Reckitt Benckiser (India) ... vs The Commissioner
2021 Latest Caselaw 5238 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.656 OF 2021(F)


PETITIONER:

               RECKITT BENCKISER (INDIA) PRIVATE LTD.
               (FORMERLY KNOWN AS RECKITT BENCKISER (INDIA) LTD.),
               HAVING ITS REGISTERED OFFICE AT PLOT NO.48, SECTOR 32
               INDUSTRIAL AREA, GURGAON-122 001, THROUGH ITS
               DIRECTOR LEGAL AND AUTHORIZED SIGNATORY
               MR.RAJESH KUMAR JHA.

               BY ADVS.
               SRI.MADHU RADHAKRISHNAN
               SRI.NELSON JOSEPH
               SRI.M.D.JOSEPH
               SRI.DEEPAK ASHOK KUMAR
               SRI.R.JAWAHARLAL

RESPONDENTS:

      1        THE COMMISSIONER,
               STATE GOODS AND SERVICE TAX DEPARTMENT,
               GOVERNMENT OF KERALA, THIRUVANANTHAPURAM, KERALA.

      2        DEPUTY COMMISSIONER (ASSESSMENT),
               SPECIAL CIRCLE-II, STATE GOODS AND SERVICE TAX
               DEPARTMENT, ERNAKULAM, KERALA.

               SMT.THUSHARA JAMES, GOVT. PLEADER

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.656/2021                2


                             JUDGMENT

Dated this the 12th day of February 2021

Heard learned counsel for the petitioner and perused the

Interlocutory Application No.1 for withdrawal of the writ petition.

With passage of time, rectified assessment order has been passed

and the petitioner wants to challenge the same by filing statutory

appeal before the Deputy Commissioner (Appeals) under

Section 55 of the Kerala Value Added Tax Act.

In this view of the matter, this writ petition is allowed to be

withdrawn with liberty to file statutory appeal. Pendency of the

writ petition shall be kept in mind while considering the question of

delay, if any, in the said appeal. The question of law sought to be

raised in this writ petition is let open. With this, this writ petition

is permitted to be withdrawn with liberty as prayed.

Sd/-

A.M.BADAR

JUDGE

smp

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE IMPUGNED ORDER DATED 12.10.2020 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.

EXHIBIT P2 TRUE COPY OF THE IMPUGNED NOTICE DATED 12.10.2020 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.

EXHIBIT P3 TRUE COPY OF THE LETTER DATED 02.05.2017 ALONG WITH THE ENCLOSURE SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT.

EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 15.01.2020 UNDER THE CST ACT FOR THE YEAR 2014-15.

EXHIBIT P5 TRUE COPY OF THE ANNUAL RETURN DATED 09.01.2017 FILED BY THE PETITIONER UNDER KERALA VAT ACT FOR THE ASSESSMENT YEAR 2014-15.

EXHIBIT P6 TRUE COPY OF THE LETTER DATED 20.12.2016 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT DEPARTMENT.

EXHIBIT P7 TRUE COPY OF THE NOTICE DATED 13.02.2015 ISSUED BY THE INSPECTING OFFICER.

EXHIBIT P8 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE ASST.COMMISSIONER (APPEALS) ON 27.06.2016.

EXHIBIT P9 TRUE COPY OF THE RELEVANT DOCUMENTS VIZ, STOCK TRANSFER INVOICE F FORM FORM JJ AND FORM 8F.

EXHIBIT P10 TRUE COPY OF THE ORDER DATED 26.03.2019 PASSED BY THE INTELLIGENCE OFFICER ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.

EXHIBIT P11 TRUE COPY OF THE PRE- ASSESSMENT NOTICE DATED 27.12.2016 ISSUED BY THE RESPONDENT NO.2.

EXHIBIT P12 TRUE COPY OF LETTER DATED 17.04.2017 SUBMITTED BY THE PETITIONER BEFORE THE

RESPONDENT NO.2.

EXHIBIT P13 TRUE COPY OF THE NOTICE DATED 06.06.2020 RECEIVED BY THE PETITIONER FROM THE 2ND RESPONDENT.

EXHIBIT P14 TRUE COPY OF THE E MAILS DATED 27.06.2020 SENT BY THE PETITIONER TO THE 2ND RESPONDENT.

EXHIBIT P15 TRUE COPY OF THE RESPONSE DATED 15.09.2020 SENT BY THE PETITIONER TO THE 2ND RESPONDENT.

EXHIBIT P16 TRUE COPY OF THE NOTICE DATED 17.09.2020 ISSUED BY THE 2NBD RESPONDENT TO THE PETITIONER.

EXHIBIT P17 TRUE COPY OF THE RESPONSE DATED 24.09.2020 SENT BY THE PETITIONER TO THE 2ND RESPONDENT.

EXHIBIT P18 TRUE COPY OF THE ORDER DATED 11.01.2021 PASSED BY THIS HON'BLE COURT IN WPC 656/2021.

EXHIBIT P19 TRUE COPY OF THE RECTIFIED ASSESSMENT ORDER DATED 28.12.2020.

RESPONDENTS' EXHIBITS: NIL.

True Copy

P.S to Judge

smp