Anil Kumar vs Sales Tax Officer (Additional Ii) on 29 May, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 8920 of 2005(J)


1. ANIL KUMAR, M/S. ARAVIND MARKETING,
                      ...  Petitioner

                        Vs



1. SALES TAX OFFICER (ADDITIONAL II)
                       ...       Respondent

                For Petitioner  :SMT.T.S.MAYA

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR

 Dated :29/05/2008

 O R D E R
                      C.N.RAMACHANDRAN NAIR, J.
                 ....................................................................
                            W.P.(C) No.8920 of 2005
                 ....................................................................
                    Dated this the 29th day of May, 2008.

                                        JUDGMENT

The petitioner is challenging Ext.P9 notice issued by the Assessing

Officer directing the petitioner to furnish confirmation letters from the

suppliers to the effect that petitioner has not made the purchases referred to

in the order issued under Section 19 of the KGST Act which was under

challenge in appeal and revision. According to counsel for the petitioner,

petitioner has denied the purchases covered by 8 invoices referred to in

items 1 to 7 of page 2 of the assessment order issued under Section 19 of the

Act. In the normal course it is for the department to trace the supplier or

the transporter and identify the transactions as relating to the petitioner to

make addition in petitioner’s assessment. However, in this case it is

conceded that petitioner had accounted purchases from the very same

suppliers and therefore, petitioner should have no difficulty to get

confirmation letters from the suppliers that petitioner has not made the

purchases, if really petitioner has not made such purchases. In any case

there is no scope for entertaining challenge against Ext.P9 notice. The W.P.

is accordingly closed leaving freedom to the petitioner to raise objection

2

before the Assessing Officer and produce confirmation letters, if petitioner

is able to produce the same. If confirmation letters are not produced, the

officer can conduct enquiry about details of accounted purchase made by

the petitioner, proof of payments made etc. and make inferences reasonably

possible and make additions. The Assessing Officer is directed to consider

petitioner’s objections and pass orders within three months from date of

production of copy of this judgment by the petitioner.

C.N.RAMACHANDRAN NAIR
Judge
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