M\/s. P.V.M. Traders Versus State Tax Officer, Goods And Services Tax Department, Ponnani And Deputy Commissioner of State Tax, Malappuram
VAT and Sales Tax
2018 (3) TMI 907 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 26-2-2018
W.P.(C) No.40 of 2018
CST, VAT & Sales Tax
MR. P. B. SURESH KUMAR, J.
\nFor The Petitioner : Sri. P. Raghunath and sri. Premjit nagendran
\nFor The Respondent : Sri. V. K. Shamsudheen
\nJUDGMENT
\nPetitioner is a dealer in arecanut registered under the Central Sales Tax Act, 1956 (the CST Act). They are engaged in the sale of arecanut to registered dealers outside the State on interstate sales basis against C-Forms. The first respondent completed the assessment of the petitioner under the CST Act for the year 2014-15 in terms of its order dated 21.3.2016, accepting the C-Forms produced by the petitioner in support of their claim with respect to the interstate sales. Later, the second respondent, the Deputy Commissioner set aside th<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n case in the light of the provisions contained in sub-section (2) of Section 9 of the CST Act. Subsection (2) of Section 9 reads thus : = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of sub-section (2) of Section 9 of the CST Act. It is seen that similar contention raised in the context of the suo motu power under the Kerala General Sales Tax Act, 1963 (KGST Act) in respect of an assessment made under the CST Act has been considered by this Court in TRC No.116 of 2000 and connected cases. In the common order passed in the said cases, it was found by a Division Bench of this Court that the sumo motu power conferred on the Deputy Commissioner under Section 35 of the KGST Act could be availed in respect of assessments made under the CST Act in the light of subsection (2) of Section 9 of the CST Act. Paragraph 12 of the said judgment reads thus : = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s. P.V.M. Traders Versus State Tax Officer, Goods And Services Tax Department, Ponnani And Deputy Commissioner of State Tax, MalappuramVAT and Sales Tax2018 (3) TMI 907 – KERALA HIGH COURT – TMIKERALA HIGH COURT – HCDated:- 26-2-2018W.P.(C) No.40 of 2018 CST, VAT & Sales TaxMR. P. B. SURESH KUMAR, J. For The Petitioner : Sri. … Continue reading “M\/s. P.V.M. Traders Versus State Tax Officer, Goods And Services Tax Department, Ponnani And Deputy Commissioner of State Tax, Malappuram”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11000","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11000","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11000"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11000\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11000"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11000"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n “(2) Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under general sales tax law of the appropriate State shall, on behalf of the Government of India, assess, collect and enforce payment of tax, including any interest or penalty, payable by a dealer under this Act as if the tax or interest or penalty payable by such a dealer under this Act is a tax or interest or penalty payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition <\/p>\n
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\n “12. Sub-section (2) of Section 9 vest the power with state authorities to assess or re-assess tax, levy penalties, deal with appeals and other remedies, recover the tax as finally determined and carry out all other functions necessary in those matters. Therefore, the Deputy Commissioner was competent to invoke his revisiona<\/p>\n
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