Kerala High Court
Thrissur Fashion Jewellery vs The State Of Kerala on 8 November, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:83434
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 8TH DAY OF NOVEMBER 2024 / 17TH KARTHIKA, 1946
WP(C) NO. 30028 OF 2021
PETITIONER/S:
M/S.THRISSUR FASHION JEWELLERY,
NEAR AKSHAYA SHOPPING COMPLEX, NEYYATTINKARA,
THIRUVANANTHAPURAM-695121,
REPRESENTED BY ITS MANAGING PARTNER, JOSE PAUL C.J.
BY ADVS.
S.ANIL KUMAR (TRIVANDRUM)
B.PRABHAKARAN
RAHUL A.
SABU C.J
APARNA ANIL
NANCY PRABHAKAR
RESPONDENT/S:
1 THE STATE OF KERALA,
REPRESENTED BY ITS SECRETARY (TAXES),
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001
2 THE STATE TAX OFFICER (INT.),MOBILE SQUAD NO.III,
THIRUVANANTHAPURAM AT NEYYATTINKARA
3 THE ASST. COMMISSIONER OF STATE TAX (INT.),
SQUAD NO. III, STATE GOODS AND SERVICES TAX DEPARTMENT,
THIRUVANANTHAPURAM AT NEYYATTINKARA, PIN-695121
SMT. THUSHARA JAMES (SR GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C) NO. 30028 OF 2021 2
JUDGMENT
The petitioner suffered certain orders imposing penalty
as also certain orders of assessment for the years 2015-16, 2016-
17 and 2017-18 under the provisions of the Kerala Value Added
Tax Act, 2003. According to the petitioner, on an appeal against
the orders of assessment, the First Appellate Authority deleted
the demands in respect of the years 2015-16 and 2016-17. It is
submitted that, on a further appeal to the Tribunal, the Tribunal
has remanded the matter for recomputation of the turnover
arrived at by the Assessing Authority in respect of the year 2017-
18 and directed the Assessing Authority to recompute the
suppression estimated. It is submitted that the petitioner now
wishes to avail the benefit of Amnesty Scheme presently in force.
It is pointed out that, in respect of cases where the Appellate
Authority or the Court has set aside any order of assessment etc.,
the amount under the Amnesty Scheme will have to be paid after
the consequential orders are issued by the Assessing Authority.
2. Heard the learned Senior Government Pleader also.
3. Having heard the learned counsel appearing for the
petitioner and the learned senior Government Pleader and having
regard to the facts and circumstances of the case, I am of the
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opinion that this writ petition can be disposed of, permitting the
petitioner to avail the benefit of the Amnesty Scheme now in
force by making a suitable application. It is made clear that the
amount payable by the petitioner will be on the basis of the
orders to be passed by the Assessing Authority pursuant to the
directions issued by the Appellate Tribunal, as indicated above. I
make it clear that I have not expressed any opinion on the merits
of the matter and the question as to whether the petitioner is
entitled to settle the demands under Amnesty Scheme and to
what extent is a matter to be considered by the competent
authority.
Writ petition ordered accordingly.
Sd/-
GOPINATH P.
JUDGE
ajt
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APPENDIX OF WP(C) 30028/2021
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE PERMISSION GRANTED TO THE
PETITIONER DATED 31.05.2014 TO PAY COMPOUNDED
TAX U/S. 8F FOR THE YEAR 2014-15.
Exhibit P1(a) COPY OF THE PERMISSION GRANTED TO THE
PETITIONER DATED 17.06.2015 TO PAY COMPOUNDED
TAX U/S. 8F FOR THE YEAR 2015-16
Exhibit P1(b) COPY OF THE PERMISSION GRANTED TO THE
PETITIONER DATED 31.05.2016 TO PAY COMPOUNDED
TAX U/S. 8F FOR THE YEAR 2016-17
Exhibit P1(c) COPY OF THE PERMISSION GRANTED TO THE
PETITIONER DATED 22.06.2017 TO PAY COMPOUNDED
TAX U/S. 8F FOR THE YEAR 2014-15.
Exhibit P2 COPY OF THE MAHASSAR PREPARED BY THE 2ND
RESPONDENT DATED 03.09.2019.
Exhibit P3 COPY OF SEIZURE ORDER DATED 03.09.2019
OBTAINED BY THE PETITIONER.
Exhibit P4 COPY OF THE MAHASSAR DATED 26.11.2019
PREPARED BY THE 2ND RESPONDENT.
Exhibit P5 COPY OF THE NOTICE DATED 13.07.2021 ISSUED BY
THE 3RD RESPONDENT FOR THE YEAR 2015-16.
Exhibit P5(a) COPY OF THE NOTICE DATED 13.07.2021 ISSUED BY
THE 3RD RESPONDENT FOR THE YEAR 2016-17.
Exhibit P5(b) COPY OF THE NOTICE DATED 13.07.2021 ISSUED BY
THE 3RD RESPONDENT FOR THE YEAR 2017-18.
Exhibit P6 COPY OF REPLY DATED 18.09.2021 FILED BY THE
PETITIONER TO EXT. P5.
Exhibit P6(a) COPY OF THE REPLIES DATED 18.09.2021 FILED BY
THE PETITIONER TO EXT. P5 (A).
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Exhibit P6(b), COPY OF THE REPLIES DATED 18.09.2021 FILED BY
THE PETITIONER TO EXT P5 (B).
Exhibit P7 COPY OF THE ORDER DATED 11.10.2021 ISSUED BY
THE 2ND RESPONDENT.
Exhibit P7(a) COPY OF THE ORDER DATED 11.01.2021 ISSUED BY
THE 2ND RESPONDENT.
Exhibit P7(b) COPY OF THE ORDER DATED 11.10.2021 ISSUED BY
THE 2ND RESPONDENT.
Exhibit P8 COPY OF THE EXTRACT OF SECTION 65B OF THE
INDIAN EVIDENCE ACT.
