Case Law Research

The High Court of Kerala : ROCHE DIAGNOSTICS INDIA PVT. LTD. Vs THE COMMERCIAL TAX OFFICER, (ENQUIRY), THIRUVANANTHAPURAM, KERALA VATAPPELLATE TRIBUNAL & THE MANAGER, CITI BANK N.A.,MUMBAI : 5th September, 2016

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE

MONDAY, THE 5TH DAY OF SEPTEMBER 2016/14TH BHADRA, 1938

WP(C).No. 29404 of 2016 (A)

----------------------------
PETITIONER(S):
-----------------------
ROCHE DIAGNOSTICS INDIA PVT. LTD.,

REPRESENTED BY ITS AUTHORIZED SIGNATORY
MR.SAJIKUMAR V.N.
BY ADVS.SMT.S.K.DEVI,
SRI.SANTHOSH P.ABRAHAM.

RESPONDENT(S):
-------------------------
1. THE COMMERCIAL TAX OFFICER, (ENQUIRY),
OFFICE OF DEPUTY COMMISSIONER,
DEPARTMENT OF COMMERCIAL TAXES,
 THIRUVANANTHAPURAM.

2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
THIRUVANANTHAPURAM.

3. THE MANAGER, CITI BANK N.A.,
FORT MUMBAI - 400 001.

R1 & R2 BY GOVT.PLEADER SRI.P.K.SHAMSUDDIN.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 05-09-2016, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:

WP(C).No. 29404 of 2016 (A)


A.M.SHAFFIQUE, J.

---------------------------------
W.P.(C) No. 29404 of 2016
---------------------------------
Dated this the 05th day of September, 2016

J U D G M E N T

Petitioner had filed an appeal before the Kerala Value Added Tax Appellate Tribunal challenging the order passed in an appeal. The petitioner had also filed an application for stay as Exhibit P4. It is submitted that while releasing the goods petitioner had given a bank guarantee which is sought to be encashed during the pendency of appeal and consideration of the stay petition. Having regard to the limited request made by the petitioner, it will only be appropriate to direct the Bank not to pay the amount covered by the bank guarantee until the disposal of Exhibit P4 application. In the result, this writ petition is disposed of as under:

(i) The third respondent Bank shall defer payment of the amount covered by the bank guarantee and shall abide by further orders to be passed by the Tribunal in Exhibit P4 application.

(ii) The Tribunal shall consider Exhibit P4 application within a period of one month from the date of receipt of a copy of this judgment.


A.M.SHAFFIQUE
JUDGE

DMR/-

APPENDIX
PETITIONER'S EXHIBITS:-

EXHIBIT P1 TRUE COPY OF THE ORDER NO.CTET.B4-4A/11-12 DATED 22/09/2015
ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE APPELLATE ORDER NO.KVATA NO.383/15
DATED 26/04/2016 ISSUED BY THE DEPUTY COMMISSIONER
(APPEALS) COMMERCIAL TAX, THIRUVANANTHAPURAM.

EXHIBIT P3 TRUE COPY OF THE APPEAL MEMORANDUM DATED 09/08/2016 FILED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P4 TRUE COPY OF THE STAY PETITION DATED 31/08/2016 FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P5 TRUE COPY OF THE COMMUNICATION NO.CTET-B4-4A-11-12
DATED 26/08/2016 SENT BY THE 1ST RESPONDENT TO THE
3RD RESPONDENT.

RESPONDENT'S EXHIBITS:- NIL.

//TRUE COPY//
P.S.TO JUDGE
rs.

Additional Info

  • Date Range: Monday, 05 September 2016
  • Court/Authority: High Court
  • Tax Type: Sales/Comrcl/TradeTax/VAT/CST
  • Petitioner/Appellant: ROCHE DIAGNOSTICS INDIA PVT. LTD. Vs THE COMMERCIAL TAX OFFICER, (ENQUIRY), THIRUVANANTHAPURAM, KERALA VATAPPELLATE TRIBUNAL & THE MANAGER, CITI BANK N.A.,MUMBAI
  • Respondent: ROCHE DIAGNOSTICS INDIA PVT. LTD. Vs THE COMMERCIAL TAX OFFICER, (ENQUIRY), THIRUVANANTHAPURAM, KERALA VATAPPELLATE TRIBUNAL & THE MANAGER, CITI BANK N.A.,MUMBAI
  • Appl no. or Appl year: WP(C).No. 29404 of 2016 (A)
  • Supreme Court Location: Delhi
  • High Court Location: Kerala High Court
  • AAR Location: Delhi
  • Authority: Supreme Court

A New Feature :

Advanced Case Law Search

 

7th April, 2016

The “Advanced Case Law Search” feature in TaxQuotient  enables search on separate parameters such as Court, Tax Type, Date (from & to Range), appellant, respondent and even keywords. This helps you in locating case law you are searching for swiftly.

TIP: #1 : If you want to view the latest cases, just enter the start and end dates keeping all other boxes blank. You will get a list of all available indirect tax cases during that period.

TIP # 2 : Please keep the date range (start to end date) for upto 6 months.

TIP # 3 : Don't forget to reset the search to clear the earlier results before a new search.

Click to enter Advanced Case Law Search

 GST Bill passed by Parliament

 

 

 

The 122nd Constitution Amendment Bill introduced in Parliament in December 2014 has been passed by the Rajya Sabha and now also by the Lok Sabha with the amendments.  Now the Bill must get ratified by at least half the number of 31 State Legislatures which means 16 States and then finally get the approval from the President.

Thereafter the GST Council has to be set up which will determine the GST design at the granular level. This will include the structure of GST including scope of CGST, SGST and IGST, the taxes subsumed, the items/commodities covered and other critical aspects such as the threshold limits for taxability, exemptions, and several other parameters critical for an ideal  GST.

Further, for the GST to operate smoothly, the taxes paid on goods and services at every stage in the value chain needs to be tracked. This requires an IT infrastructure which will track the transactions and taxes paid and form the back-bone of GST. Reportedly considerable work has been already done on it, nevertheless it will need changes to correctly reflect the GST Law proposed by the GST Council and accepted by the Central & State Legislatures.

Last but not the least,  the tax authorities and other stakeholders who will implement the GST need to be trained for a smooth introduction.

Seven questions to know if you 

are paying taxes 

correctly?

If you are the CFO or the Tax Head you ought to read this. Click Here

CESTAT Updates

June- July 2016

 

Brief update on CESTAT judgements passed during June 2016 to July 2016. Please note this update is not a summary of the cases but only leads on important issues decided. The links to the judgments are also provided for the full text.

Click here for update

Our Main Services 

in Indirect Taxes

 

  • Business structuring and tax planning
  • Review of end-to-end business processes for indirect taxes
  • Strategy to prevent litigation, representation and litigation support
  • Tax compliance and tax control framework
  • Support on specific issues
Go to top