Judgment
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:
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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 approached the 1st appellate authority. By Exts.P3 & P4 orders the appeals were disposed of by granting certain reliefs, but without, however, affording the petitioner to an opportunity of producing the books of accounts before the assessing authority. The petitioner states that the further remedy of the petitioner lies in filing an appeal before the Tribunal, which has not been constituted so far.
2.
Having heard the learned counsel appearing for the
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petitioner, the learned Senior Government Pleader appearing for the respondents and having regard to the fact that the Appellate Tribunal has not been constituted, this Writ Petition will stand disposed of directing that if the petitioner remits a total amount equivalent to 20% of the amounts now demanded from the petitioner (after giving credit to any amount already paid by the petitioner) any steps for recovery of amounts due under the order of assessment/penalty shall be kept in abeyance for a period up to two months after the date of constitution of the Appellate Tribunal.
Sd/- GOPINATH P.
JUDGE RMV
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APPENDIX OF WP(C) 24770/2022 PETITIONER EXHIBITS Exhibit P-1 PHOTOCOPY OF ASSESSMENT ORDER DATED 05.10.2020 U/S 63 OF CGST/SGST ACT FOR 2018.19 Exhibit P-2 PHOTOCOPY OF PENALTY ORDER DATED 04.12.2020 U/S 122 OF CGST/SGST ACT FOR 2018.19 Exhibit P-3 PHOTOCOPY OF THE APPELLATE ORDER AGAINST EXT.P1 ORDER DATED 31.05.2022 Exhibit P-4 PHOTOCOPY OF THE APPELLATE ORDER AGAINST EXT.P2 ORDER DATED 31.05.2022 TRUE COPY P.A.TO JUDGE