WP(C) NO. 33141 OF 2023 1 2025:KER:25774 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 26TH DAY OF MARCH 2025 / 5TH CHAITHRA, 1947 WP(C) NO. 33141 OF 2023 PETITIONER : ABDUL GAFOOR, AGED 55 YEARS S/O. HAMZA VELUTHEDATH HOUSE, MUDICKAL P.O,PERUMBAVOOR, ERNAKULAM, PIN – 683 547. BY ADV K.I.SAGEER RESPONDENTS: 1 UNION OF INDIA, REPRESENTED BY SECRETARY, DEPARTMENT OF TAX, GOVERNMENT OF INDIA, NEW DELHI, PIN – 110 001. 2 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, STATE TAX DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 PRINCIPAL SECRETARY, DEPARTMENT OF FINANCE, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. 4 PRINCIPAL SECRETARY DEPARTMENT OF REVENUE, GOVT. SECRETARIAT THIRUVANANTHAPURAM, PIN – 695 001. 5 COMMERCIAL TAX OFFICER MINI CIVIL STATION, PERUMBAVOOR ERNAKULAM, PIN – 683 544. WP(C) NO. 33141 OF 2023 2 2025:KER:25774 6 ASSISTANT COMMISSIONER OF STATE TAX-II STATE GOODS & SERVICES TAX DEPARTMENT SPECIAL CIRCLE MATTANCHERY AT ALUVA KAP COMPLEX, 3RD FLOOR, RAILWAY STATION ROAD ALUVA, ERNAKULAM, PIN – 683 101. 7 JOINT COMMISSIONER STATE GOODS AND SERVICE DEPARTMENT MINI CIVIL STATION, ALUVA, ERNAKULAM, PIN – 683 101. GP JASMIN M.M THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 33141 OF 2023 3 2025:KER:25774 BECHU KURIAN THOMAS, J. ......…............................................. W.P.(C) No.33141 of 2023 …................................................ Dated this the 26th day of March, 2025 JUDGMENT Petitioner seeks for the following reliefs :- i) Issue a writ of Mandamus or any other appropriate writ, direction or order directing the Respondent No.1 to 4 to grant at least one year time for production of C-Forms in the case of assessment based on the non-production of C-Forms for the interstate consignment of goods. ii) To direct the Respondent No.1 to 4 to give up or grant permanent exemption for production of C-Forms based on the difficulty faced by the petitioner. iii) To direct the 4th respondent to restrain the officials from invoking speedy recovery measures for C-Form related assessments at least one year and to keep in abeyance all recovery proceedings in the case of assessments based on non-production of C-Forms for interstate consignments. iv) To keep in abeyance of all proceedings for speedy assessment or recovery till such time that may granted by this Hon’ble Court; v) To dispense with filing of translation of vernacular documents in the interest of justice; 2. Petitioner claims to be engaged in the business of veneer and plywood and had several interstate sales on the strength of C-Forms. Pursuant to the assessment for the years 2014-2015 and 2015-2016, petitioner was found liable to pay Central Sales Tax along with interest. For the year WP(C) NO. 33141 OF 2023 4 2025:KER:25774 2014-2015, an amount of Rs.1,12,20,461/- was liable to be paid while for the year 2015-2016, an amount of Rs.93,12,003/- was found liable to be paid. According to the petitioner, amounts imposed by the two assessment orders ought not to be recovered from him and he should be granted further time to produce the C-Forms, to enable him to claim the concessional rate of tax. 3. Having heard the learned counsel for the petitioner as well as the learned Government Pleader, and on a perusal of Ext.P2 and Ext.P3 orders, this Court is of the view that the petitioner is not entitled for any relief. 4. The assessment orders specifically stated that though petitioner had claimed a concessional rate of tax at 2%, the interstate sales made were not supported by any C-Forms so as to avail the benefit of concessional rate of tax. To the extent C-Forms were not available such benefit was not granted. The assessment orders were passed on 28.06.2018 and till date petitioner has not been able to produce the C-Forms. Further grant of time for production of C-Forms cannot be permitted and it is evident that petitioner is unable to produce the C-Forms. In such circumstance the reliefs sought for in the writ petition cannot be allowed. Hence, the writ petition is dismissed. sd/- BECHU KURIAN THOMAS JUDGE AMV/27/03/2025 WP(C) NO. 33141 OF 2023 5 2025:KER:25774 APPENDIX OF WP(C) 33141/2023 PETITIONER EXHIBITS EXHIBIT -P1 A TRUE COPY OF THE CERTIFICATION OF REGISTRATION UNDER THE KVAT ACT EXHIBIT -P2 A TRUE COPY OF THE ORDER DATED 28.06.2018 ISSUED BY THE 6TH RESPONDENT VIDE ASSESSMENT NO.-32150756801 C/2014-15/CST EXHIBIT-P3 A TRUE COPY OF THE ORDER DATED 28.06.2018 ISSUED BY THE 6TH RESPONDENT VIDE ASSESSMENT NO.-32150756801 C/2015-16/CST EXHIBIT-P4 A TRUE COPY OF THE NOTICE DATED NIL ISSUED BY THE 7TH RESPONDENT