Bpl Telecom Private Limtied vs State Of Kerala on 4 October, 2018
Kerala High Court
Bpl Telecom Private Limtied vs State Of Kerala on 4 October, 2018
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 04TH DAY OF OCTOBER 2018 / 12TH ASWINA,
1940
WP(C).No. 25834 of 2018
PETITIONER/S:
BPL TELECOM PRIVATE LIMTIED
SYSTEM HOUSE,CHANDRA NAGAR.P.O,PALAKKAD-
678007,REPRESENTED BY ITS COMPANY SECRETARY-
MR.D.KRISHNAN.
BY ADVS.
SRI.M.GOPIKRISHNAN NAMBIAR
SRI.JOSON MANAVALAN
SRI.K.JOHN MATHAI
SRI.KURYAN THOMAS
SRI.PAULOSE C. ABRAHAM
SRI.P.GOPINATH
SRI.RAJA KANNAN
RESPONDENT/S:
1 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO
GOVERNMENT,TAXES DEPARTMENT,
SECRETARIAT,THIRUVANANTHAPURAM-695001.
2 THE ASSISTANT COMMISSIONERASSESSMENT
SPECIAL CIRCLE,COMMERCIAL TAXES(NOW KERALA GST DEPARTMENT),PALAKKAD-678001.
3 THE DEPUTY COMMISSIONERAPPEALS
COMMERCIAL TAXES(NOW KERALA GST
DEPARTMENT),PALAKKAD-678001.
-2-
W.P.(C). No. 25834 of 2018 & con. cases
Indian Kanoon – http://indiankanoon.org/doc/32997338/ 1
Bpl Telecom Private Limtied vs State Of Kerala on 4 October, 2018
4 THE INSPECTING ASSISTANT COMMISSIONER
COMMERCIAL TAXES,(NOW KERALA GST
DEPARTMENT),PALAKKAD-678001.
OTHER PRESENT:
GP. DR. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 04.10.2018, ALONG WITH WP(C).25857/2018,
WP(C).25856/2018, WP(C).25855/2018, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
-3-
W.P.(C). No. 25834 of 2018 & con. cases
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 04TH DAY OF OCTOBER 2018 / 12TH ASWINA,
1940
WP(C).No. 25855 of 2018
PETITIONER/S:
BPL TELECOM PRIVATE LIMITED
SYSTEM HOUSE, CHANDRA NAGAR.P.O., PALAKKAD
-678007, REPRESENTED BY ITS COMPANY
SECRETARY-MR.D.KRISHNAN.
BY ADVS.
SRI.M.GOPIKRISHNAN NAMBIAR
SRI.JOSON MANAVALAN
SRI.K.JOHN MATHAI
SRI.KURYAN THOMAS
SRI.PAULOSE C. ABRAHAM
SRI.P.GOPINATH
SRI.RAJA KANNAN
RESPONDENT/S:
1 STATE OF KERALA
Indian Kanoon – http://indiankanoon.org/doc/32997338/ 2
Bpl Telecom Private Limtied vs State Of Kerala on 4 October, 2018
REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM-695001.
-4-
W.P.(C). No. 25834 of 2018 & con. cases
2 THE ASSISTANT COMMISSIONERASSESSMENT
SPECIAL CIRCLE, COMMERCIAL TAXES(NOW KERALA
GST DEPARTMENT), PALAKKAD-678001.
3 THE DEPUTY COMMISSIONERAPPEALS
COMMERCIAL TAXES (NOW KERALA GST DEPARTMENT),
PALAKKAD-678001.
4 THE INSPECTING ASSISTANT COMMISSIONER
COMMERCIAL TAXES (NOW KERALA GST DEPARTMENT),
PALAKKAD-678001.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 04.10.2018, ALONG WITH WP(C).25857/2018,
WP(C).25856/2018, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
-5-
W.P.(C). No. 25834 of 2018 & con. cases
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 04TH DAY OF OCTOBER 2018 / 12TH ASWINA,
1940
WP(C).No. 25856 of 2018
PETITIONER/S:
BPL TELECOM PRIVATE LIMITED
SYSTEM HOUSE, CHANDRA NAGAR PO, PALAKKAD-678
007,REPRESENTED BY ITS COMPANY SECRETARY
MR.D.KRISHNAN.
BY ADVS.
SRI.M.GOPIKRISHNAN NAMBIAR
SRI.JOSON MANAVALAN
SRI.K.JOHN MATHAI
Indian Kanoon – http://indiankanoon.org/doc/32997338/ 3
Bpl Telecom Private Limtied vs State Of Kerala on 4 October, 2018
SRI.KURYAN THOMAS
SRI.PAULOSE C. ABRAHAM
SRI.P.GOPINATH
SRI.RAJA KANNAN
RESPONDENT/S:
1 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO
GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM-695 001.
2 THE ASSISTANT COMMISSIONER ASSESSMENT
SPECIAL CIRCLE, COMMERCIAL TAXES (NOW KERALA
GST DEPARTMENT)PALAKKAD-678 001.
