P.M. Paul v. The State Tax Officer - Kerala High Court, 18 Oct 2022

Judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI TUESDAY, THE 18TH DAY OF OCTOBER 2022 / 26TH ASWINA, 1944 WA NO. 1439 OF 2022 AGAINST THE JUDGMENT IN WP(C) 23890/2022 OF HIGH COURT OF KERALA APPELLANT/PETITIONER:

P.M. PAUL PURATHUR HOUSE, ENGADIYUR, THRISSUR,, PIN - 691015

BY ADVS.

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

1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, CHAVAKKAD,THRISSUR DISTRICT PIN - 680506 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, SALES TAX COMPLEX, POOTHOLE.

THRISSUR PIN - 680004 3 DEPUTY TAHSILDAR (RR) TALUK OFFICE, CHAVAKKAD, THRISSUR DISTRICT., PIN - 680506 4 THE VILLAGE OFFICER ENGANDIYUR VILLAGE ENGANDIYUR THRISSUR DISTRICT, PIN - 680615

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OTHER PRESENT:

SR. GP. V.K. SHAMSUDHEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 18.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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JUDGMENT

S.V.Bhatti, J.

Writ petitioner is the appellant. Through Ext.P6 order, the Joint Commissioner (Appeals) declined the request of the petitioner herein, to restore the appeal filed by the appellant. At the first instance, the appellant with a view to availing the benefit under the Amnesty scheme operated by the respondent-State has withdrawn the appeal, and an order on the request of the appellant under the Amnesty Scheme was made. The appellant, however, could not comply with the terms of the Amnesty Scheme. Therefore, the appellant tried to get the appeal restored to the file and to argue the appeal on merits.

The Joint Commissioner (Appeals) and the learned Judge have rejected the request and upon perusing the scheme, its conditions, etc. we are of the view that the request of the appellant was rejected for available and correct reasons. There

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is no ground warranting our interference in the present intra- court appeal.

Hence appeal fails, dismissed.

S.V.BHATTI JUDGE

BASANT BALAJI JUDGE