Kerala High Court
Kumaran K.V vs State Tax Officer (Intelligence) on 7 February, 2024
Author: Kauser Edappagath
Bench: A.K.Jayasankaran Nambiar, Kauser Edappagath
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH
WEDNESDAY, THE 7TH DAY OF FEBRUARY 2024 / 18TH MAGHA, 1945
WA NO. 70 OF 2024
AGAINST THE JUDGMENT DATED 22.11.2023 IN WP(C) 6753/2023 OF
HIGH COURT OF KERALA
APPELLANT/PETITIONER:
KUMARAN K.V.,AGED 70 YEARS
PROPRIETOR, KUMAR MOTOR DRIVING SCHOOL, BLDG. NO
1/1113, WADAKKANCHERY ROAD, KUNNAMKULAM,THRISSUR
DIST, PIN - 680503
BY ADV T.A.RAJAGOPALAN
RESPONDENT/S:
1 STATE TAX OFFICER (INTELLIGENCE),
SQUAD NO IV, SGST DEPARTMENT, O/O. TIE DEPUTY
COMMISSIONER (INTELLIGENCE) GOODS & SERVICES TAX
COMPLEX, POTHOLE, THRISSUR, PIN - 680004
2 JOINT COMMISSIONER (INT)
STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA
GOVERNMENT 0F KERALA ERNAKULAM AT EDAPPALLY,
KOCHI,, PIN - 682024
SR.GP-V.K.SHAMSUDHEEN
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON
07.02.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
W.A.No.70/2024
-:2:-
JUDGMENT
Dated this the 7th day of February, 2024
Dr. Kauser Edappagath, J.
The appellant is running a driving school under the name
'Kumar Motor Driving School' at Kunnamkulam Municipality,
Thrissur District, registered under the CGST/SGST Act, 2017.
2. The appellant filed the writ petition challenging
Ext.P24 assessment order passed under Section 63 of the
CGST/SGST Act in respect of the financial years from 2017-18 to
2021-22, holding that a sum of Rs.4,13,88,040/- collected by the
appellant from the customers as service fee for the
aforementioned period is liable to be assessed to tax @18%. The
appellant was directed to pay a total sum of ₹1,90,66,593/-
towards tax, penalty, and interest. The learned Single Judge
dismissed the writ petition, relegating the appellant to the
statutory remedy of appeal. It is challenging the said judgment,
the appellant is before us.
3. We have heard Sri. T.R. Rajagopalan, the learned
counsel for the appellant and Sri.V.K. Shamsudheen, the learned
Senior Government Pleader
4. According to the appellant, he is the proprietor of
'Kumar Motor Driving School', whereas his wife is the proprietor
of 'Kumar Motors', and both are separate and distinct entities. It
is his case that the first respondent took both proprietorship
concerns as one entity, clubbed the income of both and made the
assessment. According to him, the clubbing of turnover of 'Kumar
Motor Driving School' and 'Kumar Motors' is without any factual
justification and is illegal. However, the assessing authority, after
analysing the evidence on record, found that 'Kumar Motor
Driving School' and 'Kumar Motors' are one and the same entity.
The questions whether these proprietorship concerns are one
and the same and whether the turnover of these concerns could
be clubbed together for assessment, etc., are disputed questions
of fact, which cannot be adjudicated in a writ petition. Hence, the
learned Single Judge was absolutely justified in dismissing the
writ petition, relegating the appellant to the appellate remedy.
We find no merit in the writ appeal, and accordingly, it is
dismissed. The 15 days' time granted by the learned Single
Judge to prefer appeal is extended for a further period of 15 days
from today.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR
JUDGE
sd/-
DR. KAUSER EDAPPAGATH
JUDGE
kp
PETITIONER ANNEXURES
Annexure A1 THE TRUE COPY OF THE INTERIM ORDER OF
THIS HONORABLE COURT IN THE
WP(C)NO.6753/2023, DATED 31-03-2023
Annexure A2 THE TRUE COPY OF THE I A NO.1 /2023
DATED 20-05-2023 AND AFFIDAVIT
Annexure A3 THE TRUE COPY OF THE INTERIM ORDER DATED
30-06-2023, IN THE ABOVE WP(C) NO.
6753/2023, EXTENDING THE STAY FOR ONE
MONTH
Annexure A4 THE TRUE COPY OF THE INTERIM ORDER DATED
02-08-2023, IN WP(C) NO. 6753/2023
Annexure A.5 THE TRUE COPY OF THE SAMPLE PAGE OF THE
PERSONAL BOOKS OF JOHNY
Annexure A6 THE TRUE COPY OF THE GST REGISTRATION
RULES WIDE 31-03- 2017
Annexure A7 THE TRUE COPY OF THE JUDGMENT IN 2018
(16) GSTL 549 (KER) MOHAMMED BILAL VS.
ASSISTANT COMMISSIONER OF C TAX & C EX
KERALA
Annexure A8 TRUE COPY OF PARA 39 OF GO(MS)
NO.55/2022/TAXES DATED 02-08-2022
Annexure A9 TRUE COPY OF CIRCULAR NO. 6/2023 DATED
08-01-2023 ISSUED BY THE STATE GOODS AND
SERVICES TAX DEPARTMENT
Annexure A10 THE TRUE COPY OF THE JUDGMENT OF THE
HONORABLE SUPREME COURT IN 2007 (213)
E.L.T 487 (S.C) COMMISSIONER OF C.EX.
BANGALORE VS. BRINDAVAN BEVERAGES (P)
LTD
Annexure A11 THE TRUE COPY OF THE REGISTRATION
CERTIFICATE OF KUMAR MOTORS AUTO
CONSULTANCY DATED 05-10-2022
Annexure A12 THE TRUE COPY OF THE ORDER FOR
CANCELLATION OF REGISTRATION, DATED 19-
04-2023
Annexure A13 THE TRUE COPY OF THE PROFIT AND LOSS
ACCOUNT OF KUMAR MOTOR DRIVING SCHOOL
FOR THE YEAR 2021-2022, SUBMITTED TO THE
INCOME TAX DEPARTMENT
Annexure A14 THE TRUE COPY OF THE REVISED STATEMENT
OF INCOME OF LATHA, THE WIFE OF THE
PETITIONER, WHO OWNS KUMAR MOTOR AUTO
CONSULTANCY
