Alleppey Parcel Service vs. The Assistant State Tax Officer
Held
The Court found that the issues were squarely covered by a previous judgment of the same Court. Therefore, the writ petition was disposed of applying the ratio of that judgment.
Facts
The petitioner sought to drop proceedings, declare that non-filling of Part-B of a document does not fall under Section 129(1)(a), limit penalty to Sections 126(1) or 122(iv), and refund excess penalty. The petitioner also sought to quash a notice.
Key Issues
Whether non-filling of Part-B of a document constitutes an offence under Section 129(1)(a) and the appropriate penalty provisions applicable.
Sections Cited
Section 129(1)(a), Section 126(1), Section 122(iv)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 13TH DAY OF DECEMBER 2018 / 22ND AGRAHAYANA, 1940 WP(C).No. 40655 of 2018 PETITIONER/S: ALLEPPEY PARCEL SERVICE VAZHICHERRY WARD, ALAPPUZHA-1, REPRESENTED BY ITS DESIGNATED PARTNER, MEENAKURUVILLA, AGED 62 YEARS, W/O.T.T.KURUVILLA, RESIDING AT THOTTATHIL HOUSE, CULLEN ROAD, VAZHICHERRY WARD, ALAPPUZHA-1. BY ADVS. SMT.S.SUJINI GOVERNMENT PLEADER RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER SQUAD NO.III, STATE GST DEPARTMENT, ERNAKULAM-15. 2 COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, OFFICE OF THE COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, TAX DEPARTMENT, THIRUVANANTHAPURAM, PIN-695001. OTHER PRESENT: GP DR. THUSHARA JAMES
-2- W.P.(C). No. 40655 of 2018 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner in the writ petition seeks the following reliefs; “i) Issue a writ of mandamus, thereby directing the 1st respondent to drop the p
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.