Kerala High Court
Bharat Petroleum Corporation Ltd vs The Deputy Commissioner on 23 October, 2024
Author: Sathish Ninan
Bench: Sathish Ninan
2024:KER:79254
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE SATHISH NINAN
&
THE HONOURABLE MR. JUSTICE JOHNSON JOHN
WEDNESDAY, THE 23RD DAY OF OCTOBER 2024 / 1ST KARTHIKA, 1946
RP NO. 1064 OF 2024
AGAINST THE JUDGMENT DATED 11.09.2024 IN WP(C) NO.9438 OF
2014 OF HIGH COURT OF KERALA
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REVIEW PETITIONERS/RESPONDENTS 1 TO 3:
1 BHARAT PETROLEUM CORPORATION LTD.,
REPRESENTED BY THE CHAIRMAN CUM MANAGING DIRECTOR,
BHARAT BHAVAN, OPPOSITE GRAND HOTEL, 4 & 6 CURRIMBHOY
ROAD, BALLARD ESTATE, MUMBAI, PIN - 400001.
2 THE SENIOR MANAGER (FINANCE) (SF),
SOUTHERN REGIONAL OFFICE, BHARAT PETROLEUM CORPORATION,
1, RANGANATHAN GARDEN, 11TH MAIN ROAD, PB NO. 1212 &
1213, ANNA NAGAR, CHENNAI, PIN - 600040.
3 THE GENERAL MANAGER (FINANCE),
BHARAT PETROLEUM CORPORATION, POST BAG NO. 2,
AMBALAMUGHAL, KOCHI, PIN - 682302.
BY ADVS.
S.PARVATHI
T.K.SREEKALA
NIKITHA SUSAN PAULSON
ANAND GEO
V.V.ASOKAN (SR.)
2024:KER:79254
RP NO. 1064 OF 2024 -2-
RESPONDENTS/PETITIONER AND 4TH RESPONDENT:
1 THE DEPUTY COMMISSIONER
COMMERCIAL TAXES, ERNAKULAM, PIN - 682013.
2 UNION OF INDIA,
REPRESENTED BY SECRETARY, MINISTRY OF LAW AND JUSTICE,
4TH FLOOR, A-WING, SHASTRI BHAVAN, NEW DELHI,
PIN - 110001.
BY ADV P.R.AJITH KUMAR
THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON
23.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79254
SATHISH NINAN &
JOHNSON JOHN, JJ.
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R.P. No.1064 OF 2024 in
W.P.(C) No.9438 of 2014
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Dated this the 23rd day of October, 2024
O R D E R
Sathish Ninan, J.
The grievance of the review petitioner is with
regard to the direction contained in paragraphs 58 and
59 of the judgment directing payment of an amount of
₹ 18 Crores with interest.
2. The said amount of ₹ 18 Crores is the tax dues
claimed for the period from 2000 - 2001 to 2013 - 2014.
3. According to the review petitioner, pending the
proceedings there was an Amnesty Scheme under which the
liability for various periods noted above was settled.
It is also stated that, with regard to the remaining
period there are orders of stay of recovery by this
Court in various writ petitions. The above was omitted
to be brought to the notice of this Court during the
R.P. No.1064 OF 2024 in
2024:KER:79254
course of hearing, submits the learned senior counsel.
4. Having heard the learned counsel on both sides,
we are of the opinion that it would be sufficient if the
Assessing Officer takes into consideration the aforesaid
aspects and intimates the assessee(review petitioner)
with regard to the tax presently payable for the
aforesaid periods. Such process may be undertaken with
due notice to the assessee and be completed within
fifteen days from today.
5. On completing the process as above, the
Assessing Officer shall inform the assessee/review
petitioner of the amount payable. Such amount shall be
paid by the review petitioner within one month from the
date of receipt of such intimation. On default, the said
amount will attract interest as ordered in the judgment
dated 11.09.2024.
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6. With the above clarification, this review
petition is disposed of.
Sd/-
SATHISH NINAN
JUDGE
Sd/-
JOHNSON JOHN
JUDGE
kns/-
//True Copy//
P.S. To Judge
2024:KER:79254
PETITIONER ANNEXURES
Annexure A TRUE COPY OF THE CERTIFICATE ISSUED BY THE
RESPONDENT HEREIN DATED 03.12.2021
Annexure B TRUE COPY OF THE CERTIFICATE ISSUED BY THE
DEPARTMENT DATED 03.12.2021 EVIDENCING
AMNESTY SETTLEMENT FOR AY 2004-05 (KGST) AND
2005-06 (CST)
Annexure C TRUE COPY OF THE COMMON ORDER OF THE KERALA
VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM
AND 234 OF 2018
Annexure D TRUE COPY OF THE FIRST APPELLATE ORDER OF THE
DEPUTY COMMISSIONER (APPEALS), COMMERCIAL
TAXES, ERNAKULAM DATED 31.07.2015 IN STA
189/2014 (2006-07 KGST)
Annexure E TRUE COPY OF THE AUDITED CLOSING SHEET OF
SUNDRY CREDITOR FORMING PART OF THE AUDITED
BALANCE SHEET FOR THE AY 2023-24
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