M/S Hcl Comnet Ltd vs The Commercial Tax Inspector on 10 September, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WA.No. 2011 of 2009()


1. M/S HCL COMNET LTD.,
                      ...  Petitioner

                        Vs



1. THE COMMERCIAL TAX INSPECTOR,
                       ...       Respondent

2. THE DEPUTY COMMISSIONER,

                For Petitioner  :SRI.V.V.ASOKAN

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice V.K.MOHANAN

 Dated :10/09/2009

 O R D E R
                  C .N. RAMACHANDRAN NAIR &
                          V.K. MOHANAN, JJ.
                  --------------------------------------------
                        W.A. No. 2011 OF 2009
                  --------------------------------------------
               Dated this the 10th day of September, 2009

                               JUDGMENT

Ramachandran Nair, J.

Heard counsel for the appellant and Government Pleader for the

respondents. The goods detained are ordered to be released by the

learned single Judge against furnishing of Bank Guarantee for security

amount. The case of the appellant is that the transaction does not

attract tax in Kerala and so much so there is no justification to direct

the appellant to furnish security. Having regard to the contentions

raised in the appeal, we dispose of the Writ Appeal by directing the

first respondent to refer the file to the adjudicating officer immediately

on receipt of this judgment and there will be direction to the

adjudicating officer to adjudicate the case and issue order to the

appellant within ten days from the date of receipt of the file from the

first respondent, who will forward the file on the date of receipt of a

copy of this judgment itself. The appellant will appear before the

adjudicating officer, take notice and appear for hearing on the posting

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date given by him for compliance with the judgment. Since the

appellant claims to be involved in same nature of transaction, it will be

open to the appellant to make an application under Section 94 of the

Act before the Commissioner for clarification about tax liability and if

any such application is filed, there will be direction to the

Commissioner to pass orders thereon at the earliest and in any case

within one month from the date of filing of the application, provided

the appellant takes notice and appears on the posting date for hearing.

Issue photocopy of this judgment to both sides today itself.

(C.N.RAMACHANDRAN NAIR)
Judge.

(V.K. MOHANAN)
Judge.

kk

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