Judgment
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 27TH DAY OF JULY 2023 / 5TH SRAVANA, 1945 WP(C) NO. 23895 OF 2022 PETITIONER/S:
M/S. CALICUT COSMOPOLITAN CLUB BEACH ROAD, KOZHIKODE, PIN – 673032 REPRESENTED BY ITS SECRETARY, KUMARDAS K.P., BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT/S:
1 STATE TAX OFFICER 1ST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, JAWAHAR NAGAR, ERANHIPALAM, KOZHIKODE., PIN - 673006 2 COMMISSIONER OF COMMERCIAL TAXES STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 OTHER PRESENT:
RESHMITA RAMACHANDRAN(GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO.23895 OF 2022 2 JUDGMENT 1.
The present writ petition has been filed under Article 226 of the Constitution of India challenging Exts.P1 to P10 notices and also Ext.P12 notice for imposing penalty under Section 45A of the Kerala General Sales Tax Act, 1963 for not filing the returns from June 2020 till March, 2021.
2.
The learned counsel for the petitioner submits that the petitioner has filed replies/objections to the said notices, in which the authority concerned did not take any favourable decision. So that the petitioner has filed the present writ petition. So as the competent authority is seized of the matter, a final decision is yet to be taken by the authority concerned, this Court is not inclined to entertain this writ petition.
3.
However, it is provided that the petitioner through its Secretary shall appear before the first respondent within a period of seven days from today. The petitioner will produce all the documents which are required by the authority for the adjudication of the said notices. While
WP(C) NO.23895 OF 2022 3 adjudicating the notices, the authority will have to consider the Judgment passed by this Court in Madhavaraja Club v.
Commercial Tax Officer (Luxury Tax) [2023 (3) KLT 475].
With the aforesaid directions, this writ petition is disposed of.
Sd/- DINESH KUMAR SINGH JUDGE Shg
WP(C) NO.23895 OF 2022 4 APPENDIX OF WP(C) 23895/2022 PETITIONER EXHIBITS Exhibit P1 COPYOF NOTICE ISSUED BY THE 1ST REPONDENT FOR THE M,ONTH OF JUNE 2020 DTD. 12-05-2022 Exhibit P2 COPY OF NOTICE ISSUED BY THE 1ST REPONDENT FOR THE MONTH OF JULY 2020 DTD. 12-05-2022 Exhibit P3 COPYOF NOTICE ISSUED BY THE 1ST REPONDENT FOR THE MONTH OF AUGUST 2020 DTD. 12-05-2022 Exhibit P4 COPY OF NOTICE ISSUED BY THE 1ST REPONDENT FOR THE MONTH OF SEPTEMBER 2020 DTD. 12-05-2022 Exhibit P5 COPY OF NOTICE ISSUED BY THE 1ST REPONDENT FOR THE MONTH OF OCTOBER 2020 DTD. 12-05-2022 Exhibit P6 COPY OF NOTICE ISSUED BY THE 1ST REPONDENT FOR THE MONTH OF NOVEMBER 2020 DTD. 12-05-2022 Exhibit P7 COPY OF NOTICE ISSUED BY THE 1ST REPONDENT FOR THE MONTH OF DECEMBER 2020 DTD. 12-05-2022 Exhibit P8 COPY OF NOTICE ISSUED BY THE 1ST REPONDENT FOR THE MONTH OF JANUARY 2021 DTD. 12-05-2022 Exhibit P9 COPY OF NOTICE ISSUED BY THE 1ST REPONDENT FOR THE MONTH OF FEBRUARY 2021 DTD. 12-05-2022 Exhibit P10 COPY OF NOTICE ISSUED BY THE 1ST REPONDENT FOR THE MONTH OF MARCH 2021 DTD. 12-05-2022 Exhibit P11 COPY OF REPLY SUBMITTED BY THE PETITIONER DTD.
27-04-2022 Exhibit P12 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD.
06-0022 Exhibit P13 COPYOF ORDER IN W.P. (C) NO. 19243/2021 OF THIS HON'BLE COURT DTD. 27-05-2022 Exhibit P14 COPYOF ORDER IN W.P. (C) NO. 22243/2022 OF THIS HON'BLE COURT DTD. 08-07-2022