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2016 (9) TMI 563 - KERALA HIGH COURT

2016 (9) TMI 563 - KERALA HIGH COURT - TMI - Stay of assessment proceedings - dealer - KVAT, 2003 - the issue similar to the case State of Punjab and others v. Shreyans Indus Ltd etc [2016 (3) TMI 331 - SUPREME COURT] - Held that: - It shall be open for the assessment authority to complete the procedure in terms of Exts.P4 and P5 notices after giving an opportunity to the petitioner for hearing. All questions raised by the petitioner shall be considered in the properly constituted appeal/proceed .....

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P4 and P5 for the assessment years 2009-2010 and 2012-2013. 2. Ext.P3 is an assessment order passed by the first respondent on 28.09.2015, calling upon the petitioner to pay tax for an amount of ₹ 15,603/- with other dues. Petitioner has raised specific contentions with reference to the above assessment order. One is that he is not a dealer under the Kerala Value Added Tax Act, 2003 and that the initiation of proceedings is barred by limitation. During the pendency of this writ petition, E .....

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the extension of period of limitation has to be made within the period of limitation. Ext.P4 is another notice issued under Section 25 (1) of the Kerala Value Added Tax Act, 2003, on 23.2.2016 indicating that with respect to the very same assessment year 2009-2010, the turn over has to be revised on account of receipt of other OR files. Petitioner submitted an objection to the same on 29.2.2016. By another notice dated 14.1.2016, the petitioner was served with a notice proposing assessment for t .....

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d counsel for the petitioner relies upon the judgment of a Division Bench of this court in W.A.No.1399 of 2014 (Ext.P2), by which there is a finding that a transporter shall not be a dealer as defined under the Kerala Value Added Tax Act, 2003. However, Ext.P3 proceeds on the basis that the penalty proceedings had been initiated against the petitioner, on verification of the OR files, wherein it was noticed that the petitioner had transported consignments to Kerala with multiple invoices without .....

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e consignment lies with the petitioner and similar transactions which leads heavy loss to State Exchequer, had been carried out by the petitioner. These are the factual aspects involved in the matter. Merely for the reason that the petitioner is a transporting agent, does not enable him to contend that he is not a dealer, if the facts as narrated is substantiated. Since these are disputed facts, it cannot be adjudicated by this Court in a writ petition under Article 226 of the Constitution of In .....

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