Fathima Moideen vs Stat Tax Officer
2021 Latest Caselaw 1642 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

     FRIDAY, THE 15TH DAY OF JANUARY 2021 / 25TH POUSHA, 1942

                      WP(C).No.23692 OF 2020(J)


PETITIONER:

               FATHIMA MOIDEEN
               PROPRITRIX, M/S ASHIQUE AGENCIES,
               K. CHAPPATHU P.O., IDUKKI-685 505.

               BY ADVS.
               SRI.P.S.SOMAN PULLADAN
               SMT.T.RADHAMONY

RESPONDENTS:

      1        STAT TAX OFFICER
               STATE GOODS & SERVICE TAX DEPARTMENT,
               KATTAPPANA P.O., IDUKKI-685 508.

      2        THE ASSISTANT COMMISSIONER (APPEALS),
               STATE GOODS & SERVICE TAX DEPARTMENT, IDUKKI AT
               KATTAPPANA-685 508.

      3        THE JOINT COMMISSIONER,
               STATE GOODS & SERVICE TAX DEPARTMENT, IDUKKI AT
               KATTAPPANA-685 508.

      4        THE COMMISSIONER OF STATE TAX,
               STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER,
               KARAMANA P.O.THIRUVANANTHAPURAM-695 002.

      5        THE STATE OF KERALA,
               REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT ,
               GOVT.SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001.


OTHER PRESENT:

               SMT. THUSHARA JAMES, GOVT. PLEADER

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
15.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.23692/2020               2


                              JUDGMENT

Dated this the 15th day of January 2021

By this writ petition, the petitioner is virtually challenging the

modified assessment order at Ext.P3 passed by the State Tax

Officer.

2. Heard the learned counsel for the petitioner. He submitted

that inadvertent mistake crept in the return for assessment year

2014-15 during audit of accounts of the petitioner. The petitioner

made an application for revision of return by virtue of enabling

provision under Section 42 of the Kerala Value Added Tax Act,

2003. However, the 1st respondent proceeded with the assessment

under Section 25(1) of the said Act and passed an assessment

order. The petitioner therefore challenged that assessment by filing

an appeal before the Assistant Commissioner (Appeals) of the State

Goods and Services Tax Department which directed the original

authority to verify the contention of the petitioner for revision and

to allow the benefit under Section 42 of the KVAT Act if he found

that the petitioner is entitled for the same. Learned counsel for the

petitioner drew my attention to the order at Ext.P3 passed by the

State Tax Officer and pointed out that the appellate order is not

complied by the State Tax Officer.

3. A perusal of the order at Ext.P3 passed by the State Tax

Officer shows that the modified order came to be disposed under a

condition that the revision option for 2014-15 is closed in the KVAT

site and there is no other chance to proceed in the matter. In this

situation, the petitioner preferred an application at Ext.P4 before

the State Tax Officer which is still pending consideration of the said

authority.

4. The petitioner has now made a limited prayer that the

State Tax Authority be directed to decide the application at Ext.P4

in the light of the judgment of the Appellate Authority which is at

Ext.P2. Learned Government Pleader submits that the petitioner

has right even to challenge the modified assessment order as per

provisions of Section 55 of the KVAT Act.

Be that as it may. As the application at Ext.P4 moved by the

petitioner for rectification in the light of the judgment of the

Appellate Authority at Ext.P2 is still pending before the State Tax

Officer, this writ petition can be disposed of with a direction to the

State Tax Officer to decide the application at Ext.P4 in accordance

with law and also after hearing the petitioner within a period of one

month from the date of communication of this judgment. Learned

Government Pleader to communicate this judgment to the

1st respondent.

This writ petition is accordingly disposed of.

Sd/-

A.M.BADAR

JUDGE

smp

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO 32060689299/2014-15 DATED 7.12.2016 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15

EXHIBIT P2 TRUE COPY OF THE APPELLATE ORDER NO.KVATA 44/2018 DATED 27.2.2018 ISSUED BY THE 2ND RESPONDENT

EXHIBIT P3 TRUE COPY OF THE REVISED ORDER NO 3215060689299/2014-15 DATED 25.5.2020 PASSED BY THE 1ST RESPONDENT

EXHIBIT P4 TRUE COPY OF THE RECTIFICATION PETITION DATED 6.10.2020 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT RESPONDENT'S EXHIBITS: NIL.

True Copy

P.S to Judge

smp