Reju K. Paul vs The Commercial Tax Officer
2024 Latest Caselaw 17482 Ker

Kerala High Court

Reju K. Paul vs The Commercial Tax Officer on 21 June, 2024

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE EASWARAN S.
        FRIDAY, THE 21ST DAY OF JUNE 2024 / 31ST JYAISHTA, 1946
                        WP(C) NO. 7752 OF 2018
PETITIONER:

            REJU K. PAUL
            AGED 41 YEARS
            (WORKS CONTRACTOR) KARAMAKUZHIYIL HOUSE,
            KARUKAPALLY P.O., 682 311, KOLENCHERRY,
            ERNAKULAM DISTRICT.

            BY ADVS.
            SRI.V.DEVANANDA NARASIMHAM
            SRI.P.H.RIYAS



RESPONDENTS:

    1       THE COMMERCIAL TAX OFFICER
            (WORKS CONTRACT), SPECIAL TEAM, COMMERCIAL TAXES
            COMPLEX, MATTANCHERY,
            COCHIN - 682 002.

    2       THE INSPECTING ASSISTANT COMMISSIONER
            COMMERCIAL TAXES, MUVATTUPUZHA - 686 673, ERNAKULAM
            DISTRICT.

            BY ADVS.
            SRI.SAYED.M.THANGAL-GP



     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
21.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 7752 OF 2018
                                      2

                             JUDGMENT

Dated this the 21st day of June, 2024

The assessment under the Kerala Value Added Tax Act for

the years 2009-10 and 2010-11 are challenged on the ground that

the same is hit by Section 25 (1) of the KVAT Act.

2. The counsel for the petitioner places reliance on the

judgment of the Division Bench of this Court and the State Tax

Officer and another Vs.Baiju A.A. (2022) 30 KTR 510 (Ker).

3. The learned government pleader appearing for the

respondents also submits that the point is covered by the division

bench judgment in Baiju A.A (supra) hence, writ petition is allowed.

Ext.P6 and P7 assessment orders for the year 2009-10 and 2010-

11 are setaside.

The writ petition is allowed.

Sd/-

EASWARAN S. JUDGE STB WP(C) NO. 7752 OF 2018

APPENDIX OF WP(C) 7752/2018

PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF ANNUAL RETURN DATED 14.05.16, E-FILED FOR THE YEAR 2009-10 BEFORE THE 1ST RESPONDENT.

EXHIBIT P2 TRUE COPY OF ANNUAL RETURN DATED 28.02.18, E-FILED FOR THE YEAR 10-11 BEFORE THE 1ST RESPONDENT.

EXHIBIT P3 TRUE COPY OF ORDER DATED 28.03.16 EXTENDING PERIOD OF COMPLETION OF ASSESSMENT FOR THE YEARS 2009-10 & 2010-11 PASSED BY THE DEPUTY COMMISSIONER, MATTANCHERY.

EXHIBIT P4 TRUE COPY OF COMPOSITE TYPE PRE-ASSESSMENT NOTICE DATED 28.02.17 ISSUED FOR THE YEAR 2009-10 BY THE 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF COMPOSITE TYPE PRE-ASSESSMENT NOTICE 02.03.17 ISSUED FOR THE YEAR 2010- 11 BY THE 1ST RESPONDENT.

EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.03.17 FOR THE YEAR 2009-10 PASSED BY 1ST RESPONDENT U/S 25(1) & 25B OF THE KVAT ACT.

EXHIBIT P7 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.03.17 FOR THE YEAR 2010-11 PASSED BY 1ST RESPONDENT U/S 25(1) & 25B OF THE KVAT ACT.

EXHIBIT P8 TRUE COPY OF THE RR NOTICE DATED 15.02.18 ISSUED BY 2ND RESPONDENT DEMANDING TAX, INTEREST AND COLLECTION CHARGES FOR THE YEAR 2009-10.

EXHIBIT P9 TRUE COPY OF THE RR NOTICE DATED 15.02.18 ISSUED BY 2ND RESPONDENT DEMANDING TAX, INTEREST AND COLLECTION CHARGES FOR THE YEAR 2010-11.