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TMI Blog2016 (9) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... 6-2016 - A.M. SHAFFIQUE, J. FOR THE PETITIONER : ADVS. SRI.K.I.MAYANKUTTY MATHER, SRI.R.JAIKRISHNA, SRI.P.RAHUL FOR THE RESPONDENT : GOVERNMENT PLEADER SMT. LILLY.K.T JUDGMENT Petitioner challenges Exts.P3, P4, P5, P6 and P7 and seeks for a direction to the first respondent not to proceed to complete the assessment proceedings as proposed in Exts.P4 and P5 for the assessment years 2009-2010 and 2012-2013. 2. Ext.P3 is an assessment order passed by the first respondent on 28.09.2015, calling upon the petitioner to pay tax for an amount of ₹ 15,603/- with other dues. Petitioner has raised specific contentions with reference to the above assessment order. One is that he is not a dealer under the Kerala Value Adde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the petitioner is that the entire proceedings initiated by the Department is illegal, as the petitioner is not a dealer. Learned counsel for the petitioner relies upon the judgment of a Division Bench of this court in W.A.No.1399 of 2014 (Ext.P2), by which there is a finding that a transporter shall not be a dealer as defined under the Kerala Value Added Tax Act, 2003. However, Ext.P3 proceeds on the basis that the penalty proceedings had been initiated against the petitioner, on verification of the OR files, wherein it was noticed that the petitioner had transported consignments to Kerala with multiple invoices without address or PIN. Further observation is made that the bulk quantity indicates that the goods were for resale. It was f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n sub-section (1) shall not apply where the turnover which escaped assessment relates to any business done by such dealer as benamidar or through a benami or where it relates to a dealer, who being liable to get himself registered under this Act and the rules made thereunder, has failed to do so or where the escaped turnover is on account of the dealer having claimed any input tax credit on the basis of any bogus or forged documents. 6. According to the learned Government Pleader, Ext.P7 had been issued by way of abundant caution. The learned Government Pleader also submits that the limitation of turnover will not apply to import purchase. Whether Section 25 (2) applies to the fact situation, is again a matter which is factual in nature ..... X X X X Extracts X X X X X X X X Extracts X X X X
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