Kerala High Court
M/S. Smartway India Enterprises ... vs Commissioner Of Commercial Taxes ... on 29 May, 2024
Author: P Gopinath
Bench: P Gopinath
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 29904 OF 2016
PETITIONER/S:
M/S.SMARTWAY INDIA ENTEPRISES LTD
HAVING ITS REGISTERED OFFICE AT H.NO.4B, 1ST FLOOR,
CHURIA MOHALLA, MADANBU KHADAR, SARITHA VIHAR, NEW
DELHI-110076, REPRESENTED BY ITS DESIGNATED
PARTNERSHRI. ASHOK BABU T.R., RESIDING AT SOWMYA,
NAGARIPURAM, MANNUR, PALAKKAD-678642.
BY ADVS.
SRI.RAJU JOSEPH (SR.)
SRI.GEORGE KUTTY MATHEW
SRI.C.JOSEPH ANTONY
RESPONDENT/S:
1 STATE OF KERALA
REPRESENTED BY SECRETARY (TAXES), GOVERNMENT
SECRETARIAT, THIRUVANANTHAPURAM-695001.
2 COMMISSIONER OF COMMERCIAL TAXES
OFFICE OF COMMISSIONER OF COMMERCIAL TAXES, 9TH FLOOR,
TAX TOWERS, KILLIPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM-695002.
3 THE COMMERCIAL TAX OFFICER
1ST CIRCLE, PALAKKAD-678001.
OTHER PRESENT:
SMT. THUSHARA JAMES (SR GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).34375/2016, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
W.P (C) Nos.29904/2016 & 34375/2016 -2-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
WP(C) NO. 34375 OF 2016
PETITIONER/S:
M/S. SMARTWAY INDIA ENTERPRISES LIMITED,
HAVING ITS REGISTERED OFFICE AT H.NO.4B, 1ST FLOOR,
CHURIA MOHALLA, MADANBU KHADAR, SARITHA VIHAR, NEW
DELHI 110076, REPRESENTED BY ITS DESIGNATED PARTNER
SHRI ASHOK BABU T.R., RESIDING AT SOWMYA, NAGARIPURAM,
MANNUR, PALAKKAD 678 642.
BY ADVS.
SRI.RAJU JOSEPH (SR.)
SRI.GEORGE KUTTY MATHEW
SRI.C.JOSEPH ANTONY
RESPONDENT/S:
1 COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM
OFFICE OF COMMISSIONER OF COMMERCIAL TAXES, 9TH FLOOR,
TAX TOWERS, KILLIPALAM, KARAMANA PO, THIRUVANANTHAPURAM
- 695 002.
2 THE INTELLIGENCE OFFICER
SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD.
BY ADVS.
SMT.THUSHARA JAMES, SR. GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, ALONG WITH WP(C).29904/2016, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
W.P (C) Nos.29904/2016 & 34375/2016 -3-
JUDGMENT
Learned counsel for the petitioner reports no instructions. These writ
petitions are therefore closed reserving the liberty of the petitioner to apply
for reopening of the writ petitions if necessary at a later stage.
Sd/-
GOPINATH P.
JUDGE
AMG
APPENDIX OF WP(C) 34375/2016
PETITIONER EXHIBITS
P1 TRUE COPY OF THE ORDER OF PERMISSION OF COMPOUNDING ISSUE
BY THE COMMERCIAL TAX OFFICER, 1ST CIRCLE, PALAKKAD DATED
3.2.2016
P2 TRUE COPY OF THE NOTICE ISSUED BY THE COMMERCIAL TAX
OFFICER DATED 16.8.2016
P3 TRUE COPY OF THE NOTICE UNDER SECTION 67(1) OF THE KERALA
VALUE ADDED TAX ACT DATED 22.8.2016
P4 TRUE COPY OF THE REPLY SUBMITTED BY TH PETITIONER DATED
7.9.2016
P5 TRUE COPY OF THE PROCEEDINGS OF THE 2ND RESPONDENT DATED
28.9.2016
P6 TRUE COPY OF THE DEMAND NOTICE DATD 28.9.2016
APPENDIX OF WP(C) 29904/2016
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE REQUEST MADE BY THE PETITIONER
BEFORE THE 3RD RESPONDENT DATED 18-12-2015.
EXHIBIT P2 TRUE COPY OF THE LETTER OF THE 3RD RESPONDENT
DATED 28-12-2015.
EXHIBIT P3 TRUE COPY OF THE REQUEST DATED 27-01-2016.
EXHIBIT P4 TRUE COPY OF THE PROCEEDING OF THE 3RD RESPONDENT
DATED 03-02-2016.
EXHIBIT P5 TRUE COPY OF THE REQUEST MADE BY THE PETITIONER
BEFORE THE 3RD RESPONDENT DATED 04-02-2016.
EXHIBIT P6 TRUE COPY OF THE APPLICATION FOR AMENDMENT OF THE
REGISTRATION CERTIFICATE DATED 04-02-2016.
EXHIBIT P7 TRUE COPY OF THE LETTER OF THE 3RD RESPONDENT
DATED 22-02-2016.
EXHIBIT P8 TRUE COPY OF THE COVERING LETTER GIVEN TO THE 3RD
RESPONDENT DATED 13-03-2016.
EXHIBIT P9 TRUE COPY OF THE NOTICE ISSUED BY THE 3RD
RESPONDENT TO THE PETITIONER DATED 16-05-2016.
EXHIBIT P10 TRUE COPY OF THE FORMAT OF AFFIDAVIT FORWARDED BY
THE 3RD RESPONDENT.
EXHIBIT P11 TRUE COPY OF THE LETTER SENT BY THE PETITIONER TO
THE 3RD RESPONDENT DATED 25-04-2016.
EXHIBIT P12 TRUE COPY OF THE LETTER SENT TO THE 3RD RESPONDENT
DATED 18-05-2016.
EXHIBIT P13 TRUE COPY OF THE APPLICATION FOR COMPOUNDING DATED
17-05-2016.
EXHIBIT P14 TRUE COPY OF THE LETTER SENT BY THE PETITIONER TO
THE 2ND RESPONDENT DATED 03-06-2016.
EXHIBIT P15 TRUE COPY OF THE NOTICE SENT BY THE 3RD RESPONDENT
DATED 04-06-2016.
EXHIBIT P16 TRUE COPY OF THE NOTICE ISSUED BY THE 3RD
RESPONDENT DATED 16-08-2016.
EXHIBIT P17 TRUE COPY OF THE CIRCULAR NO.26/2015 ISSUED BY THE
2ND RESPONDENT DATED 11-11-2015.
EXHIBIT P18 TRUE COPY OF THE CIRCULAR NO. 1871/C2/2014/TD
ISSUED BY THE TAXES DEPARTMENT DATED 14-09-2015.
