Kerala High Court
M/S.Chirakekkaran Glass House( P )Ltd vs The Intelligence Officer on 4 April, 2024
Author: P Gopinath
Bench: P Gopinath
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 4TH DAY OF APRIL 2024 / 15TH CHAITHRA, 1946
WP(C) NO. 8803 OF 2016
PETITIONER:
M/S.CHIRAKEKKARAN GLASS HOUSE(P)LTD.,
AGED 60 YEARS,
DOOR NO.13/555,SAWMILL ROAD, KOORKENCHERY,
THRISSUR - 680 007, REPRESENTED BY ITS MANAGING
DIRECTOR, SUNNY ANTO C.
BY ADVS.
SRI.K.J.ABRAHAM
SRI.NIKHIL JOHN
RESPONDENTS:
1 THE INTELLIGENCE OFFICER,
SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, WEST FORT,
THRISSUR - 680 004.
2 THE ASSISTANT COMMISSIONER (ASSMT.),
OFFICE OF THE ASSISTANT COMMISSIONER, DEPARTMENT OF
COMMERCIAL TAXES, SPECIAL CIRCLE, COMMERCIAL TAX
COMPLEX, POOTHOLE, THRISSUR - 680 004.
3 DEPUTY COMMISSIONER,
OFFICE OF THE DEPUTY COMMISSIONER,
DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX,
POOTHOLE, THRISSUR - 680 004.
4 THE COMMISSIONER,
DEPARTMENT OF COMMERCIAL TAXES, TAX TOWERS,
THIRUVANANTHAPURAM - 695 001.
5 THE STATE OF KERALA,
REPRESENTED BY ITS SECRETARY FINANCE,
GOVERNMENT OF KERALA, THIRUVANANTHAPURAM - 695 001.
BY ADVS.
SRI. ARUN AJAY SHANKAR (GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 8803 OF 2016
2
JUDGMENT
The petitioner was an assessee under the Kerala Value
Added Tax Act, 2003 (in short 'the KVAT Act') for the assessment
year 2009-10. The petitioner was served with a notice under
Section 25(1) of the KVAT Act on 06.11.2015.
2. The learned counsel appearing for the petitioner
would submit that the notice under section 25(1) of the KVAT Act
in the facts of this case, having been issued only on 06.11.2015,
was beyond the period of five years from the last date of the year
to which the return relates and therefore, is beyond time and
barred by limitation. He states that the issue stands covered in
his favour by the judgment of the Supreme Court in Assistant
Commissioner (Assessment) v. M/s. Cholayil Pvt. Ltd. [2023
KHC 7078].
3. The learned Government Pleader submits that the
record of this case indicate that the petitioner himself had
delayed the assessment proceedings by challenging the
assessment order by filing successive writ petitions. However, he
fairly admits that the issue raised in this writ petition stands
covered in favour of the petitioner by the judgment of the
WP(C) NO. 8803 OF 2016
Supreme Court in M/s. Cholayil Pvt. Ltd. (supra).
Having heard the learned counsel for the petitioner and the
learned Government Pleader and having regard to the law laid
down in M/s. Cholayil Pvt. Ltd. (supra), this writ petition is
allowed and all further proceedings pursuant to Ext.P12 will
stand quashed.
Sd/-
GOPINATH P.
JUDGE
DK
WP(C) NO. 8803 OF 2016
APPENDIX OF WP(C) 8803/2016
PETITIONER EXHIBITS
EXHIBIT P1 THE PETITIONER WAS SERVED WITH A
PENALTY ORDER NO ITC-43/2009 DATED
13TH JULY 2012
EXHIBIT P2 TRUE COPY OF THE PENALTY INVOLVED IN
THE NON-EXISTENT CASH DISCOUNT
IMPOSTED BY THE 1ST RESPONDENT AS PER
ORDER NO ITC-43/2009-10 DATED 08-07-
EXHIBIT P3 TRUE COPY OF THE ORDER IN RP NOS
148/14 AND 248/14 DATED 26-10-2015
EXHIBIT P4 TRUE COPY OF THE NOTICE NO
332081470694C/2009-10 DATED 06-11-2015
EXHIBIT P5 TRUE COPY OF THE ORDER IN WP(C) NO
34691 OF 2015 DATED 17-11-2015
EXHIBIT P6 TRUE COPY OF THE HEARING NOTICE DATED
11-01-2016 OF THE SECOND REVISION
FILED BY THE PETITIONER
EXHIBIT P7 TRUE COPY OF THE REPLY IN RESPONSE TO
EXHIBIT P4 NOTICE DATED 14-12-2015
EXHIBIT P8 TRUE COPY OF SECOND REPLY DATED 04-02-
2016 SUBMITTED BEFORE THE 2ND
RESPONDENT
EXHIBIT P9 TRUE COPY OF THE NOTICE THROUGH E-MAIL
ACSPLTS@ GMAIL .COM
EXHIBIT P10 TRUE COPY OF THE REPLY SUBMITTED TO
THE 2ND RESPONDENT DATED 07-01-2016
EXHIBIT P11 TRUE COPY OF THE LETTER ALONG WITH
DOCUMENTS SUBMITTED BY THE PETITIONER
DATED 07-01-2016
EXHIBIT P12 TRUE COPY OF THE ASSESSMENT ORDER NO
32081470694/09-10 DATED 14-01-2016
EXHIBIT P13 TRUE COPY OF THE W.ANO 1523/2014 DATED
12-11-2014
