Little Flower Traders Vs State Tax Officer (Kerala High Court)
Kerala High Court held that since assessment proceedings u/s. 25(1) of the Kerala Value Added Tax Act, 2003 [KVAT] have been remanded, writ petition challenging penalty proceedings thereof is disposed with direction to department to pass appropriate orders on application.
Facts- Petitioner is a partnership firm conducting a business under the name ‘Little Flower Traders’, at Vadakkan cherry, Palakkad. For the assessment year 2013-14, an assessment order was issued pursuant to a notice u/s. 25(1) of the Kerala Value Added Tax Act, 2003 on 22.02.2016. The said order was challenged before the appellate authority. By order dated 25.11.2024, the appeal was allowed and was remanded back for fresh consideration on noticing that the order impugned therein was passed ex-parte. The petitioner was even directed in the said order, to produce all documents relating to the assessment year 2013-14 within two months from the date of receipt of the order failing which it was also directed to reinstate the original order itself.
In the meantime, the penalty proceedings on the basis of which the assessment u/s. 25(1) of KVAT Act was initiated has been challenged before this Court.
Conclusion- Held that application has been filed before the first respondent requesting for providing copies of documents and for grant of an opportunity for cross-examination. Since the assessment proceedings have been remanded back to the first respondent to reconsider the matter afresh, I am of the view that this writ petition can be disposed of by directing the first respondent to pass appropriate orders on application.
