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HIGH COURT OF KERALA
N. NAGARESH, J
M/S BPL LTD BPL WORK – Appellant
Versus
STATE OF KERALA – Respondent
| Table of Content |
|---|
| 1. petitioner contesting assessment based on late form-f submission. (Para 1 , 2 , 3 , 4) |
| 2. government argues for adherence to procedural timelines. (Para 5 , 8 , 9) |
| 3. court allows reassessment taking into account delayed submission reasons. (Para 7 , 12 , 17) |
| 4. court underscores need for equitable assessment consideration. (Para 10 , 18 , 19 , 21) |
| 5. discusses procedural rules regarding timely submission of tax proofs. (Para 13 , 15 , 20) |
JUDGMENT
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The petitioner, an incorporated Company and an assessee under the Central Sales Tax Act, 1956 and the Kerala Value Added Tax Act, 2003 , is before this Court seeking to quash Ext.P5 and to direct the 2nd respondent- Assistant Commissioner of Commercial Taxes to consider an assessment afresh, after affording an opportunity of hearing to the petitioner.
2. The petitioner states that the 2nd respondent completed assessment of the petitioner under the Central Sales Tax Act, 1956 for the year 2013-'14 by assessing the turnover of inter-State stock transfer at ₹20,00,95,588/- at the rate of 5% for non-production of Form-F, as per Ext.P1 Assessment Order dated 12.10.2015. The said assessment was made overlooking
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