REJI KURIAN Versus THE STATE TAX OFFICER GOODS & SERVICE TAXES, MATTANCHERRY, THE DEPUTY COMMISSIONER GOODS & SERVICE TAXES, (FORMERLY COMMERCIAL TAXES) AND THE COMMISSIOENR OF GOODS & SERVICE TAXES (FORMERLY COMMERCIAL TAXES), THIRUVANANTHAPURAM
VAT and Sales Tax
2018 (6) TMI 1129 – KERALA HIGH COURT – 2018 (13) G. S. T. L. 260 (Ker.)
KERALA HIGH COURT – HC
Dated:- 6-2-2018
W.P. (C). No. 2384 of 2018
CST, VAT & Sales Tax
MR. P. B. SURESH KUMAR, J.
\nFor The Petitioner : Sri. Aji V. Dev, Sri. M.G. Shaji And Smt.O.A. Nuriya
\nFor The Respondents : Sri. V. K. Shamsudheen
\nJUDGMENT
\nPetitioner along with others was carrying on business in partnership in the name 'Vibgyor Digital Colour Lab'. The firm of the petitio<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the firm is no longer doing business since 31.07.2011. It is the case of the petitioner that there was no communication thereafter to the firm from the Department. While so, it is stated that the petitioner has received notice under the Revenue Recovery Act for realization of amounts payable under the Act, and the enquiries made by the petitioner thereafter revealed that proceedings have been initiated by the first respondent against the firm after Ext.P3 notice under Section 25(1) of the Act, for assessing the escaped turnover of the petitioner for the year 2011-12 and an assessment order has been passed pursuant to the said proceedings, on 20\/03\/2017. Ext.P6 is the order passed by the first respondent in this connection and the said order<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n heir business address and the firm has responded to the said notice. It is submitted that in so far as the firm has received Ext.P3 notice earlier sent, they cannot be heard to contend that they have not received the notice issued prior to Ext.P6 order. It was also pointed out by the learned Government Pleader that the registration of the firm of the petitioner is yet to be cancelled and on that ground also, they cannot contend that they have not received the notice sent in the business address of the firm . = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" REJI KURIAN Versus THE STATE TAX OFFICER GOODS & SERVICE TAXES, MATTANCHERRY, THE DEPUTY COMMISSIONER GOODS & SERVICE TAXES, (FORMERLY COMMERCIAL TAXES) AND THE COMMISSIOENR OF GOODS & SERVICE TAXES (FORMERLY COMMERCIAL TAXES), THIRUVANANTHAPURAMVAT and Sales Tax2018 (6) TMI 1129 – KERALA HIGH COURT – 2018 (13) G. S. T. L. 260 (Ker.)KERALA HIGH COURT … Continue reading “REJI KURIAN Versus THE STATE TAX OFFICER GOODS & SERVICE TAXES, MATTANCHERRY, THE DEPUTY COMMISSIONER GOODS & SERVICE TAXES, (FORMERLY COMMERCIAL TAXES) AND THE COMMISSIOENR OF GOODS & SERVICE TAXES (FORMERLY COMMERCIAL TAXES), THIRUVANANTHAPURA”<\/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-12356","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12356","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=12356"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12356\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12356"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12356"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n5. True, in so far as one of the partners of the firm is doing business with others in the very same premises, they must have received Ext.P3 notice. But, that does not mean that they should always get the notices sent in that address.<\/p>\n
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