IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.

TH TUESDAY, THE 15 DAY OF JULY 2025 / 24TH ASHADHA, 1947 WP(C) NO. 19440 OF 2025 PETITIONER/S:

P C THOMAS & COMPANY, PUTHUSSERY HOUSE, MAMANGALAM, PALARIVATTOM P O; ERNAKULAM, REPRESENTED BY ITS PARTNER, SRI. PAUL THOMAS, PIN - 682025 BY ADV SRI.TOMSON T.EMMANUEL RESPONDENT/S:

1 STATE OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY TO TAXES DEPARTMENT, PIN - 695001

2 COMMERCIAL TAX OFFICER (WC & LT), STATE GOODS AND SERVICES TAX DEPARTMENT, CLASS TOWER, ERNAKULAM, COCHIN, PIN - 682018

3 DEPUTY COMMISSIONER (ARREAR RECOVERY), STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMANOOR P O; THEVARA, COCHIN, PIN – 682015

4 DEPUTY COMMISSIONER OF TAX PAYER SERVICES, PALARIVATTOM ATPERUMANOOR P O; THEVARA, COCHIN, PIN - 682015 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.07.2025, ALONG WITH WP(C).19442/2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.

TH TUESDAY, THE 15 DAY OF JULY 2025 / 24TH ASHADHA, 1947 WP(C) NO. 19442 OF 2025 PETITIONER/S:

P C THOMAS & COMPANY, PUTHUSSERY HOUSE, MAMANGALAM, PALARIVATTOM P O; ERNAKULAM, REPRESENTED BY ITS PARTNER, SRI. PAUL THOMAS, PIN - 682025 BY ADV SRI.TOMSON T.EMMANUEL RESPONDENT/S:

1 STATE OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY TO TAXES DEPARTMENT, PIN - 695001

2 COMMERCIAL TAX OFFICER (WC & LT), STATE GOODS AND SERVICES TAX DEPARTMENT, CLASS TOWER, ERNAKULAM, COCHIN, PIN - 682018

3 DEPUTY COMMISSIONER (ARREAR RECOVERY), STATE GOODS AND SERVICES TAX DEPARTMENT,PERUMANOOR P O;

THEVARA, COCHIN, PIN – 682015

4 DEPUTY COMMISSIONER OF TAX PAYER SERVICES, PALARIVATTOM ATPERUMANOOR P O;

THEVARA, COCHIN, PIN - 682015 OTHER PRESENT:

SHRI.ARUN AJAY SANKAR, G.P THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.07.2025, ALONG WITH WP(C).19440/2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT

Both these writ petitions are filed by the same petitioner, being aggrieved by the Ext.P6 recovery notice dated 12.05.2025 in W.P.(C) No.19442/2025 and Ext.P7 recovery noticed dated 12.05.2025 in W.P.(C) No.19440/2025, demanding arrears of tax under the provisions of the Kerala Value Added Tax Act, pertaining to the assessment years 2005-2006, 2006-2007, 2012-2013 and 2013-2014.

2. The specific contention raised by the petitioner in respect of the assessment years 2005-2006 and 2006-2007 is that, the assessment orders were already interfered with by this Court in W.P.(C) No.38711/2016, and quashed the same, in view of the fact that the said orders were passed beyond the statutory time limit contemplated under the Act. With respect to the assessment years 2012-2013 which is the subject matter in W.P.(C) No.19442/2025 and the assessment year 2013-2014 which is the subject matter in W.P.(C) No.19440/2025, the specific case of the petitioner is that, as against the assessment orders, which are produced as Ext.P4 in these writ petitions, the petitioner had already submitted rectification application which are produced as Ext.P5 in both these writ petitions as early as on 01.12.201 and 06.04.2019 respectively. According to the petitioner, the recovery proceedings are initiated pending consideration of the rectification application. This writ petition is submitted in such circumstances.

3. I have heard Sri.Tomson T Emmanuel, the learned counsel for the petitioner and Sri.Arun Ajay Shankar, the learned Government Pleader for the respondents.

4. As mentioned above, the main challenge is against Ext.P6 in W.P.(C) No.19442/2025 and Ext.P7 in W.P.(C) No.19940/2025, which are demand notices issued for realizing the tax arrears payable under the Kerala Value Added Tax. As far as the demand made pursuant to the assessment years 2005-2006 and 2006-2007 are concerned, it is pointed out that the relevant assessment orders are already quashed by this Court as per W.P.