Kerala High Court
Bharat Petroleum Corporation Ltd vs Assistant Commissioner (Assessment) on 3 March, 2025
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
WP(C) No.32662/2019 1/4 Order Date : 03-03-2025
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
Monday, the 3rd day of March 2025 / 12th Phalguna, 1946
WP(C) NO. 32662 OF 2019
PETITIONER:
BHARAT PETROLEUM CORPORATION LTD. AMBALAMUGAL, ERNAKULAM,
REPRESENTED BY ITS DEPUTY GENERAL MANAGER (FINANCE) - R.S.SREEKUMAR
RESPONDENTS:
1. ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL
CIRCLE-II, PERUMANOOR.P.O., ERNAKULAM-682015
2. DEPUTY COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, PERUMANOOR.P.O.,
ERNAKULAM-682015
3. STATE ASSISTNAT COMMISSIONER, STATE GOODS AND SERVICE TAX, CIVIL
STATION.P.O., KAKKANAD-682030
4. STATE OF KERALA, REPRESENTED BY SECRETARY(TAXES), SECRETARIAT,T
THIRUVANANTHAPURAM G.P.O., THIRUVANANTHAPURAM-695001
5. ADDL.R5: UNION OF INDIA, REPRESENTED BY SECRETARY, MINISTRY OF LAW
AND JUSTICE, 4TH FLOOR, A-WING, SHASTRI BHAVAN, NEW DELHI-110 001
(IS SUO MOTU IMPLEADED AS PER ORDER DATED 08.08.2024 IN WP(C)).
Writ petition (civil) praying inter alia that in the circumstances
stated in the affidavit filed along with the WP(C) the High Court be
pleased to pass as interim under staying the operation of Exhibit P3
assessment order for AY 2009-2010 (KGST) and all further coercive recovery
proceedings in pursuance thereof against the petitioner. penidng disposal
of the abvoe Writ Petition (C).
This petition again coming on for orders upon perusing the petition
and the affidavit filed in support of WP(C) and this Court's order dated
20.01.2025, upon hearing the arguments of M/S K.I.MAYANKUTTY MATHER &
R.JAIKRISHNA, Advocates for the petitioners, SRI. P.R.AJITH KUMAR CGC for
R5, the court passed the following:
WP(C) No.32662/2019 2/4 Order Date : 03-03-2025
BECHU KURIAN THOMAS, J.
......................................................
W.P.(C) No.32662 of 2019
...................................................
Dated this the 3rd day of March, 2025
ORDER
Interim order shall stand extended until further orders.
sd/-
BECHU KURIAN THOMAS
JUDGE
AMV/03/03/2025
WP(C) No.32662/2019 3/4 Order Date : 03-03-2025
APPENDIX OF WP(C) 32662/2019
EXHIBIT P1 TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT
DATED 23.2.2018
EXHIBIT P2 TRUE COPY OF THE REPLY FILED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT DATED 26.7.2018
EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT DATED 30.09.2019
EXHIBIT P4 TRUE COPY OF TH ORDER ISSUED BY THE 2ND RESPONDENT
DATED 23.09.2019
EXHIBIT P5 TRUE COPY OF TH ORDER ISSUED BY THE 2ND RESPONDENT
DATED 14.3.2019
EXHIBIT P6 TRUE COPY OF THE ORDER ISSUED BY THE 2ND RESPONDENT
DATED 14.3.2019
EXHIBIT P7 TRUE COPY OF THE GARNISHEE ORDER ALONG WITH THE
COMMUNICATION FROM THE COURT FOR REMITTING THE
GARNISHEE AMOUNT AND THE ATTACHMENT SCHEDULE (EP
471/2004 IN LAR 165/2000, SUB COURT, MUVATTUPUZHA)
DATED 24.3.2009
EXHIBIT P7 TRUE COPY OF THE GARNISHEE ORDER ALONG WITH THE
COMMUNICATION FROM THE COURT FOR REMITTING THE
GARNISHEE AMOUNT AND THE ATTACHMENT SCHEDULE (EP
