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TMI Blog2016 (1) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- The issue of stock transfer and sufferance of taxes are to be proved by documents only. Hence, to give quietus to the issue, this court is of the view that yet another opportunity shall be provided to the petitioner. Hence, the impugned order dated 28.05.2015 is set aside and the matter is remitted back to the 4th respondent for passing orders afresh. The petitioner is permitted to produce all the stock transfer related documents, check post partaiculars and the details of payments made in respect of the assessments completed by the Kerala authorities, along with tax payment certificates related to the year 2012-13 - Matter remanded back. - W.P.No.20290 of 2015 & M.P.Nos.1 of 2015 - - - Dated:- 21-9-2015 - MR. R. MAHADEVAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 91,02,94,770/-. With effect from 1.11.2011, the Commissioner of Commercial Taxes, State of Kerala issued a circular No.16/2011, by which, all dealers moving goods into and out of the State of Kerala had to declare the transaction details through online by electronic filing of a declaration in Form 8F and the printout of the e-token generated by the system should accompany the consignment along with other statutory documents at the border check post. The said regulation could be complied with by either the dealer or the transporter. In the case of the petitioner, in most instances, the petitioner had themselves generated declaration in Form 8F and in some cases the transport was directed to generate the declaration and carry the e-token ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the period 2011-12, 2012-13 and 2013-14, the petitioner's representative at Kerala appeared before the said authority in the presence of the officers of the interstate Investigation Cell, Tamil Nadu, wherein, all the relevant documents were verified , but, no defects were noticed. However, the 5th respondent passed an order dated 21.4.2014 confirming his proposals to disallow the claim of exemption on stock transfer without any reference to his notice dated 7.1.2014 and the objections filed by the petitioner. In the said order the 5th respondent disallowed the claim of exemption on the stock transfer value of ₹ 31,28,00,522/- as not accompanied with Form 8F, apart from levying penalty. 2.3 The petitioner filed an application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to dismiss the writ petition. 5. Heard both sides. 6. This is the second round of litigation. Earlier, in W.P.Nos. 21094 21095 of 2014, the primary contention of the petitioner was that the stocks transferred to their own branches in Kerala, had been taken to be inter-state sales and the total and taxable turnover determined, though the petitioner had produced a bunch of invoices raised in Kerala and the turnover details. According to the petitioner, tax has also been paid in Form 8 under the Kerala VAT Act. This court, while setting aside the impugned orders in the said writ petitions, directed petitioner to produce all the documents including the invoices raised in Kerala, proof of payment under the Kerala VAT Act and the certific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent for passing orders afresh. The petitioner is permitted to produce all the stock transfer related documents, check post partaiculars and the details of payments made in respect of the assessments completed by the Kerala authorities, along with tax payment certificates related to the year 2012-13, within a period of two weeks from the date of receipt of a copy of this order and on receipt of the same, the 4th respondent is directed to consider the same and pass appropriate orders afresh, after affording an opportunity of personal hearing to the petitioner, within a period of four weeks thereafter. If any of the conditions are not complied, it is open to the 4th respondent to pass appropriate order on merits. The writ petition is disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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