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2011 DIGILAW 761 (KER)

SHRIRAM EPC LTD. v. COMMERCIAL TAX OFFICER

2011-07-14

S.SIRI JAGAN

body2011
JUDGMENT The petitioner is a public limited company. It is engaged in the business of executing contracts. The petitioner is a registered dealer under the Kerala Value Added Tax Act and Central Sales Tax Act before the 1st respondent. The petitioner opted for compounding of tax under the first proviso to Section 8(ii) of the KVAT Act for the years 2008-09 and 2009-10. During the said period, the petitioner had executed contracts on behalf of the 2nd respondent. The payment for the work done was released after deducting tax at source, but TDS certificates were not readily issued. The petitioner wanted to produce TDS certificates in the assessment proceedings under Section 25(i) of the KVAT Act. But the assessing authority wanted to complete the assessment expeditiously and did not grant any time to produce TDS certificates to prove that the petitioner had paid compounded tax. Pursuant to the same, Exts. P2 and P2(a) notices have been issued for assessment and imposition of penalty. The petitioner is challenging the same on the ground that the petitioner has not been given sufficient opportunity to produce TDS certificates in form No. 20F. The respondents have also passed Exts. P9 and P9(a) orders pursuant to the notices. The petitioner seeks the following reliefs : "(i) to issue a writ in the nature of certiorari or any other appropriate writ or order quashing Exhibit P2 and P2(a), notices issued by the 1st respondent, U/s. 25(1) of the KVAT Act. (ii) to issue a writ in the nature of mandamus or any other appropriate writ or order directing the 2nd respondent to issue TDS certificate in Form No. 20F, within a time limit fixed by this Hon'ble court, till such time finalization of assessment proceedings as per Ext. P2 and P2(a) by the 1st respondent may be directed to be kept in abeyance. (iii) to issue a writ in the nature of mandamus or any other appropriate writ or order directing the 1st respondent to accept any objections along with TDS Certificates in Form No. 20F, filed by the petitioner, within a time limit fixed by this Hon'ble Court; (iv) to issue a writ in the nature of mandamus or any other appropriate writ or order directing the 1st respondent to issue a further notice if the officer who issued Ext. P2 and P2(a) notice got transferred." I have heard the learned Government Pleader also. P2 and P2(a) notice got transferred." I have heard the learned Government Pleader also. I am of opinion that the petitioner should be given sufficient time to produce certificates in Form No. 20F. In the above circumstances, I quash Exts. P9 and P9(a) orders directing the assessing authority to pass fresh orders expeditiously, after issuing notice to the petitioner and hearing him.