THANIKKUDAM BAGAWATI MILLS LIMITED Vs. STATE OF KERALA

JUDGEMENT

(1.) Petitioner seeks to quash Exts.P7 and P9 assessment orders and to direct the 2nd respondent to consider Ext.P10 appeal without pre-condition of deposit of tax demanded as per Ext.P9 assessment order for hearing the appeal.

(2.) Briefly stated, the facts necessary to decide the issue involved in the writ petition are as follows:- The petitioner is a Public Limited Company manufacturing cotton yarn and cotton yarn waste. The petitioner is registered under the KGST Act and CST Act . Assessment for the year 2000-2001 under the CST Act was completed as per Ext.P1 order dated 21.03.2005. The tax due from the petitioner was assessed as 4,32,707/-. Interest to the tune of 4,06,745/- was also demanded from the petitioner. The petitioner appealed before the Deputy Commissioner and the petitioner's appeal was allowed on 19.06.2008. Aggrieved by the appellate order, the Revenue appealed before the Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal and the Tribunal, as per Ext.P2 order dated 29.03.2010, set aside the order of the first appellate authority and directed the assessing authority to redo the assessment based on the factual position with opportunity of hearing to the petitioner to raise contentions with supporting evidence.

(3.) The petitioner states that pursuant to the order of the Tribunal, the 4th respondent-Sales Tax Officer, issued a notice dated 02.11.2010 directing the petitioner to produce the books of accounts, registers, etc. The petitioner produced all the relevant records and made written submissions dated 23.12.2010. A proposal notice dated 15.03.2011 was issued to the petitioner requiring the petitioner to file objections. The petitioner filed a reply on 06.04.2011 wherein the written submissions dated 23.12.2010 were referred to.