The petitioner is stated to be a hotelier registered
under the Kerala General Sales Tax Act, 1963 (‘Act’ for short).
The petitioner was served with Ext.P1 notice by the 2 nd
respondent under Section 45A of the Act imposing a penalty
amounting to Rs.7,11,418/-, alleging filing of incorrect returns
in the books of account. Aggrieved by the action of the 2 nd
respondent in issuing Ext.P1 notice, beyond the time
prescribed under Section 17(6) of the Act, the petitioner has
filed this writ petition.
2. A counter affidavit has been filed on behalf of the 2 nd
respondent, which states as follows:
“3. It is submitted that, M/s. Vivanata by Taj,
Kumarakom, Kottayam (herein after mentioned as
dealer) is a dealer in IMFL registered under KGST Act
bearing R.C. No.21010772. The Intelligence Squad V,
Department of Commercial Taxes, Kottayam has
inspected the place of business on 08.03.2012 and
prepared SIR No.492984 incorporating the complete
physical stock of IMFL and FMFL. Certain records
relating to the similar transaction of the dealer were
also recovered from the BAR at the time of inspection
and it was also recorded in the SIR. True copy of the
WP(C) NO. 2008 OF 2019 3 2025:KER:26332
Shop Inspection Report is produced herewith and
marked as Exhibit R2(a). A notice was issued to the
person in charge of the BAR for the production of all
books of account for the year 2011-12 up to
08.03.2012, but the dealer has failed to produce the
above.
[ad_1]
Source link