS FILED IN FORM NO 53 ON 30.6.2017