Wp(C)/9186/2015 Of Corner Generator Sales & Service Pvt Ltd v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 11TH DAY OF JUNE 2015/21ST JYAISHTA, 1937 WP(C).No. 9186 of 2015 (W) --------------------------- PETITIONER : ----------------- CORNER GENERATORS SALES & SERVICE PVT LTD., HAVING ITS REGISTERED OFFICE AT 39/397, PLOT NO.72, MAJOR INDUSTRIAL EDSTATE DEVELOPMENT PLOT, SOUTH KALAMASSERRY P.O., KOCHI-683 104 REPRESENTED BY ITS DIRECTOR-THOMAS GEORGE, S/O.LATE GEORGE JOHN, RESIDING AT HOUSE NO.48, AYANI NADA, VIJAYA ROAD, MARADU P.O., ERNAKULAM DISTRICT-682 304. BY ADVS.SRI.N.SUBRAMANIAM SRI.M.S.NARAYANAN SRI.P.T.GIRIJAN SMT.USHA NARAYANAN RESPONDENTS : ----------------------- 1. THE COMMISSIONER OF INCOME TAX, REVENUE TOWERS, I.S.PRESS ROAD, ERNAKULAM NORTH P.O., KOCHI-682 018. REVENUE TOWERS, I.S.PRESS ROAD, ERNAKULAM NORTH P.O., KOCHI-682 018. 2. THE INCOME TAX OFFICER, WARD-I, KOCHI, REVENUE TOWERS, I.S.PRESS ROAD, ERNAKULAM NORTH P.O., KOCHI-682 018. KOCHI, REVENUE TOWERS, I.S.PRESS ROAD, ERNAKULAM NORTH P.O., KOCHI-682 018. R1 & R2 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-06-2015, ALONG WITH WPC. 11917/2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp WP(C).No. 9186 of 2015 (W) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1: TRUE COPY OF THE INCOME TAX RETURNS DATED 22.1.2014 OF THE PETITIONER FOR THE ASSESSMENT YEAR 2013-14.PETITIONER FOR THE ASSESSMENT YEAR 2013-14. EXT.P2: TRUE COPY OF THE INCOME TAX RETURNS DATED 13.3.2015 OF THE PETITIONER FOR THE ASSESSMENT YEAR 2014-15.PETITIONER FOR THE ASSESSMENT YEAR 2014-15. EXT.P3: TRUE COPY OF THE NOTICE DATED 2.09.2014 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.RESPONDENT TO THE PETITIONER. EXT.P4: TRUE COPY OF THE ORDER DATED 30.10.2014 PASSED BY THE DEBT RECOVERY TRIBUNAL, ERNAKULAM.RECOVERY TRIBUNAL, ERNAKULAM. EXT.P5: TRUE COPY OF THE NOTICE DATED 01.01.2015 ISSUED BY THE OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE, KALAMASSERY RANGE, ERNAKULAM.OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE, KALAMASSERY RANGE, ERNAKULAM. EXT.P6: TRUE COPY OF THE LETTER DATED 30.1.2015 TO THE SUPERINTENDENT CENTRAL EXCISE, KALAMASSERY.SUPERINTENDENT CENTRAL EXCISE, KALAMASSERY. EXT.P7: TRUE COPY OF THE LETTER DATED 03.02.2015 TO THE SUPERINTENDENT CENTRAL EXCISE, KALAMASSERY.SUPERINTENDENT CENTRAL EXCISE, KALAMASSERY. EXT.P8: TRUE COPY OF THE LETTER DATED 12.02.2015 TO THE SUPERINTENDENT CENTRAL EXCISE, KALAMASSERY.SUPERINTENDENT CENTRAL EXCISE, KALAMASSERY. EXT.P9: TRUE COPY OF THE LETTER DATED 03.02.2015 TO THE SUPERINTENDENT CENTRAL EXCISE, KALAMASSERY.SUPERINTENDENT CENTRAL EXCISE, KALAMASSERY. RESPONDENT(S)' EXHIBITS:NIL. //TRUE COPY// P.A. TO JUDGE A.MUHAMED MUSTAQUE, J. ------------------------------------ W.P.(C) Nos.9186 & 11917 of 2015 -----------------------------------Dated this the 11[th] day of June, 2015 J U D G M E N T These writ petitions are filed by the one and same Companyfor the reliefs related to the assessment under the Income Tax Actand to defer the demand for service tax till conclusion of theassessment of income tax. 2. W.P.(C).No.9186/2015 is filed to expedite the income taxassessment for the year 2013-14 and 2014-15. The petitionersubmits that, if the assessment is completed, they would be entitledfor refund and that can be utilized for discharging the liability ofservice tax under the Finance Act, 1994. 3. W.P.(C).No.11917/2015 is filed to defer the payment servicetax till completion of the income tax assessment under the IncomeTax Act. W.P.(C) Nos.9186 & 11917 of 2015 -----------------------------------Dated this the 11[th] day of June, 2015 J U D G M E N T These writ petitions are filed by the one and same Companyfor the reliefs related to the assessment under the Income Tax Actand to defer the demand for service tax till conclusion of theassessment of income tax. 2. W.P.(C).No.9186/2015 is filed to expedite the income taxassessment for the year 2013-14 and 2014-15. The petitionersubmits that, if the assessment is completed, they would be entitledfor refund and that can be utilized for discharging the liability ofservice tax under the Finance Act, 1994. 3. W.P.(C).No.11917/2015 is filed to defer the payment servicetax till completion of the income tax assessment under the IncomeTax Act. 4. The learned standing counsel for the Income Tax wouldsubmit that, with regard to the assessment for the year 2013-14,the other formalities are over. In that view of the matterassessment for the year 2013-14 shall be completed asexpeditiously as possible. In respect of the year 2014-15, it issubmitted that, formalities not yet over and assessing authoritycannot undertake completion unless formalities are over. Thelearned Standing Counsel would also submit that, the liability of the W.P.(C) Nos.9186 & 11917 of 2015 petitioner is totally based on independent proceedings. Thepetitioner cannot act on proceedings under the Income Tax Act todefer the payment of service tax under the Finance Act. 5. Considering the facts and circumstances and hearing thesubmissions of the learned counsel for the petitioner as well as thelearned Standing Counsel for the respondents, these writ petitionsare disposed of with the following observations : W.P.(C).No.11917/2015 The assessment for the year 2013-14 shall be completed withinthree months. In respect of the year 2014-15, the assessment shallbe completed as expeditiously as possible and as and whenscrutinies are over. W.P.(C).No.9186/2015 In respect of service tax, it is submitted by the learned counsel forthe petitioner that, they have made payments for ₹66,346/-,₹24,41,565/- & 13,58,589/-. It is also submitted that, no further₹demand has been raised. Considering the said fact, future demandfor service tax against the petitioner shall be deferred for a period offour months. AV Sd/- A.MUHAMED MUSTAQUE, JUDGE.