VENUS HOME APPLIANCES PVT. LTD Versus THE COMMERCIAL TAX OFFICER KVAT CIRCLE-IV, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM
VAT and Sales Tax
2018 (5) TMI 1611 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 23-5-2018
W.P. (C). Nos.16651, 16698 And 16763 of 2018
CST, VAT & Sales Tax
MR. P.B.SURESH KUMAR, J.
For The Petitioner : Sri. Joseph Jerard Samson Rodrigues
For The Respondent : Sri. V.K. Shamsudeen (SR.GP) BY SR. Government Pleader:Sri.V.K. Shamsudheen
JUDGMENT
The issue arising for consideration in these writ petitions is common and as such, they are disposed of by this common judgment.
2. One and the same petitioner has instituted all the writ petitions. The petitioner is a registered deal
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ided for under Section 6A of the Act. The assessment orders are straight away under challenge in the writ petitions on the ground mainly that the same are vitiated for non-compliance of the principles of natural justice.
3. Heard the learned counsel for the petitioner as also the learned Government Pleader.
4. The learned counsel for the petitioner submitted that the petitioner is in possession of the documents evidencing despatch of goods covered by the Form-F declarations and had the assessing authority called upon the petitioner to produce the same, they would have certainly produced the same before the assessing authority.
5. In so far as the assessing authority has no case that the petitioner has not produced the Form-F declarations
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =