2016 (9) TMI 563

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....lling upon the petitioner to pay tax for an amount of Rs. 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, Ext.P7 order was passed by the Deputy Commissioner, Commercial Taxes, by which the period of limitation for passing assessment orders has been extended in respect of the petitioner. According to the petitioner, Ext.P7 order had been issued on 15.3.2016, when the period of limitation had already expired on 1.4.2016. The learned counsel relies upon the decision of the Apex Court in State of Punj....

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....t was noticed that the petitioner had transported consignments to Kerala with multiple invoices without address or PIN. Further observation is made that the bulk quantity indicates that the goods were for resale. It was further observed that the petitioner had released the goods after remitting the security and therefore, it is clear that the consignment belongs to them. Since the petitioner failed to produce the books of account at the time of enquiry, the Commercial Tax Officer (Enquiry), Mattanchery had converted the security into penalty. On these facts, it is noticed that the ownership of the consignment lies with the petitioner and similar transactions which leads heavy loss to State Exchequer, had been carried out by the petitioner. ....