Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 25TH DAY OF NOVEMBER 2022 / 4TH AGRAHAYANA, 1944 WP(C) NO. 30099 OF 2022 PETITIONER:
THE EXCLUSIVE CLUB CIVIL STATION, CALICUT A SOCIETY REGISTERED UNDER THE SOCIETIES REGISTRATION ACT ,PIN - 673020 REP. BY ITS SECRETARY- SRI MUSTHAFA BY ADVS.
P.RAGHUNATHAN PREMJIT NAGENDRAN RESPONDENTS:
1 STATE TAX OFFICER, 2ND CIRCLE STATE GST DEPARTMENT,GST COMPLEX, JAWAHAR NAGAR COLONY, ERANCHIPALAM, PIN – 673 006.
2 JOINT COMMISSIONER OF STATE GST GST COMPLEX , JAWAHAR NAGAR COLONY , ERANCHIPALAM, CALICUT, PIN – 673 006.
3 COMMISSIONER OF STATE GST TAX TOWER, KILLPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM, PIN – 695 002.
4 KERALA COMMERCIAL TAXES DEPARTMENT REP. BY COMMISSIONER OF COMMERCIAL TAXES, TAX TOWER, KILLPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM, PIN – 695 002 BY ADV THUSHARA JAMES (SR.G.P) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.30099/2022 2 JUDGMENT Petitioner suffered Exts.P2 to P25 orders imposing penalty under the provisions of the Kerala General Sales Tax Act (KGST Act), 1963. The penalty was imposed on account of failure to pay turnover tax and to file returns on time.
2.
The learned counsel appearing for the petitioner states that the petitioner may be permitted file statutory appeals against these orders and the recovery proceedings may be kept in abeyance for a period of three weeks to enable the petitioner to seek interim relief from the Appellate Authority.
3.
Having heard the learned counsel appearing for the petitioner and the learned Senior Government Pleader appearing for the respondents and considering the limited nature of relief sought for by the petitioner, this writ petition will stand disposed of directing that if the petitioner files appeals challenging Exts.P2 to P25 orders imposing penalty within a period of two weeks from today, any step taken for recovery of amounts due under those orders shall be kept in abeyance for a period of three weeks from today to enable the
W.P.(C)No.30099/2022 3 petitioner to seek appropriate reliefs from the First Appellate Authority. The period during which this writ petition was pending before this Court namely from 17-09-2022 till today (25-11-2022) shall be excluded for the purposes of determining any period within which appeals had to be filed challenging Exts.P2 to P25 orders.
Writ petition will stand disposed of as above.
Sd/-
GOPINATH P.
JUDGE ats
W.P.(C)No.30099/2022 4 APPENDIX OF WP(C) 30099/2022 PETITIONER EXHIBITS Exhibit-P-1 INTERIM ORDER OF HIGH COURT IN WP(C) NO.
19953/2022 DT. 28.06.2022 Exhibit-P-2 PHOTOCOPY OF PENALTY ORDER DT.11.07.2022 FOR THE MONTH OF JUNE 2020 Exhibit-P-3 PHOTOCOPY OF PENALTY ORDER DT.11.07.2022 FOR THE MONTH OF JULY 2020 Exhibit-P-4 PHOTOCOPY OF PENALTY ORDER DT.11.07.2022 FOR THE MONTH OF AUGUST 2020 Exhibit-P-5 PHOTOCOPY OF PENALTY ORDER DT.11.07.2022 FOR THE MONTH OF SEPTEMBER 2020 Exhibit-P-6 PHOTOCOPY OF PENALTY ORDER DT.11.07.2022 FOR THE MONTH OF OCTOBER 2020 Exhibit-P-7 PHOTOCOPY OF PENALTY ORDER DT.11.07.2022 FOR THE MONTH OF NOVEMBER 2020 Exhibit-P-8 PHOTOCOPY OF PENALTY ORDER DT.11.07.2022 FOR THE MONTH OF DECEMBER 2020 Exhibit-P-9 PHOTOCOPY OF PENALTY ORDER DT.11.07.2022 FOR THE MONTH OF JANUARY 2021 Exhibit-P-10 PHOTOCOPY OF PENALTY ORDER DT.11.07.2022 FOR THE MONTH OF FEBRUARY 2021 Exhibit-P-11 PHOTOCOPY OF PENALTY ORDER DT.11.07.2022 FOR THE MONTH OF MARCH 2021 Exhibit-P-12 PHOTOCOPY OF PENALTY ORDER DT.12.08.2022 FOR THE MONTH OF APRIL 2021 Exhibit-P-13 PHOTOCOPY OF PENALTY ORDER DT.12.08.2022 FOR THE MONTH OF MAY 2021 Exhibit-P-14 PHOTOCOPY OF PENALTY ORDER DT.12.08.2022 FOR THE MONTH OF JUNE 2021
W.P.(C)No.30099/2022 5 Exhibit-P-15 PHOTOCOPY OF PENALTY ORDER DT.12.08.2022 FOR THE MONTH OF JULY 2021 Exhibit-P-16 PHOTOCOPY OF PENALTY ORDER DT.12.08.2022 FOR THE MONTH OF AUGUST 2021 Exhibit-P-17 PHOTOCOPY OF PENALTY ORDER DT.12.08.2022 FOR THE MONTH OF SEPTEMBER 2021 Exhibit-P-18 PHOTOCOPY OF PENALTY ORDER DT.12.08.2022 FOR THE MONTH OF OCTOBER 2021 Exhibit-P-19 PHOTOCOPY OF PENALTY ORDER DT.12.08.2022 FOR THE MONTH OF NOVEMBER 2021 Exhibit-P-20 PHOTOCOPY OF PENALTY ORDER DT.12.08.2022 FOR THE MONTH OF DECEMBER 2021 Exhibit-P-21 PHOTOCOPY OF PENALTY ORDER DT.12.08.2022 FOR THE MONTH OF JANUARY 2022 Exhibit-P-22 PHOTOCOPY OF PENALTY ORDER DT.12.08.2022 FOR THE MONTH OF FEBRUARY 2022 Exhibit-P-23 PHOTOCOPY OF PENALTY ORDER DT.12.08.2022 FOR THE MONTH OF MARCH 2022 Exhibit-P-24 PHOTOCOPY OF PENALTY ORDER DT.12.08.2022 FOR THE MONTH OF APRIL 2022 Exhibit-P-25 PHOTOCOPY OF PENALTY ORDER DT.12.08.2022 FOR THE MONTH OF MAY 2022 Exhibit-P-26 PHOTOCOPY OF REQUEST LETTER FOR PERMISSION TO PAY IN INSTALMENTS TO R1 DT.17.05.2022 Exhibit-P-27 PHOTOCOPY OF PENALTY NOTICE U/S 45(A) DT.23.05.2022 FOR THE MONTH OF JUNE 2020 Exhibit-P-28 PHOTOCOPY OF REPLY, TO PENALTY NOTICE, DT.27.05.2022 Exhibit-P-29 SCREENSHOT SHOWING DIFFICULTIES IN FILING RETURN
W.P.(C)No.30099/2022 6 Exhibit-P-30 PHOTOCOPY OF LETTER TO R1 DT.04.07.2022 Exhibit-P-31 PHOTOCOPY OF COVERING LETTER TO R1 DT.11.07.2022 WITH DD TOWARDS THE MONTH OF JUNE 2022 Exhibit-P-32 PHOTCOPY OF REPLY TO NOTICE DT. 04.07.2022