Dennish Kollikkara Vijayan vs. Assistant State Tax Officer
Held
The Court directed the 1st respondent to comply with its previous judgment (Ext.P8), allowing the petitioner two weeks to submit additional materials. The respondent must then pass fresh orders after affording the petitioner an opportunity of hearing, deferring all recovery proceedings until new orders are issued.
Facts
The petitioner challenged recovery proceedings initiated by tax authorities, contending that they failed to comply with a previous High Court judgment (Ext.P8) which had remanded the assessment matter for fresh consideration. The authorities issued an intimation (Ext.P14) stating recovery would continue without passing fresh orders.
Key Issues
Whether tax authorities can continue recovery proceedings without first complying with a High Court judgment that remanded the assessment for fresh consideration, including evaluation of new evidence and a specific GST circular.
Sections Cited
Circular No.183/15/2022-GST dated 27.12.2022
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 17TH DAY OF JULY 2024 / 26TH ASHADHA, 1946 WP(C) NO. 18409 OF 2024 PETITIONER/S: DENNISH KOLLIKKARA VIJAYAN,AGED 49 YEARS PROPRIETOR, SREE KRISHNA OIL MILS, CHENGALUR P.O, THRISSUR, KERALA, PIN - 680312 BY ADVS. T.K.SREEKALA S.PARVATHI NIKITHA SUSAN PAULSON ANAND GEO V.V.ASOKAN (SR.) RESPONDENT/S: 1 ASSISTANT STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, TAXPAYER SERVICE CIRCLE, IRINJALAKUDA, THRISSUR, KERALA, PIN - 680125 2 THE COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, COCHIN COMMISSIONERATE, CR BUILDING, I.S. PRESS ROAD, ERNAKULAM NORTH P.O.,KOCHI, PIN - 682018 3 STATE OF KERALA,REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN - 695001 4 UNION OF INDIA,REPRESENTED BY THE SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 5 SREE TRADERS,GSTN 32ASOPA6482G1ZR,5/1248, BYE PASS ROAD, KODUVAYUR, PALAKKAD- REPRESENTED BY ITS PROPRIETOR MR. S. ARUNCHAMY, PIN - 678501
The judgment continues below.
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