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High Court of KeralaWP(C)/11462/2015disposed of

M/S. Nani Agro Foods Pvt Ltd v. Intelligence Officer(Investigation Branch)

2015-04-07Honourable Dr. Justice A.K.Jayasankaran Nambiar4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 7TH DAY OF APRIL 2015/17TH CHAITHRA, 1937 WP(C).No. 11462 of 2015 (G) ---------------------------- PETITIONER(S):

-------------------------- M/S. NANI AGRO FOODS PVT LTD., DOING BUSINESS AT CC NO.8/1925, GUJARATI ROAD, MATTANCHERY, KOCHI - 652 002. REPRESENTED BY ITS MANAGER SRI.BHAVESH NAROTHAM DAS J. DEV., AGED 50 YEARS. S/O.NAROTHAM DAS J VED.

BY ADVS.SRI.R.O.MUHAMED SHEMEEM SMT.NASEEHA BEEGUM P.S.

SRI.T.P.ABDUL HAMEED RESPONDENT(S):

----------------------------

1. INTELLIGENCE OFFICER (INVESTIGATION BRANCH) COMMERCIAL TAXES OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), CIVIL STATION, KOTTAYAM DISTRICT PIN: 686 002.

2.COMMERCIAL TAX OFFICDER, 1ST CIRCLE, TAX COMPLEX, MATTANCHERY KOCHI 652 002. 3.COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAX, TAXES TOWER, KILLIPPALAM KARAMANA (PO), THIRUVANANTHAPURAM DIST. PIN 695 002.

4.STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT TAXES (D) DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM DIST. PIN : 695 001.

R BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C).NO.11462/2015 PETITIONER'S EXHIBITS:

EXT.P1: COPY OF THE CERTIFICATE OF REGISTRATION, DATED 18.10.2010, IN FORM NO.4 ISSUED BY ASS. COMMISSIONER, SPECIAL CIRCLE (PRODUCE) COMMERCIAL TAXES OFFICE, MATTANCHERY.

EXT.P2: COPY OF THE ANNUAL RETURN PERTAINING TO ASSESSMENT YEAR 2013-14 SUBMITTED TO THE 2ND RESPONDENT DATED 4.6.2014. EXT.P3: COPY OF REQUEST FOR PERMISSION TO REVISE THE SUBMITTED RETURNS DATED 10.09.2014 TO THE 2ND RESPONDENTS. EXT.P4: COPY OF THE NOTICE IN FORM 17 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.

EXT.P5: COPY OF THE NOTICE UNDER SECTION 67(1) OF THE KVAT ACT, DATED 05.12.2014 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXT.P6: COPY OF THE WRITTEN REPLY DATED 16.1.2015 SUBMITTED BEFORE THE 1ST RESPONDENT BY THE PETITIONER.

EXT:P7: COPY OF THE IMPUGNED ORDER DATED 4.2.2015 IMPOSING PENALTY OF RS.10,21,240/- BY THE 1ST RESPONDENT AGAINST THE PETITIONER. EXT.P8: COPY OF THE DEMAND NOTICE DATED 4.2.2015 FOR R.10,21,240/- ISSUED BY THE 1ST RESPONDENT AGAINST THE PETITIONER. EXT.P9: COPY OF THE JUDGMENT DATED 23.10.2014 IN W.P.(C).NO.26596 OF 2014. EXT.P10: COPY OF THE REFUND APPLICATION DATED 20.5.2014 OF THE PETITIONER.

EXT.P11: COPY OF THE REQUEST LETTER DATED 5.2.2014 SUBMITTED BY THE PETITIONER TO THE ASS. COMMISSIONER COMMERCIAL TAXES SPECIAL CIRCLE (PRODUCES) MATTANCHERY.

EXT.P12: COPY OF THE INTERSTATE SALE INVOICE NO.74, DATED 6.2.2014 WITH CONCERNED DEPARTMENT DELIVERY NOTICE NO.0324108. RESPONDENTS EXHIBITS: NIL.

//TRUE COPY// P.S. TO JUDGE

A.K.JAYASANKARAN NAMBIAR, J.

------------------------------- W.P.(C).NO.11462 OF 2015 (G) ----------------------------------- Dated this the 7th day of April, 2015

J U D G M E N T

The challenge in the writ petition is against Ext.P7 order of the 1st respondent confirming a demand of penalty on the petitioner under the Kerala Value Added Tax Act, for the assessment year 2013-14. Although various contentions are raised in the writ petition against Ext.P7 order of the 1st respondent, I find that the petitioner has got an effective alternate remedy by way of filing a revision petition under the KVAT Act, for redressing his grievance against Ext.P7 order. I do not see any jurisdictional error, or a breach of the limitation provisions, occasioned in Ext.P7, so as to interfere with the said order in these proceedings under Article 226 of the Constitution of India. Thus, I relegate the petitioner to his alternate remedy of filing a revision against Ext.P7 order under the KVAT Act. The writ petition, in its challenge against Ext.P7 order, is accordingly dismissed. Counsel for the petitioner would submit that, seeking a revision of the returns already filed by him for the assessment year 2013-14, he has preferred Ext.P3 application before the 2nd respondent. It is

W.P.(C).No.11462/2015 his prayer that the 2nd respondent be directed to consider and pass orders on Ext.P3 representation preferred by him within a stipulated time frame. Taking note of the said submission of counsel for the petitioner, I direct the 2nd respondent to consider and pass orders on Ext.P3 representation preferred by the petitioner before him, within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment before the 2nd respondent.

A.K.JAYASANKARAN NAMBIAR JUDGE prp