Kerala High Court
M/S. Evm Light Commercial Motors vs The State Of Kerala on 6 September, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:67818
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 6TH DAY OF SEPTEMBER 2024 / 15TH BHADRA, 1946
WP(C) NO. 18673 OF 2022
PETITIONER/S:
M/S. EVM LIGHT COMMERCIAL MOTORS,
NH-47, NEAR ALUMMOODU JN. KANIYAPURAM,
THIRUVANANTHAPURAM-695002
REPRESENTED BY IT'S MANAGING PARTNER MR. SABU JOHNY
BY ADV K.LATHA
RESPONDENT/S:
1 THE STATE OF KERALA,
REPRESENTED BY CHIEF SECRETARY, SECRETARIAT,
THIRUVANANTHAPURAM-695002
2 THE ASSISTANT COMMISSIONER,
IIIRD CIRCLE, SGST DEPARTMENT, 4TH FLOOR, KARAMANA,
THIRUVANANTHAPURAM-695002
SMT. JASMINE M M (GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
06.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C) NO. 18673 OF 2022 2
JUDGMENT
This writ petition has been filed, challenging Ext.P9
order issued under Section 66 of the Kerala Value Added Tax
Act, 2003, for the assessment year 2012-13.
2. The assessment of the petitioner for the
assessment year 2012-13 was initially completed by Ext.P3
order. A reading of Ext.P3 order will show that there was an
addition of turn over to the extent of Rs.4,87,126/- plus
Rs.6,17,000/- on account of the defects mentioned in
Paragraph Nos.2 and 6 of the assessment order. The appeal
filed by the petitioner against Ext.P3 was allowed by Ext.P5,
deleting the additions of Rs.4,87,126/- and Rs.6,17,000/-.
While giving effect to the order of the Appellate Authority and
while ordering the refund by Ext.P6 order, the Assessing
Authority [in running Page No.2 of his order] mentioned that
the incentives and discounts received for sales promotion
from M/s.Asok Leyland, Hosur amounted to Rs.61,70,000/-.
However, no mistake is noticed in the calculation statement
at internal page No.4 of Ext.P6 order. However, the
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petitioner was issued with Ext.P7 notice, calling upon the
petitioner to mention details of incentives and discounts
amounting to Rs.61,70,000/- from M/s.Asok Leyland, Hosur.
The petitioner filed Ext.P8 reply specifically contending that
the amount of Rs.61,70,000/- is a mistake and going by
Ext.P3 order, the amount was only Rs.6,17,000/-. However,
the order has now been rectified by Ext.P9 order treating the
incentives and discounts received for sales promotion from
M/s.Asok Leyland, Hosur to be Rs.61,70,000/- and not
Rs.6,17,000/ as asserted by the petitioner.
3. Heard the learned Government Pleader also.
4. A reading of Ext.P9 does not indicate any reasons
for taking the amount of Rs.61,70,000/- to be to the amount of
incentives and discounts received for sales promotion from
M/s.Asok Leyland, Hosur. Since these are matters which can
be easily proved by documents, I am of the view that Ext.P9
order is liable to be set aside and the Assessing Authority is to
be directed to reconsider the matter, after affording an
opportunity of hearing to the petitioner.
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Accordingly, the writ petition is allowed, by setting
aside Ext.P9 order and directing re-consideration of the
matter by the Assessing Authority, namely the 2 nd respondent.
Petitioner shall produce all documents in support of the
contentions raised in Ext.P8 and P8A replies before the 2 nd
respondent to enable the 2 nd respondent to pass fresh orders
as directed above. The 2nd respondent shall pass fresh orders
as above, after affording an opportunity of hearing to the
petitioner within a period of three months from the date of
receipt of a certified copy of this judgment.
Sd/-
GOPINATH P.
JUDGE
ajt
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APPENDIX OF WP(C) 18673/2022
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE ANNUAL RETURN OF THE
PETITIONER FOR THE YEAR 2012-2013.
Exhibit P2 THE TRUE COPY OF THE JUDGMENT IN WRIT
PETITION W.P. (C) NO 13109 OF 2018 DATED 12TH
DAY OF APRIL 2018.
Exhibit P3 THE TRUE COPY OF THE KVAT ASSESSMENT ORDER
DATED 29-9-2018 FOR THE YEAR 2012-2013 ISSUED
BY THE STATE TAX OFFICER, THIRD CIRCLE,
THIRUVANANTHAPURAM TO THE PETITIONER.
Exhibit P4 THE TRUE COPY OF THE ORDER NO.
32010878294/2016-17/DATED 05-102018 ISSUED BY
THE STATE TAX OFFICER, SGST,
THIRUVANANTHAPURAM TO THE PETITIONER.
Exhibit P5 THE TRUE COPY OF THE APPELLATE ORDER IN KVATA
(ALPY) 212/2020 DATED 22-11-2021 ISSUED BY
THE DEPUTY COMMISSIONER (APPEALS) ALAPUZHA TO
THE PETITIONER
Exhibit P6 THE TRUE COPY OF THE MODIFIED ASSESSMENT
ORDER FOR THE YEAR 20122013 DATED 7-1-2022
ISSUED BY THE SECOND RESPONDENT TO THE
PETITIONER.
Exhibit P7 THE TRUE COPY OF THE NOTICE DATED 31-1-2022
ISSUED BY THE SECOND RESPONDENT TO THE
PETITIONER.
Exhibit P8 THE TRUE COPY OF THE REPLY LETTER DATED 7TH
FEBRUARY 2022 FILED BY THE PETITIONER BEFORE
THE SECOND RESPONDENT.
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Exhibit P8 A THE TRUE COPY OF THE REPLY LETTER DATED 5TH
DAY OF MARCH 2022 FILED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT.
Exhibit P9 THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE
YEAR 2012-2013 DATED 27-04-2022 ISSUED BY THE
SECOND RESPONDENT TO THE PETITIONER.
