Judgment
W.P(C).28348/22 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 22ND DAY OF SEPTEMBER 2022 / 31ST BHADRA, 1944 WP(C) NO. 28348 OF 2022 PETITIONER/S:
M/S. MOZART GLOBAL FURNITURE CHENGUVETTY, EDARIKKODE P.O., MALAPPURAM DISTRICT REPRESENTED BY ITS MANAGING PARTNER K.T. SAIDALAVI KUNNATHODI.
, PIN - 676501 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT/S:
1 DEPUTY COMMISSIONER OF STATE TAX GST DEPARTMENT, SPECIAL CIRCLE, MALAPPURAM , PIN - 676504 2 VILLAGE OFFICER OTHUKKUNGAL VILLAGE, THIRURANGADI, MALAPPURAM , PIN - 676306 3 TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, TIRURANGADY TALUK, THIRURANGADI, MALAPPURAM , PIN – 676306 G.P. SMT.JASMINE M.M.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C).28348/22 2 JUDGMENT This writ petition has been filed by the petitioner being aggrieved by the fact that Ext.P1 demand/arrear notice has been issued to the petitioner without giving details of the orders, on the basis of which such demands are being raised.
2.
The learned Government Pleader, on instructions, would submit that the demand arises out of seven assessment orders and five penalty orders for different assessment years and if the petitioner were to approach the 1 st respondent, certified copies of all the orders, which gave rise to Ext.P1 demand, can be issued to the petitioner.
3.
Having regard to the facts and circumstances of the case, this writ petition is disposed of directing that if the petitioner marks appearance before the 1st respondent at 11.00 am on 26.9.2022, the certified copies of all orders giving rise to Ext.P1 demand/arrear notice shall be issued to the petitioner. It is made clear that, if required, the petitioner will also file an application for issue of certified copies.
The writ petition is disposed of as above.
Sd/- GOPINATH P.
JUDGE okb/ //True copy// P.S. to Judge
W.P(C).28348/22 3 APPENDIX OF WP(C) 28348/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF NOTICE IN FORM NO 12A ISSUED BY THE 1ST RESPONDENT DTD. 23-12-2021 Exhibit P2 COPY OF LETTER SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT DTD. 08-01-2022