96/2006 IN LAR 84/1998, SUB COURT, MUVATTUPUZHA) DATED
6.4.2009
EXHIBIT P7 TRUE COPY OF THE GARNISHEE ORDER ALONG WITH THE
COMMUNICATION FROM THE COURT FOR REMITTING THE
GARNISHEE AMOUNT AND THE ATTACHMENT SCHEDULE (EP
282/2008 IN LAR 65/1995, SUB COURT, ERNAKULAM) DATED
26.3.2009
EXHIBIT P7 TRUE COPY OF THE GARNISHEE ORDER ALONG WITH THE
COMMUNICATION FROM THE COURT FOR REMITTING THE
GARNISHEE AMOUNT AND THE ATTACHMENT SCHEDULE (EP
338/2007 IN LAR 65/1995, SUB COURT, ERNAKULAM) DATED
26.3.2009
EXHIBIT P7 TRUE COPY OF THE GARNISHEE ORDER ALONG WITH THE
COMMUNICATION FROM THE COURT FOR REMITTING THE
GARNISHEE AMOUNT AND THE ATTACHMENT SCHEDULE (EP
417/2008 IN LAR 22/1994, SUB COURT, ERNAKULAM) DATED
18.3.2009
EXHIBIT P7 TRUE COPY OF THE GARNISHEE ORDER ALONG WITH THE
COMMUNICATION FROM THE COURT FOR REMITTING THE
GARNISHEE AMOUNT AND THE ATTACHMENT SCHEDULE (EP
526/2007 IN OS 678/2003, SUB COURT, ERNAKULAM) DATED
18.3.2009
EXHIBIT P7 TRUE COPY OF THE GARNISHEE ORDER ALONG WITH THE
COMMUNICATION FROM THE COURT FOR REMITTING THE
GARNISHEE AMOUNT AND THE ATTACHMENT SCHEDULE (EP
527/2007 IN OS 677/2003, SUB COURT, ERNAKULAM) DATED
27.2.2009
EXHIBIT P7 TRUE COPY OF THE GARNISHEE ORDER ALONG WITH THE
COMMUNICATION FROM THE COURT FOR REMITTING THE
GARNISHEE AMOUNT AND THE ATTACHMENT SCHEDULE (EP 2/2008
IN LAR 113/2004, SUB COURT, MUVATTUPUZHA) DATED
7.4.2009
WP(C) No.32662/2019 4/4 Order Date : 03-03-2025
EXHIBIT P7 TRUE COPY OF THE GARNISHEE ORDER ALONG WITH THE
COMMUNICATION FROM THE COURT FOR REMITTING THE
GARNISHEE AMOUNT AND THE ATTACHMENT SCHEDULE (EP
121/2008 IN LAR 441/1997, SUB COURT, NORTH PARAVUR)
DATED 24.3.2009
EXHIBIT P7 TRUE COPY OF THE GARNISHEE ORDER ALONG WITH THE
COMMUNICATION FROM THE COURT FOR REMITTING THE
GARNISHEE AMOUNT AND THE ATTACHMENT SCHEDULE (EP
120/2008 IN LAR 439/1997, SUB COURT, NORTH PARAVOOR)
DATED 07.3.2009
EXHIBIT P8 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE
PETITIONER BEFORE THE COMMISSIONER, COMMERCIAL TAXES
DATED 07.1.2008
EXHIBIT P8 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE
PETITIONER BEFORE THE DISTRICT COLLECTOR, ERNAKULAM
DATED 30.03.2005
EXHIBIT P8 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE
PETITIONER BEFORE THE COMMISSIONER, COMMERCIAL TAXES
DATED 15.1.2008
EXHIBIT P8 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE
PETITIONER BEFORE THE COMMISSIONER, COMMERCIAL TAXES
DATED 7.6.2013
EXHIBIT P9 TRUE COPY OF THE JUDGMENT IN WP(C)NO.10605 OF 2010 OF
THIS HON'BLE COURT DATED 26.3.2012
EXHIBIT P10 TRUE COPY OF THE INTERIM ORDER PASSED THE LEARNED
SINGLE JUDGE IN IA 1906 OF 2014 IN WP(C)21626/2013
DATED 5.2.2014
EXHIBIT P11 TRUE COPY OF THE INTERIM ORDER PASSED THE DIVISION
BENCH OF THIS HON'BLE COURT IN WA 388 OF 2014 DATED
7.3.2014
EXHIBIT P11 TRUE COPY OF THE INTERIM ORDER PASSED THE DIVISION
BENCH OF THIS HON'BLE COURT IN WA 388 OF 2014 DATED
13.3.2014
EXHIBIT P12 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE
COURT IN WP(C)NO.7697/2019 DATED 14.3.2019
EXHIBIT P13 TRUE COPY OF THE LETTER ISSUED BY KSEB TO THE
PETITIONER DATED 7.12.2017
EXHIBIT P14 TRUE COPY OF THE MINUTES OF THE MEETING OF HIGH POWER
MEETING DATED 17.10.2017
