M/S. Saint Gobain India Private Limited vs Assistant Commissioner
2024 Latest Caselaw 15109 Ker

Kerala High Court

M/S. Saint Gobain India Private Limited vs Assistant Commissioner on 4 June, 2024

Author: P Gopinath

Bench: P Gopinath

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
      TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
                        WP(C) NO. 13505 OF 2016
PETITIONER/S:

          M/S. SAINT-GOBAIN INDIA PRIVATE LIMITED
          (FORMERLY SEPR REGRACTORIES INDIA PRIVATE
          LIMITED),KANJIKODE WEST, PALAKKAD, PIN-678 623.
          REPRESENTED BY ITS MANAGER-COMMERCIAL V. RAJAH.
          BY ADVS.
          SRI.S.ANIL KUMAR (TRIVANDRUM)
          SRI.K.S.HARIHARAN NAIR


RESPONDENT/S:

          ASSISTANT COMMISSIONER (ASSESSMENT)
          COMMERCIAL TAXES (SPECIAL CIRCLE),
          COMMERCIAL TAX OFFICE COMPLEX, PALAKKAD - 678 001.
          BY ADVS.
          GOVERNMENT PLEADER




          SMT THUSHARA JAMES (SR GP)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 13505 OF 2016         2



                                JUDGMENT

The issue raised in this writ petition is covered in

favour of the petitioner by the judgment of the Supreme

Court in the Assistant Commissioner (Assessment) and

Others V. M/s. Cholayil Pvt. Ltd [Civil Appeal No.4306 of

2022 and Connected matters]. Regarding Ext.P18 order

issued under the provisions of the Central Sales Tax Act, it is

clear from the judgment of the Division Bench of this Court

the Assistant Commissioner, Commercial Taxes V.

Carborundum Universal Ltd., [W.A. No.1188 of 2017] that

the period prescribed under the provisions of the Kerala

Value Added Tax Act should apply in the case of Central

Sales Tax assessment also. Therefore, it appears that

Ext.P18 order has also been issued beyond time.

2. Taking into consideration the above facts, the

impugned Exts.P12 and P18 are quashed.

The writ petition is disposed of as above.

Sd/-

GOPINATH P. JUDGE ajt

APPENDIX OF WP(C) 13505/2016

PETITIONER EXHIBITS P1 COPY OF ANNURAL RETURN FILED BY SEPR REFRACTORIES INDIA PRIVATE LIMITED FOR THE YEAR 2008-09.

P1(a) COPY OF ANNUAL RETUREN FILED BY M/S. SAINT-

GOBAIN WEBER (INDIA) LTD FOR THE YEAR 2008-

P2 COPY OF JUDGEMTN DT. 9/9/09 OF THE HON'BLE COURT OF BOMBAY IN C.P. NO. 458/09 AND C.P.NO. 457/09.

P2(a) COPY OF SCHEME OF AMANLAGMATION APPROVED AS PER EXT.P2 JUDGMENT.

P3 COPY OF THE JUDGMENT DT. 30/11/15 OF THE HON'BLE HIGH COURT OF MADRAS IN C.P. NO. 449/2015, C.P. NO. 450/15 AND C.P. NO. 451/15.

P4 COPY OF NOTICE DT. 15/1/14 ISSUED BY THE RESPONDENT.

P5 COPY OF NOTICE DT. 5/9/14 ISSUED BY THE RESPONDENT.

P6 COPY OF REPLY DT. 23/9/14. P7 COPY OF NOTICE DT. 2/2/15 ISSUED BY THE RESPONDENT U/S.25A.

P8 COPY OF HEARING NOTE DT. 27/2/15 P9 COPY OF ORDER DT. 2/9/15 ISSUED BY THE RESPONDENT.

P10 COPY OF JUDGMENT DT. 1/10/15 OF THIS HON'BLE COURT IN WPC 29738/2015.

P11 COPY OF REPLY DT. 13/10/15. P11(a) COPY OF REPLY DT. 2/11/15 P11(b) COPY OF REPLY DT. 25/11/15 P12 COPY OF ORDER DT. 19/2/2016 ISSUED BY THE RESPONDENT UNDER THE KVAT ACT. P13 COPY OF ORDER DT. 5/3/13 OF THIS HON'BLE COURT IN WPC NO. 5368/13.

P14 COPY OF NOTICE DT. 15/10/15 ISSUED BY TEH RESPONDENT.

P15 COPY OF REPLY DT. 27/10/15. P15(a) COPY OF REPLY DT. 25/11/15. P16 COPY OF NOTICE DT. 11/2/16 ISSUED BY THE RESPONDENT

P17 COPY OF REPLY DT. 19/2/16. P18 COPY OF ORDER DT. 19/2/16 ISSUED BY THE RESPONDENT UNDER THE CST ACT.