TaxTMI 
TaxTMI 
TaxTMI 
2017 (4) TMI 1389
X X X X Extracts X X X X
X X X X Extracts X X X X
....x Act [KVAT Act in short] and the relevant Rules thereunder. 2. The appellant in the Writ Appeal is a limited Company engaged in the manufacture of refined, bleached and deodorised palm oil [RDB Palm Oil] and a registered dealer on the rolls of the second respondent for the purpose of assessment under the KGST Act, CST Act and KVAT Act. In respect of the assessment year 2003-04, returns were filed by the assessee, disclosing a total interstate sales turnover of Rs. 77,77,79,4446.50 and claimed exemption on the turnover of Rs. 77,08,88,957.81, being consignment sales. It is stated that though returns were filed within the prescribed period of CST Act and CST (Kerala) Rules, the appellant was asked to produce the books of accounts for the year 2003 - '04 only on 27.05.2009. It was thereafter, that Ext. P1 pre-assessment notice dated 30.05.2009 was issued under Rule 6 (5) of the CST (Kerala) Rules by four members of the 'Fast track team' under Section 17D of the KGST Act. On receipt of Ext.P1, the appellant submitted Ext.P2 reply dated 15.06.2009, whereupon Ext.P3 fresh reassessment notice dated 22.12.2009 was issued, which was followed by Ext. P4 revised pre-assessment n....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rther proceedings pursuant to Ext. P1 notice issued by the second respondent. Subsequently, another Bench of this Court modified the said interim order on 12.12.2013 directing that, it will be open for the second respondent to proceed with the matter and make assessment, however, making it clear that recovery will be kept in abeyance. Since the said interim order came to be expired, it was sought to be revived by filing I.A. No. 135 of 2014, wherein an order was passed on 04.02.2014, granting interim stay of recovery pursuant to Exts. P1, P3 and P4 notices; leaving it open to the second respondent to complete the assessment which was to be provisional; subject to the result of the Writ Appeal. 5. It has been brought to the notice of this Court by the respondent/State, as per memo dated 17.10.2013 filed by the Government Pleader, that the Commercial Tax Officer, Avinashi, vide letter dated 07.06.2004 had informed the second respondent that they had invalidated the 'F' Forms issued to the dealer by name M/s Sakthi Murugan Agro Foods, Annur [registered under the said authority], who happens to be the consignee, to whom goods were sold by the appellant/assessee herein. A copy ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....notice dated 27.09.2016. On submitting Ext. P3 reply dated 25.10.2016 by the petitioner, Ext. P4 notice came to be issued on 31.10.2016. Petitioner submitted Ext. P5 reply dated 18.11.2016; pursuant to which the assessment came to be finalized as per Ext. P6 order dated 25.11.2016, fixing liability on the petitioner. It is stated that the petitioner had preferred Ext. P7 application for rectification, but the outcome is not revealed from the materials on record. Apprehending coercive proceedings, the petitioner approached this Court by filing the Writ Petition, which was admitted, also granting interim stay. The contention raised by the petitioner is exactly similar; in terms of the contentions in the Writ Appeal and the O.T. revision. 8. Heard the learned counsel for the appellant/writ petitioner/revision petitioner as well as Sri. C.K. Govindan, the learned Special Government Pleader [Taxes]. 9. As mentioned already, the submissions made before the learned single Judge in W.P.(C) No. 4832 of 2010 [forming subject matter of writ appeal] have been reiterated before this Court as well, also trying to place reliance on the verdict rendered by the Apex Court in State of Punjab and O....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t 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 or the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relation to returns, provisional assessment advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transferee of, or successor to such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, revisions, references, refunds, rebates, interest of penalty charging or payment of interest compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly: (emphasis supplied) 12. It is true that the proceedings had to be finalized by the authorities of the State as if it were the proceedings in respect of assessment/collection....