M/s. Yogesh Trading Company Versus The Assistant Commissioner, State Goods & Service Tax Department, Kasaragod, State of Kerala, Thiruvananthapuram, The Kerala Agricultural Income Tax And Sales Tax Appellate Tribunal And The Intelligence Officer (IB) -II, Thiruvananthapuram
VAT and Sales Tax
2018 (3) TMI 978 – KERALA HIGH COURT – 2018 (361) E.L.T. 977 (Ker.)
KERALA HIGH COURT – HC
Dated:- 13-3-2018
W. P. (C.) No. 5648 of 2018
CST, VAT & Sales Tax
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri.T.M.Sreedharan (SR.), Sri.V.P.Narayanan And Smt.Divya Ravindran
For The Respondent : Sri. V. K. Shamsudheen
JUDGMENT
Petitioner was a dealer under the Kerala General Sales Tax Act and Central Sales Tax Act. The assessments of the petitioner under the said statutes for the year 2002-'03 were initially completed by the competent authority treating the inter-state sales turnover of rubber sheets declared by the petitioner at their branch at Karike in the State of
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rsons involved. Despite Ext.P5 representation, the assessments were finalised without affording the petitioner an opportunity of hearing. Consequently, this Court in terms of Ext.P7 judgment, set aside the assessment orders and directed the assessing authority to pass fresh orders. While matters were pending before the assessing authority consequent on Ext.P7 judgment, the petitioner approached this Court again by filing W.P.(C.) No. 31591 of 2014 alleging that steps are being taken to complete the assessments without furnishing the petitioner the materials collected against them. This Court disposed of the said writ petition in terms of Ext.P8 judgment recording the submission made by the learned Government Pleader that copies of all documents which the assessing authority proposed to rely on for the purpose of completing the assessments will be served on the petitioner.
3. It is seen that notices were issued to the petitioner by the assessing authority on various occasions thereafte
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the assessment orders that proper enquiry was not conducted by the competent authority before making huge additions on that ground in their turnover, the Appellate Tribunal ordered the assessing authority to pass fresh orders after conducting an independent enquiry. It is seen that later when the petitioner complained that steps are being taken to complete assessments without providing them the copies of the materials proposed to be used against them, this Court, in terms of Ext.P8 judgment, directed the assessing authority to provide copies of all such materials. If as a matter of fact, the assessing authority has issued the impugned notices without complying the directions issued by the Tribunal in Ext.P3 order and this Court in Ext.P8 judgment, it is for the petitioner to challenge the assessment orders on that ground before the appellate authority. At every stage of the assessment process, the petitioner cannot approach this Court invoking Article 226 of the Constitution pointing o
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