WA Nos. 1515/2019 and 1523/2019, M/s Poonam Grihanirman Private Limited v. The Goods and Service Tax Officer (W.C.), State Goods and Service Tax Department; The Commissioner of State Taxes; and The State of Kerala

1 # **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** # **`PRESENT`** ``` THE HONOURABLE MR.JUSTICE S.V.BHATTI ``` ``` & ``` ``` THE HONOURABLE MR.JUSTICE BASANT BALAJI ``` ``` WEDNESDAY, THE 16[TH] DAY OF NOVEMBER 2022 / 25TH KARTHIKA, 1944 ``` **==> picture [138 x 9] intentionally omitted <==** ## **`AGAINST THE JUDGMENT IN WP(C) 21184/2018 OF HIGH COURT OF KERALA`** ## **`APPELLANT:`** ``` M/S.POONAM GRIHANIRMAN PRIVATE LIMITED, MANIMADOM, AMBALAPPUZHA, ALLEPPEY DISTRICT, PINCODE- 688561, A PRIVATE LIMITED COMPANY, REPRESENTED BY SRI.R.ANANTHA NARAYANAN, MANAGING DIRECTOR. BY ADVS. E.P.GOVINDAN SMT.G.DEEPA ``` ## **`RESPONDENTS:`** ``` THE GOODS AND SERVICE TAX OFFICER(W.C), STATE GOODS AND SERVICE TAX DEPARTMENT, MELUVALLIL 1 BUILDING, KALLUPALAM, ALAPPUZHA, PINCODE- 688001. 2THE COMMISSIONER OF STATE TAXES, TAX TOWERS, KARAMANA, TRIVANDRUM- 695002. ``` 2 ``` 3THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM- 695001. BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL ``` ## **`OTHER PRESENT:`** ``` 0 GP M.M. JASMIN ``` ``` THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 16.11.2022, ALONG WITH WA.1523/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` 3 ``` IN THE HIGH COURT OF KERALA AT ERNAKULAM ``` ## **`PRESENT`** ``` THE HONOURABLE MR.JUSTICE S.V.BHATTI ``` ``` & ``` ``` THE HONOURABLE MR.JUSTICE BASANT BALAJI ``` ``` WEDNESDAY, THE 16[TH] DAY OF NOVEMBER 2022 / 25TH KARTHIKA, 1944 ``` ## **`WA NO. 1523 OF 2019`** ## **`AGAINST THE JUDGMENT IN WP(C)35489/2018 OF HIGH COURT OF`** ``` KERALA ``` ## **`APPELLANT:`** ``` M/S. POONAM GRIHANIRMAN PRIVATE LIMITED, MANIMADOM, AMBALAPPUZHA, ALLEPPEY DISTRICT, PIN- 688561, A PRIVATE LIMITED COMPANY, REPRESENTED BY SRI. R. ANANTHA NARAYANAN, MANAGING DIRECTOR. BY ADVS. E.P.GOVINDAN SMT.G.DEEPA ``` ## **`RESPONDENTS:`** ``` 1THE GOODS AND SERVICE TAX OFFICER (W.C.), STATE GOODS AND SERVICE TAX DEPARTMENT, MELUVALLIL BUILDING, KALLUPALAM, ALAPPUZHA, PIN-688001. 2THE COMMISSIONER OF STATE TAXES, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. ``` 4 ``` 3THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL ``` ``` OTHER PRESENT: ``` ``` 0 GP M.M. JASMIN ``` ``` THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 16.11.2022, ALONG WITH WA.1515/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` 5 ## **`JUDGMENT`** ``` [WA Nos.1515/2019, 1523/2019] ``` ## _**S.V.BHATTI, J.**_ M/s Poonam Grihanirman(P)Ltd./Writ Petitioner is the appellant and the appeals are filed against the common judgment dated 11.1.2019 in Writ Petition Nos.21184 of 2018 and 35489 of 2018. 2. We have heard Mr.Govindan E.P., learned counsel for the appellant and Smt.Jasmin M.M., learned Government Pleader for the respondents. 3. The prayers in Writ Petition No.21184 of 2018 are considered for disposing of both the appeals. The appellant filed W.P.(C)No.21184 of 2018 for the following reliefs: **i.** To call for the records leading to Ext.P1 & P2 revised assessment orders passed by the first respondent assessing authority u/s.25(1) of the Kerala Value Added Tax Act, 2003 and quash the same by issuing a writ of certiorari or by issuing any other appropriate writ, order or direction. **ii.** To declare that the first respondent assessing authority 6 have no jurisdiction to issue any notice or pass any assessment orders, penalty orders etc. under the provision of Kerala Value Added Tax Act, 2003 after 15.09.2017 in view of clause 19 of the 101 Constitution Amendment Act, 2016. **iii.** To declare that the first respondent who is appointed as an assessing authority under Kerala Goods and Service Tax Act, 2017 have no jurisdiction to pass any assessment orders under the repealed KVAT Act, 2003. **iv.** To issue a writ of mandamus or any other appropriate writ, order or direction directing the first respondent assessing authority to accept Exts.P10 & P11 form 20H declarations produced by the petitioner company. **v.** To pass appropriate orders staying all further action in pursuance of Exts.P1 and P2 revised assessment orders passed by the first respondent assessing authority. **vi.** To declare that the petitioners are not liable to pay any interest for the period prior to service of demand notice. **vii.** To issue such other writ, order or direction as this Hon’ble Court may deem fit in the facts and circumstances of the case.“ 4. Referring to the instructions received from the appellant, Adv.Govindan does not press writ prayer Nos.i,ii,iii,v,vi and vii. The prayer covered by Sl.No.iv is pressed, and the submission made by the counsel is that the appellant in due compliance with the requirement of the Act and the Rules has placed Form 20H declaration before the Assessing Officer, which according to him are fully compliant with all the formalities required for 7 acceptance of declaration filed in Form 20H. Without referring to the compliance status, by referring to a few figures which are not compatible with the turnovers undertaken by the appellant, notice under Section 25(1) has been issued. The limited prayer he makes is to direct the Assessing Officer to receive the declarations filed in Form 20H by the appellant for the respective years, verify the details contained in the respective declarations and give the benefit of deduction, as the case may be, to the appellant. 5. Smt.Jasmin appearing for the respondents states that there ought not to be any difficulty in receiving the declarations filed in Form 20H, but acceptance of the declarations filed by a dealer is a matter of verification, subject to giving that liberty to the officer, the officer could be directed to receive Form 20H declarations from the appellant and orders as are deemed necessary and correct may be passed. 6. We take note of the limited objection pointed out by the 8 counsel appearing for the State and we are not examining to what extent the declarations now sought to be filed by the appellant should be accepted by the Assessing Officer. However, when the Assessing Officer sits in his own chair, he is expected to look at respective declarations from the perspective in which the declarations are examined to record a finding on the entitlement and give what is due to the assessee/dealer. The dealer is given liberty to submit or resubmit the declarations by enclosing a copy of this judgment within four weeks from today. With the above observations, the Writ Appeals stand disposed of. Sd/- **S.V.BHATTI, JUDGE** Sd/- **BASANT BALAJI, JUDGE** css/