Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 2ND DAY OF APRIL 2024 / 13TH CHAITHRA, 1946 WP(C) NO.9624 OF 2024 PETITIONER :- KALS BREWERIES PVT. LTD., AGED 50 YEARS POOLANI, CHALAKUDY, THRISSUR, PIN - 680 311 REPRESENTED BY ITS AUTHORISED SIGNATORY, MR. T.S AJITH BY ADVS.
ABRAHAM JOSEPH MARKOS V.ABRAHAM MARKOS ISAAC THOMAS P.G.CHANDAPILLAI ABRAHAM ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARA JOHN VITHAYATHIL AIBEL MATHEW SIBY RESPONDENTS :- 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001 2 THE DEPUTY COMMISSIONER, TAX PAYER SERVICES DIVISION, STATE GST DEPARTMENT, IRINJALAKUDA, PIN - 680 125 3 JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT,3RD FLOOR, SGST COMPLEX, POOTHOLE,THRISSUR, PIN - 680 004 SMT. RESHMITA RAMACHANDRAN, GP SRI.P.R.SREEJITH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO.9624 OF 2024 -: 2 :- JUDGMENT Dated this the
2 nd day of
April
, 2024
The present writ petition has been filed impugning Ext.P10 series orders and demand notices passed for realising the penalty amount assessed under the provisions of the Kerala General Sales Tax Act. Against the assessment order, the petitioner is in appeal.
It is submitted that the Appellate Authority has reserved the order on the appeal. However, the impugned revenue recovery notices have been issued for realising the penalty amount.
2.
Learned counsel for the petitioner submits that he would like to confine his argument only on the aspect that till a decision is taken on the appeal against the assessment order, the impugned revenue recovery notices may not be enforced for realising the penalty amount.
3.
Mrs.Reshmita Ramachandran, learned Government Pleader, on instructions, submits the fact is that the order on appeal has been reserved.
4.
Considering the aforesaid fact that the order on appeal has been reserved and the penalty would be dependent on the outcome of the appeal, it will be appropriate to direct the Authority not to enforce the impugned revenue recovery notices for realising
WP(C) NO.9624 OF 2024 -: 3 :- the penalty amount till the order on appeal is passed. The Appellate Authority is expected to dispose of the appeal expeditiously.
The present writ petition stands disposed of with the aforesaid terms.
Sd/-
DINESH KUMAR SINGH
JUDGE Jvt/2.4.2024
WP(C) NO.9624 OF 2024 -: 4 :- APPENDIX OF WP(C) 9624/2024 PETITIONER EXHIBITS :- Exhibit P1 TRUE COPY OF THE EXEMPTION NOTIFICATION G.O.(P) NO.152/2022/TAXES DATED 01.12.2022 ISSUED BY THE 1ST RESPONDENT Exhibit P2 TRUE COPY OF THE NOTICE UNDER SECTION 45A OF THE KGST ACT DATED 09.06.2023 FOR JANUARY 2023 ISSUED BY THE 2ND RESPONDENT Exhibit P3 TRUE COPY OF THE NOTICE IN FORM NO.50 DATED 13.06.2023 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2022-23.
Exhibit P4 TRUE COPY OF THE JUDGMENT DATED 18.09.2023 FILED BY THE PETITIONER BEFORE THIS HONOURABLE COURT IN W.P.(C) NO.29991/2023.
Exhibit P5 TRUE COPY OF THE ORDER DATED 20.11.2023 OF THE 2ND RESPONDENT Exhibit P6 TRUE COPY OF THE APPEAL MEMORANDUM DATED 19.12.2023 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P6(a) TRUE COPY OF THE STAY PETITION DATED 19.12.2023 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P6(b) TRUE COPY OF THE LETTER DATED 11.01.2024 ISSUED BY THE PETITIONER CONTAINING ACKNOWLEDGMENT OF THE 2ND RESPONDENT Exhibit P7 TRUE COPY OF THE APPEAL POSTING NOTICE DATED 19.01.2024 ISSUED BY THE 3RD RESPONDENT Exhibit P8 TRUE COPY OF THE LETTER DATED 01.01.2024 ISSUED BY THE 2ND RESPONDENT Exhibit P9 TRUE COPY OF THE COMMON REPLY DATED 10.01.2024 FILED BY THE PETITIONER TO THE NOTICEE FOR THE PERIOD JANUARY TO NOVEMBER 2023 Exhibit P10 TRUE COPY OF THE ORDER AND DEMAND NOTICE DATED 17.01.2024 FOR THE PERIOD JANUARY 2023 Exhibit P10(a) TRUE COPY OF THE ORDER AND DEMAND NOTICE DATED 17.01.2024 FOR THE PERIOD FEBRUARY 2023 ISSUED BY THE 2ND RESPONDENT Exhibit P10(b) TRUE COPY OF THE ORDER AND DEMAND NOTICE DATED 17.01.2024 FOR THE PERIOD MARCH 2023 ISSUED BY THE 2ND RESPONDENT.
Exhibit P10(c) TRUE COPY OF THE ORDER AND DEMAND NOTICE DATED 17.01.2024 FOR THE PERIOD APRIL 2023 ISSUED BY
WP(C) NO.9624 OF 2024 -: 5 :- THE 2ND RESPONDENT Exhibit P10(d) TRUE COPY OF THE ORDER AND DEMAND NOTICE DATED 17.01.2024 FOR THE PERIOD MAY 2023 ISSUED BY THE 2ND RESPONDENT Exhibit P10(e) TRUE COPY OF THE ORDER AND DEMAND NOTICE DATED 17.01.2024 FOR THE PERIOD JUNE 2023 ISSUED BY THE 2ND RESPONDENT Exhibit P10(f) TRUE COPY OF THE ORDER AND DEMAND NOTICE DATED 17.01.2024 FOR THE PERIOD JULY 2023 ISSUED BY THE 2ND RESPONDENT Exhibit P10(g) TRUE COPY OF THE ORDER AND DEMAND NOTICE DATED 17.01.2024 FOR THE PERIOD AUGUST 2023 ISSUED BY THE 2ND RESPONDENT Exhibit P10(h) TRUE COPY OF THE ORDER AND DEMAND NOTICE DATED 17.01.2024 FOR THE PERIOD SEPTEMBER 2023 ISSUED BY THE 2ND RESPONDENT Exhibit P10(i) TRUE COPY OF THE ORDER AND DEMAND NOTICE DATED 17.01.2024 FOR THE PERIOD OCTOBER 2023 ISSUED BY THE 2ND RESPONDENT Exhibit P10(j) TRUE COPY OF THE ORDER AND DEMAND NOTICE DATED 17.01.2024 FOR THE PERIOD NOVEMBER 2023 ISSUED BY THE 2ND RESPONDENT