-6-
W.P.(C). No. 25834 of 2018 & con. cases
3 THE DEPUTY COMMISSIONER APPEALS
COMMERCIAL TAXES, (NOW KERALA GST
DEPARTMENT)PALAKKAD-678 001.
4 THE INSPECTING ASSISTANT COMMISSIONER
COMMERCIAL TAXES (NOW KERALA GST
DEPARTMENT)PALAKKAD-678 001.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 04.10.2018, ALONG WITH WP(C).25857/2018,
WP(C).25855/2018, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
-7-
W.P.(C). No. 25834 of 2018 & con. cases
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 04TH DAY OF OCTOBER 2018 / 12TH ASWINA,
1940
WP(C).No. 25857 of 2018
Indian Kanoon – http://indiankanoon.org/doc/32997338/ 4
Bpl Telecom Private Limtied vs State Of Kerala on 4 October, 2018
PETITIONER/S:
BPL TELECOM PRIVATE LIMITED
SYSTEM HOUSE, CHANDRA NAGAR.P.O.,PALAKKAD-
678 007,REPRESENTED BY ITS COMPANY SECRETARY-
MR.D.KRISHNAN
BY ADVS.
SRI.M.GOPIKRISHNAN NAMBIAR
SRI.JOSON MANAVALAN
SRI.K.JOHN MATHAI
SRI.KURYAN THOMAS
SRI.PAULOSE C. ABRAHAM
SRI.P.GOPINATH
SRI.RAJA KANNAN
RESPONDENT/S:
1 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO
GOVERNMENT,TAXES DEPARTMENT,
SECRETARIAT,THIRUVANANTHAPURAM- 695 001
2 THE ASSISTANT COMMISSIONERASSESSMENT
SPECIAL CIRCLE, COMMERCIAL TAXES (NOW KERALA
GST DEPARTMENT), PALAKKAD- 678 001
-8-
W.P.(C). No. 25834 of 2018 & con. cases
3 THE DEPUTY COMMISSIONERAPPEALS
COMMERCIAL TAXES (NOW KERALA GST
DEPARTMENT),PALAKKAD- 678 001
4 THE INSPECTING ASSISTANT COMMISSIONER
COMMERCIAL TAXES (NOW KERALA GST
DEPARTMENT),PALAKKAD- 678 001
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 04.10.2018, ALONG WITH WP(C).25856/2018,
WP(C).25855/2018, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
JUDGMENT
Indian Kanoon – http://indiankanoon.org/doc/32997338/ 5
Bpl Telecom Private Limtied vs State Of Kerala on 4 October, 2018
The petitioner’s counsel reports that the petitioner has already filed statutory appeals , in which it has also filed stay petitions.
- Initially, the petitioner filed these writ petitions asserting that though the limitation for filing a statutory appeal still remains, the authorities had been taking the coercive steps. In that context, this Court granted stay.
- As the writ petition reveals, the limitation lasted till 7.09.2018, and now the petitioner has also filed its appeals. Under these circumstances, these writ petitions will not survive. They W.P.(C). No. 25834 of 2018 & con. cases ought to be closed. To have an interim protection, it is open for the petitioner to approach the appellate forum and press its claim in the pending stay petitions.
With these observations, I close the writ petitions.
Sd/-
DAMA SESHADRI NAIDU JUDGE das WP(C).No. 25857 of 2018 APPENDIX PETITIONER’S/S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF THE ORDER OF ASSESSMENT DATED 14.7.2009 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2008- 09 UNDER THE KVAT ACT.
EXHIBIT P2 THE TRUE COPY OF THE JUDGMENT DATED 25.9.2009 PASSED BY THIS HON’BLE COURT IN WPC NO 27066/2009 EXHIBIT P3 THE TRUE COPY OF THE COVERING LETTER DATED 15.10.2009 ALONG WITH ACKNOWLEDGMENT COPY OF THE DELIVERY BOOK W.P.(C). No. 25834 of 2018 & con. cases EXHIBIT P4 THE TRUE COPY OF THE ORDER OF ASSESSMENT DATED 25.3.2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2008-
EXHIBIT P5 THE TRUE COPY OF THE JUDGMENT DATED 6.7.2017 ISSUED BY THIS HON’BLE COURT IN WPC NO 22351/2017 EXHIBIT P6 THE TRUE COPY OF THE ORDER DATED 21.5.2018 ISSUED BY THE 3RD RESPONDENT FOR THE YEARS 2005-06 TO 2008-09 ALONG WITH THE POSTAL COVER ACKNOWLEDGMENT THE RECEIPT OF EXT.P6 EXHIBIT P7 THE TRUE COPY OF THE ORDER DATED 28.5.2018 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2008-09 EXHIBIT P8 THE TRUE COPY OF THE JUDGMENT DATED 14.3.2012 PASSED BY THE HON’BLE HIGH COURT OF BOMBAY, IN UTI MUTIAL FUND VS. ITO, REPORTED IN (2012) 345 ITR 71 (BOM) WP(C).No. 25856 of 2018 APPENDIX PETITIONER’S/S EXHIBITS:
EXHIBIT P1 : THE TRUE COPY OF THE ORDER OF ASSESSMENT DATED 14-7-2009 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2006- 07 UNDER THE KVAT ACT.
