M/S. Surabhi Enterprises v. State Tax Officer

Court
Kerala High Court
Case number
WP(C)/2818/2023
Date of judgment
30 Jan 2023
Bench
HONOURABLE MR. JUSTICE T.R.RAVI
Petitioner
M/S. SURABHI ENTERPRISES
Respondent
STATE TAX OFFICER
CNR
KLHC010068072023

Judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 30TH DAY OF JANUARY 2023 / 10TH MAGHA, 1944 WP(C) NO. 2818 OF 2023 PETITIONER:

M/S. SURABHI ENTERPRISES MAIN ROAD, PONNANI, MALAPPURAM, PIN – 679 577 REPRESENTED BY ITS PARTNER, RAJAGOPALAN.C, BY ADVS.

HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:

1 STATE TAX OFFICER STATE GST DEPARTMENT, PONNANI, MALAPPURAM, PIN – 679 577 2 THE STATE TAX OFFICER STATE GST DEPARTMENT, TAX PAYER SERVICES THIRUR, MALAPPURAM, PIN – 676 101 3 THE DEPUTY TAHSILDAR (RR) TALUK OFFICE PONNANI THALUK MALAPPURAM, PIN – 679 577 DR.THUSHARA JAMES, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 2818 OF 2023 2 T.R.RAVI, J.

---------------------------------------- WP (C) No.2818 of 2023 ------------------------------------------- Dated this the 30th day of January, 2023 JUDGMENT Admit. Government Pleader takes notice for the respondents.

2. The prayer in the writ petition is for permitting the petitioner to pay off the balance amount under revenue recovery for the assessment years 2013-2014 and 2014-2015 in 12 monthly instalments. The petitioner has preferred Ext.P6 application to the 2nd respondent. The said application is seen dated 17.01.2023.

3. In the above circumstances, this writ petition is disposed of directing the 2nd respondent, to consider and pass orders on Ext.P6 application, if the same has been received and is pending, after hearing the petitioner, within three weeks from the date of receipt of a copy of this judgment. Coercive steps for recovery shall be kept in abeyance till disposal of Ext.P6 by the 2nd respondent.

Sd/- T.R.RAVI sn JUDGE

WP(C) NO. 2818 OF 2023 3 APPENDIX OF WP(C) 2818/2023 PETITIONER'S EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DTD. 31-12- 2016 Exhibit P2 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DTD. 31-12- 2016 Exhibit P3 COPY OF ORDER IN OT REV NOS. 15/2018 & 16/2018 OF THIS HON'BLE COURT DTD. 08-11-2022 Exhibit P4 COPY OF NOTICES NO. 2022/8962/10 IN FORM NO.10 & 1 ISSUED BY THE 3RD RSPONDENT DTD.

23-12-2022 Exhibit P5 COPY OF NOTICES NO. 2022/8966/10 IN FORM NO.10 & 1 ISSUED BY THE 3RD RSPONDENT DTD.

23-12-2022 Exhibit P6 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 17-01-2023 RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE

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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.