Mohammed Nazar vs. The Assistant Commissoner- Intelligence
Held
The High Court, acknowledging the non-constitution of the Appellate Tribunal, directed that if the petitioner remits 20% of the total demanded amount, recovery steps would be kept in abeyance for two months after the Tribunal's constitution.
Facts
The petitioner challenged assessment and penalty orders for AY 2018-2019, alleging lack of opportunity to produce books of accounts. After receiving partial relief from the first appellate authority, the petitioner approached the High Court as the GST Appellate Tribunal, their next statutory remedy, had not yet been constituted.
Key Issues
The key issues were the petitioner's grievance of not being afforded a comprehensive opportunity to produce books of accounts and the appropriate interim relief to be granted when the statutory appellate tribunal is not yet constituted.
Sections Cited
Section 63, Section 122
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 8TH DAY OF NOVEMBER 2022 / 17TH KARTHIKA, 1944 WP(C) NO. 24770 OF 2022 PETITIONER: MOHAMMED NAZAR AGED 53 YEARS 14/284, KANGATTUPARAKKAL HOUSE, VADAKKENAGARA, MALAPPURAM, PIN - 679324 BY ADVS. P.RAGHUNATHAN PREMJIT NAGENDRAN RESPONDENTS: 1 THE ASSISTANT COMMISSONER- INTELLIGENCE SQUAD NO.4, STATE GST DEPARTMENT, PERINTHALMANNA, MALAPPURAM, PIN - 679322 2 THE JOINT COMMISSIONER OF STATE TAX [APPEALS] STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678001 ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 24770 of 2022 ..2.. JUDGMENT Dated this the 8th day of November, 2022 The petitioner has approached this Court being aggrieved by the fact that the certain proceedings have been completed against him in respect of the assessment year 2018-2019 without affording to the petitioner a comprehensive opportunity to produce books of accounts, etc before the assessment authority. Against Ext.P1 order of assessment and Ext.P2 order imposing the penalty, the petitioner
The judgment continues below.
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