M/S.Malankara Plantations Ltd vs The Assistant Commissioner ...
2021 Latest Caselaw 2056 Ker

               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.1365 OF 2021(U)


PETITIONER:

               M/S.MALANKARA PLANTATIONS LTD
               MALANKARA BUILDINGS, KODIMATHA, KOTTAYAM - 686 039,
               REPRESENTED BY ITS MANAGING DIRECTOR, MR.J.K.THOMAS.

               BY ADVS.
               SRI.JOSEPH MARKOSE (SENIOR.)
               SRI.V.ABRAHAM MARKOS
               SRI.ABRAHAM JOSEPH MARKOS
               SRI.ISAAC THOMAS
               SRI.P.G.CHANDAPILLAI ABRAHAM
               SHRI.ALEXANDER JOSEPH MARKOS
               SHRI.SHARAD JOSEPH KODANTHARA

RESPONDENTS:

      1        THE ASSISTANT COMMISSIONER (KVAT)
               COMMERCIAL TAX SPECIAL CIRCLE, KOTTAYAM - 686 001.

      2        THE DEPUTY COMMISSIONER OF STATE TAX
               SPECIAL CIRCLE, STATE GST DEPARTMENT,
               KOTTAYAM - 686 001.


OTHER PRESENT:

               SMT.THUSHARA JAMES, GOVT. PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P(C) No.1365/2021                2


                             JUDGMENT

Dated this the 19th day of January 2021

Heard both sides.

2. The impugned orders are appealable and statutory

appeals have been provided in the Kerala Value Added Tax Act.

This writ petition is therefore disposed of with liberty to the

petitioner to avail the alternate statutory remedy, if he is so

advised.

Sd/-

A.M.BADAR

JUDGE

smp

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE PETITIONER'S RETURN IN FORM NO.10 DATED 29/07/2011 FOR KVAT AY 2010-11.

EXHIBIT P2 TRUE COPY OF THE ORDER DATED 23/08/2016 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P3 TRUE COPY OF THE ORDER DATED 01/02/2018 OF THE DY.COMMISSIONER (APPEALS).

EXHIBIT P4 TRUE COPY OF THE NOTICE U/S 25(1) DATED 08/02/2017 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P5 TRUE COPY OF THE PETITIONER'S DETAILED OBJECTIONS DATED 02/03/2017.

EXHIBIT P6 TRUE COPY OF THE ORDER DATED 27/03/2017 (RECEIVED ON 20/04/2017) OF THE 1ST RESPONDENT.

EXHIBIT P7 TRUE COPY OF THE RECTIFICATION PETITION DATED 25/04/2017 FILED BY THE PETITIONER.

EXHIBIT P8 TRUE COPY OF THE NOTICE UNDER SECTION 66(1) DATED 14/09/2017 ISSUED BY THE RESPONDENT.

EXHIBIT P9 TRUE COPY OF THE STATEMENT CONTAINING DETAILS REGARDING TEA SALES.

EXHIBIT P10 TRUE COPY OF THE PETITIONER'S OBJECTIONS DATED 22/09/2017.

EXHIBIT P11 TRUE COPY OF THE LETTER DATED 16/08/2017 FROM FORBES, EWART & FIGGIS PVT.LTD.

EXHIBIT P12 TRUE COPY OF THE LETTER DATED 23/08/2017 FROM FORBES,EWART & FIGGIS PVT.LTD.

EXHIBIT P13 TRUE COPY OF STATEMENT SHOWING RECONCILIATION OF TAX COLLECTED AND PAID BY FORBES, EWART & FIGGIS PVT.LTD.

EXHIBIT P14 TRUE COPY OF THE ORDER DATED 30/11/2018 OF THE ASST. COMMISSIONER (APPEALS).

EXHIBIT P15 TRUE COPY OF THE ORDER DATED 06/03/2019 OF THE ASST. COMMISSIONER (APPEALS).

EXHIBIT P16 TRUE COPY OF THE APPLICATION DATED 13/07/2020 SUBMITTED BY THE PETITIONER BEFORE THE JOINT COMMISSIONER, KOTTAYAM.

EXHIBIT P17 TRUE COPY OF THE ORDER DATED 16/12/2020 PASSED BY THE RESPONDENT.

RESPONDENT'S EXHIBITS: NIL.

True Copy

P.S to Judge

smp