EXHIBIT P2 : THE TRUE COPY OF THE JUDGMENT DATED W.P.(C). No. 25834 of 2018 & con. cases 25-9-2009 PASSED BY THIS HON’BLE COURT IN WPC.NO.27-66/2009 EXHIBIT P3 : THE TRUE COPY OF THE COVERING LETTER DATED 15-10-2009 ALONG WITH ACKNOWLEDGED COPY OF THE DELIVERY BOOK.
Indian Kanoon – http://indiankanoon.org/doc/32997338/ 6
Bpl Telecom Private Limtied vs State Of Kerala on 4 October, 2018
EXHIBIT P4 : THE TRUE COPY OF THE ORDER OF ASSESSMENT DATED 25-3-2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2006-
EXHIBIT P5 : THE TRUE COPY OF THE JUDGMENT DATED 6-
7-2017 PASSED BY THIS HON’BLE COURT IN WPC.NO.22349/2017.
EXHIBIT P6 : THE TRUE COPY OF THE ORDER DATED 21-5-
2018 ISSUED BY THE 3RD RESPONDENT FOR THE YEARS 2005-06 TO 2008-09 ALONG WITH POSTAL COVER ACKNOWLEDGING THE RECEIPT OF EXT P6 ORDER.
EXHIBIT P7 : THE TRUE COPY OF THE ORDER DATED 28-5-
2018 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2006-07.
EXHIBIT P8 : THE TRUE COPY OF THE JUDGMENT DATED 14-3-2012 PASSED BY THE HON’BLE HIGH COURT OF BOMBAY,IN UTI MUTUAL FUND VS. ITO, REPORTED IN [2012] 345 ITR 71 (BOM) W.P.(C). No. 25834 of 2018 & con. cases WP(C).No. 25855 of 2018 APPENDIX PETITIONER’S/S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF THE ORDER OF ASSESSMENT DATED 14/07/2009 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2005- 06 UNDER THE KVAT ACT.
EXHIBIT P2 THE TRUE COPY OF THE JUDGMENT DATED 25/09/2009 PASSED BY THIS HON’BLE COURT IN W.P.(C).NO.27066/2009.
EXHIBIT P3 THE TRUE COPY OF THE COVERING LETTER DATED 15/10/2009 ALONG WITH ACKNOWLEDGED COPY OF THE DELIVERY BOOK.
EXHIBIT P4 THE TRUE COPY OF THE ORDER OF ASSESSMETN DATED 25/03/2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2005-
EXHIBIT P5 THE TRUE COPY OF THE JUDGMENT DATED 06/07/2017 PASSED BY THIS HON’BLE COURT IN W.P.(C).NO.22348/2017.
EXHIBIT P7 THE TRUE COPY OF THE ORDER DATED 28/05/2018 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2005-06.
EXHIBIT P8 THE TRUE COPY OF THE JUDGMENT DATED 14/03/2012 PASSED BY THE HON’BLE COURT OF BOMBAY, IN UTI MUTUAL FUND VS. ITO, REPORTED IN 92012) 345 ITR 71(BOM).
Indian Kanoon – http://indiankanoon.org/doc/32997338/ 7
Bpl Telecom Private Limtied vs State Of Kerala on 4 October, 2018
W.P.(C). No. 25834 of 2018 & con. cases WP(C).No. 25834 of 2018 APPENDIX PETITIONER’S/S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF THE ORDER OF ASSESSMENT ORDER 14.07.2009 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2007- 08 UNDER THE KVAT ACT.
EXHIBIT P2 THE TRUE COPY OF THE JUDGMENT DATED 25.09.2009 PASSED BY THIS HON’BLE COURT IN W.P.(C)NO.27066/2009 EXHIBIT P3 THE TRUE COPY OF THE COVERING LETTER DATED 15.10.2009 ALONG WITH ACKNOWLEDGED COPY OF THE DELIVARY BOOK EXHIBIT P4 THE TRUE COPY OF THE ORDER OF ASSESSMENT DATED 25.03.2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2007-
EXHIBIT P5 THE TRUE COPY OF THE JUDGMENT DATED 06.07.2017 PASSED BY THIS HON’BLE COURT IN W.P.(C)NO.22350/2017 EXHIBIT P6 THE TRUE COPY OF THE ORDER DATED 21.05.2018 ISSUED BY THE 3RD RESPONDENT FOR THE YEARS 2005-06 TO 2008-09 ALONG WITH THE POSTAL COVER ACKNOWLEDGING THE RECEIPT OF EXT.P6 ORDER EXHIBIT P7 THE TRUE COPY OF THE ORDER DATED 28.05.2018 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2007-08 W.P.(C). No. 25834 of 2018 & con. cases EXHIBIT P8 THE TRUE COPY OF THE JUDGMENT DATED 14.03.2012 PASSED BY THE HON’BLE HIGH COURT OF BOMBAY,IN UTI MUTUAL FUND VS.ITO,REPORTED IN (2012)3459 ITR 71 (BOM).
Indian Kanoon – http://indiankanoon.org/doc/32997338/ 8
