Kerala High Court
M/S. George Michael ... vs The State Tax Officer (Works ... on 1 February, 2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE T.R.RAVI
WEDNESDAY, THE 1ST DAY OF FEBRUARY 2023 / 12TH MAGHA, 1944
WP(C) NO. 28075 OF 2021
PETITIONER:
M/S. GEORGE MICHAEL ASSOCIATES
T.C.13/109(2), NALUMUKKU,
PETTAH P.O., THIRUVANANTHAPURAM-695 024,
REPRESENTED BY ITS MANAGING PARTNER,
RAVINDRA GEORGE PEREIRA.
BY ADVS.
G.HARIKUMAR (GOPINATHAN NAIR)
AKHIL SURESH
RESPONDENTS:
1 THE STATE TAX OFFICER (WORKS CONTRACT)
KSGST DEPARTMENT, 2ND FLOOR,
TAX TOWERS, KARAMANA P.O.,
THIRUVANANTHAPURAM-695 002.
2 THE ASSISTANT COMMISSIONER (INTELLIGENCE),
KSGST DEPARTMENT, SPECIAL SQUAD-IV,
PUBLIC OFFICE BUILDINGS, VIKAS BHAVAN P.O.,
THIRUVANANTHAPURAM-695 033.
3 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT, MAIN BLOCK,
THIRUVANANTHAPURAM-695 001.
DR. THUSHARA JAMES, SR.GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.02.2023, ALONG WITH WP(C).228/2023, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WP(C) NOS. 28075 OF 2021 & 228 OF 2023
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE T.R.RAVI
WEDNESDAY, THE 1ST DAY OF FEBRUARY 2023 / 12TH MAGHA, 1944
WP(C) NO. 228 OF 2023
PETITIONER:
M/S. GEORGE MICHAEL ASSOCIATES(P) LTD
AGED 67 YEARS
CIN :U45200KL2011PTC.28627
T.C. 13/109 (2), NALUMUKKU
PETTAH P.O., THIRUVANTHAPRAM 625 024,
REPRESENTED BY ITS DIRECTOR,
RAVINDRA GEORGE PEREIRA
BY ADVS.
G.HARIKUMAR (GOPINATHAN NAIR)
AKHIL SURESH
ANU BALAKRISHNAN NAMBIAR
ATHUL M.V.
RESPONDENTS:
1 THE STATE TAX OFFICER (WORKS CONTRACT),
KSGST DEPARTMENT,
2ND FLOOR, TAX TOWER, KARAMANA PO
THIRUVANANTHAPURAM, PIN - 695 002
2 ASSISTANT COMMISSIONER (INT)
OFFICE OF ASSISTANT COMMISSIONER OF STATE TAX
(INTELLIGENCE),
MOBILE SQUAD NO. IV, STATE GST DEPARTMENT,
NEW PUBLIC OFFICE BUILDINGS,
'C' BLOCK, OPPOSITE MUSEUM
THIRUVANANTHAPURAM, PIN - 695 033
3 THE STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT,MAIN BLOCK,
THIRUVANANTHAPURAM, PIN - 695 001
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.02.2023, ALONG WITH WP(C).28075/2021, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WP(C) NOS. 28075 OF 2021 & 228 OF 2023
3
T.R.RAVI, J.
----------------------------------------
WP (C) Nos. 28075 of 2021 & 228 of 2023
-------------------------------------------
Dated this the 01st day of February, 2023
JUDGMENT
The above two writ petitions have been filed challenging the
assessment order and the order imposing penalty on the
petitioners for the assessment year 2011 -2012. The orders are
challenged on the ground that they are issued beyond the period
prescribed under Section 25(1) of the Kerala Value Added Tax.
When the case is taken up today, it is submitted by the counsel
on either side that the issue is covered by the judgment of a
Division Bench of this Court in Baiju A.A and others v. State
Tax officer and others [Manu/KE/2522/2022]. The counsel for
the petitioners also submitted that the question whether the
penalty can be imposed was also a subject matter in the
judgment of this Court in MCP Enterprises and others v.
State of Kerala and others [2020 (2) KLT 295]
2. The Senior Government Pleader submits that the fact
whether the orders have been issued beyond the time prescribed
under Section 25(1) of the the Kerala Value Added Tax has to be
determined at the first instance by the concerned officer.
WP(C) NOS. 28075 OF 2021 & 228 OF 2023
3. In the above circumstances, the impugned order of
assessment and penalty are set aside and the matters are
remanded for consideration by the 1st respondent. The 1st
respondent shall consider the fact whether the orders have been
issued beyond the time specified in Section 25(1) of the Kerala
Value Added Tax, in terms of the law laid down by this Court in
Baiju A.A (supra) and MCP Enterprises (supra). Fresh
orders shall be issued within two months from the date of receipt
of a certified copy of this judgment. The counsel for the petitioner
submits that the petitioners have been directed to appear on
10.02.2023 with respect to the assessment years 2012-2013. In
such circumstances, the authority may take up the issue
regarding the assessment year 2011-2012 also alongwith. The
petitioners need not await any fresh notice for such appearance,
from the 1st respondent.
T.R.RAVI
JUDGE
sn
WP(C) NOS. 28075 OF 2021 & 228 OF 2023
APPENDIX OF WP(C) 28075/2021
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED
15.3.2021 ISSUED U/S 25(1) OF THE KVAT ACT
FOR THE YEAR 2011-12 BY 1ST RESPONDENT TO THE
PETITIONER.
Exhibit P2 TRUE COPY OF THE DETAIL REPLY DATED 13.4.21
AGAINST EXHIBIT P1 NOTICE FOR 2011-12 FILED
BY THE PETITIONER BEFORE 1ST RESPONDENT.
Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER DATED
15.4.21 FOR THE YEAR 2011-12 PASSED U/S 25(1)
OF THE KVAT ACT, BEYOND THE PERIOD OF
LIMITATION, BY 1ST RESPONDENT ON THE
PETITIONER.
RESPONDENT'S EXHIBITS : NIL
WP(C) NOS. 28075 OF 2021 & 228 OF 2023
APPENDIX OF WP(C) 228/2023
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF NOTICE U/S 67 (1) DATED
04.12.2020
Exhibit P2 TRUE COPY OF REPLY DATED 11.01.2021 SUBMITTED
BY THE PETITIONER
Exhibit P3 TRUE COPY OF ORDER NO.-CR-VAT/SQ.IV/01/20-21
(2011-12) DATED 17.02.2021.
Exhibit P4 TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED
15.03.2021 UNDER SEC. 25(1) OF THE KVAT ACT
FOR THE YEAR 2011-12
Exhibit P5 TRUE COPY OF THE DETAILED REPLY DATED
13.04.2021 AGAINST EXT P1 NOTICE FOR 2011-12
FILED BY THE PETITIONER BEFORE 1ST RESPONDENT
Exhibit P6 TRUE COPY OF THE ORDER NO. 32011303994/2011-
12 DATED 15.04.2021
Exhibit P7 TRUE COPY OF THE ORDER IN WP(C) 28075/2021
DATED 08.12.2021 OF THIS HON'BLE COURT
RESPONDENT'S EXHIBITS : NIL
//TRUE COPY// PA TO JUDGE
