2019 (7) TMI 729

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.... Exts.P6 and P6(a) as completely illegal, beyond the jurisdiction suffer from perversity and thereby warrant the quashment of Exts.P6 and P6(a). The petitioner through Ext.P1 filed self assessment declaration. To appreciate the principal ground on which the legal objections are now raised, for convenience the following statement from Ext.P1 is excerpted hereunder:- C.TURNOVER DETAILS (VAT GOODS) Part C-Turnover on purchase of goods. Nature of Transaction Commodity Schedule Rate of Tax Purchase Value Tax paid on purchase Total Input Tax eligible for set off u/s 11 Local Purchase eligible for ITC BULLION II 1 517176293 5171760.96 522348053.96 5171760.95   Sub Total   ....

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....diate reference. "1. You have proposed to disallow input tax credit to the tune of Rs. 2,69,27,728 under third proviso to section 11(3) of the KVAT Act, 2003, being the input credit on goods stock transferred out of Kerala. It is submitted with due respect that the total input credit availed by us for the above year is only Rs. 51,71,761 as can be seen from the annual return as well as the audit statement in form 13 A filed. Therefore the proposal to disallow input tax credit of Rs. 2,69,27,728 is not an order." 5. Ext.P6 is the order made by the 1st respondent and while concluding the issue of the credit to which the petitioner is entitled to, the 1st respondent recorded the following findings:- "(a) As per annual retu....

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....nk perversity and the perversity and the perversity of reasoning is manifold from the sum and total of input credit tax claimed by the petitioner is shown as Rs. 2,69,00,000/-. 1st respondent, if would like to reassess the input credit tax component the 1st respondent can deal with Rs. 51,71,000 but not determine the input tax credit claimed by the petitioner as Rs. 2,69,00,000. He does not dispute that against the orders in Exts.P6 and P6(a) the remedy of appeal is available but perversity persuaded and embolden the petitioner to straight away and invoke the jurisdiction of this Court. 8. The writ prayers are stoutly opposed by the learned Government Pleader. She takes a cue from the very contentions urged by the learned counsel for the....