{"id":7499,"date":"2010-04-08T00:00:00","date_gmt":"2010-04-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/hindustan-petroleum-corporation-vs-assistant-commissioner-of-on-8-april-2010"},"modified":"2016-05-27T17:52:42","modified_gmt":"2016-05-27T12:22:42","slug":"hindustan-petroleum-corporation-vs-assistant-commissioner-of-on-8-april-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/hindustan-petroleum-corporation-vs-assistant-commissioner-of-on-8-april-2010","title":{"rendered":"Hindustan Petroleum Corporation … vs Assistant Commissioner Of … on 8 April, 2010"},"content":{"rendered":"
Kerala High Court<\/div>\n
Hindustan Petroleum Corporation … vs Assistant Commissioner Of … on 8 April, 2010<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 11604 of 2010(A)\n\n\n1. HINDUSTAN PETROLEUM CORPORATION LIMITED,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. ASSISTANT COMMISSIONER OF COMMERCIAL\n                       ...       Respondent\n\n2. DEPUTY COMMISSIONER (APPEALS),\n\n3. INSPECTING ASSISTANT COMMISSIONER,\n\n4. VAT APPELLATE TRIBUNAL,\n\n                For Petitioner  :SRI.K.I.MAYANKUTTY MATHER\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :08\/04\/2010\n\n O R D E R\n               P.R.RAMACHANDRA MENON, J.\n                      ------------------------\n                  W.P.(C)No. 11604 OF 2010\n                      ------------------------\n\n                Dated this the 8th day of April, 2010\n\n                           JUDGMENT\n<\/pre>\n
      The petitioner is challenging the correctness     and the<\/p>\n
sustainability of the course pursued by the Departmental<\/p>\n
Authorities in proceeding with       coercive steps against the<\/p>\n
petitioner, notwithstanding Ext.P2 order passed by the Appellate<\/p>\n
Authority and notwithstanding the amount already satisfied by<\/p>\n
the petitioner.\n<\/p>\n
      2. The learned counsel for the petitioner submits that the<\/p>\n
impugned orders passed by the Assessing Authority have already<\/p>\n
been challenged by filing appeal before the Tribunal along with<\/p>\n
IAs for stay, wherein   Ext.P12 common order has been passed,<\/p>\n
whereby the petitioner has been directed to deposit ‘50%’ of the<\/p>\n
demand pertaining to the       three assessment years 2005 -06,<\/p>\n
2006 -07 and 2007 – 08 and ‘25%’ of the         demand relating to<\/p>\n
the penalty proceedings for the three years on or before<\/p>\n
30\/3\/2010 and to furnish security for the balance amount within<\/p>\n
4 weeks.\n<\/p>\n
      3. The case of the petitioner is that the petitioner has<\/p>\n
WPC NO. 11604\/2010               -2-<\/span><\/p>\n
already satisfied    a sum of Rs. 1,82,16,198\/- towards the<\/p>\n
assessment demanded vide their letter dated 21\/5\/2009.        It is<\/p>\n
stated that     as per    the original order, the total amount<\/p>\n
demanded for the three assessment years, inclusive of tax and<\/p>\n
interest was Rs.2,41,97,117\/-. 50% of the said demand works<\/p>\n
out to Rs.1,20,98,559\/-. This being the position, it is contended<\/p>\n
that there is an excess deposit in respect of the 50% of the<\/p>\n
demand and that the same could be given credit to in respect of<\/p>\n
the disputed ‘penalty’ in satisfaction of the condition imposed by<\/p>\n
the Tribunal.    The petitioner preferred Ext.P13 representation<\/p>\n
in this regard, which was disposed of by the Assessing Authority<\/p>\n
as per Ext. P14, stating that the petitioner had to satisfy ‘50%’<\/p>\n
of the ‘balance amount’ in respect of the assessment for three<\/p>\n
years and ‘25%’ of the balance demand pertaining to ‘penalty’<\/p>\n
for the three years.\n<\/p>\n
       4. The learned Government Pleader submits that the stand<\/p>\n
taken by the petitioner is not correct or sustainable as it was not<\/p>\n
50%\/25% (as the case may be),            of the entire outstanding<\/p>\n
liability, but  50% \/ 25% of the ‘balance       amount’ as clearly<\/p>\n
stated in the last paragraph of Ext.P12.\n<\/p>\n
WPC NO. 11604\/2010               -3-<\/span><\/p>\n
      5. The learned counsel for the petitioner submits that the<\/p>\n
basic point as to the issue involved was not properly considered<\/p>\n
by the Appellate Authority while passing the conditional order<\/p>\n
and if the merit was considered, absolutely no liability would<\/p>\n
have been there.\n<\/p>\n
      6.   The issue projected before the Tribunal, as discussed<\/p>\n
in the last   paragraph of Ext.P12, is whether the petitioner is<\/p>\n
entitled to the ‘input tax credit’ for the purchase value of the<\/p>\n
goods which are later sold at a subsidized price. It is observed<\/p>\n
by the Tribunal that, this issue is to be decided in the light of the<\/p>\n
provisions contained in the ‘2nd proviso’ to sub section Section<\/p>\n
(3) Section 11 of the Act. With regard to the appeals relating to<\/p>\n
the levy of penalty the issue is whether the penalty, is justified<\/p>\n
for non payment of interest.        Both these issues involve only<\/p>\n
questions of law and not a question of fact, which ought to have<\/p>\n
been considered by the Tribunal.\n<\/p>\n
       7. Taking note of the facts and circumstances,       the 4th<\/p>\n
respondent is directed to consider and pass final orders on Ext.P5<\/p>\n
to P10 appeals preferred by the petitioner in respect of the<\/p>\n
assessment orders regarding the fixation of liability as well as<\/p>\n
WPC NO. 11604\/2010                -4-<\/span><\/p>\n
penalty, in accordance with law, as expeditiously as possible, at<\/p>\n
any rate within three months from the date of receipt of a copy of<\/p>\n
this judgment.      The petitioner will continue to enjoy the benefit<\/p>\n
of    the interim stay     granted vide Ext.P12,     subject to the<\/p>\n
condition that the petitioner satisfies ‘25%         of the balance<\/p>\n
liability’ both in respect of the assessment as well as the penalty,<\/p>\n
simultaneously furnishing security for the balance amount, which<\/p>\n
shall be satisfied within a period of two weeks. Subject to this, all<\/p>\n
further recovery proceedings shall be kept in abeyance till the<\/p>\n
finalisation of the appeals as directed above.<\/p>\n
       The Writ Petition is disposed of as above.\n<\/p>\n<\/p>\n
                                   P.R.RAMACHANDRA MENON,
\n                                                    JUDGE.\n<\/p>\n
\ndpk<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court Hindustan Petroleum Corporation … vs Assistant Commissioner Of … on 8 April, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 11604 of 2010(A) 1. HINDUSTAN PETROLEUM CORPORATION LIMITED, … Petitioner Vs 1. ASSISTANT COMMISSIONER OF COMMERCIAL … Respondent 2. DEPUTY COMMISSIONER (APPEALS), 3. INSPECTING ASSISTANT COMMISSIONER, 4. VAT APPELLATE TRIBUNAL, […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-7499","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nHindustan Petroleum Corporation ... vs Assistant Commissioner Of ... on 8 April, 2010 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/hindustan-petroleum-corporation-vs-assistant-commissioner-of-on-8-april-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hindustan Petroleum Corporation ... vs Assistant Commissioner Of ... on 8 April, 2010 - 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