Case Law Details
Hasbro Clothing Pvt Ltd Vs Deputy Commissioner of State Taxspecial Circle (Kerala High Court)
The Kerala High Court recently addressed a case involving Hasbro Clothing Pvt Ltd and the Deputy Commissioner of State Tax Special Circle. The court’s decision revolved around the assessment orders for the years 2014-15 and 2016-17. This article provides a comprehensive analysis of the case, highlighting key points and legal implications.
Background of the Case: The case began with Hasbro Clothing Pvt Ltd, a wholesale textile dealer, challenging assessment orders (Exts.P7 and P8) for the Assessment Years 2014-15 and 2016-17 issued under the KVAT and CST Acts. These assessment orders led to a series of legal proceedings.
Appeals and Remand: In response to the initial assessment orders, Hasbro Clothing Pvt Ltd filed appeals before the 2nd respondent. Subsequently, the 2nd respondent set aside the assessment orders (Exts.P3 and P4) and remanded the matter to the Assessing Authority for further review. The petitioner was instructed to provide the necessary documents during this process.
Failure to Produce Relevant Documents: While the petitioner had the responsibility to furnish the relevant documents, they failed to do so. The Assessing Authority issued notices requesting the documents, which went unheeded by the petitioner. This lapse in providing essential documentation resulted in the Assessing Authority taking action.
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