Lulu Flight Kitchen (P) LTD. v. The State Tax Officer (I.B.)
Original PDF →W.P.(C)No.23266/2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUE AY, THE 19TH DAY OF JULY 2022 / 28TH ASHADHA, 1944 WP(C) NO. 23266 OF 2022 PETITIONER: LULU FLIGHT KITCHEN (P) LTD. LULU FLIGHT KITCHEN PVT. LTD., 50-2392, STATION CORNER, N.H.17, EDAPPALLY, PRESENTLY FUNCTIONING AT ROOM NO.1, 34-1000, NH-47, EDAPPALLY, KOCHI., PIN - 682024 BY ADVS. RAHUL A. S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENTS: 1 THE STATE TAX OFFICER (I.B.) SGST DEPARTMENT, EDAPPALLY, ERNAKULAM, PIN - 682024 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, THEVARA, KOCHI, PIN - 682015 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL THEVARA, KOCHI, PIN - 682015 OTHER PRESENT: ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.23266/2022 2 JUDGMENT The petitioner suffered an order of Ext.P1 penalty which was confirmed by the 2nd respondent - first appellate authority. The petitioner is now before the 3rd respondent - second appellate authority by filing Ext.P3 appeal along with Ext.P4 stay petition. Petitioner apprehends coercive proceedings to recover the amount due under Ext.P1 as confirmed by the first appellate authority.
Having heard the learned counsel for the petitioner as well as the learned senior Government Pleader, I am of the opinion that this writ petition itself can be disposed of with a direction.
Accordingly, there will be a direction to the 3rd respondent to dispose of Ext.P3 appeal within a period of three months from the date of receipt of a copy of this judgment, after affording an opportunity of hearing to the petitioner. Till such time as orders are passed on Ext.P3 appeal, demands in respect of Ext.P1 shall be kept in abeyance on condition that the petitioner remits a sum equivalent to 10% of the amount due under Ext.P1. The writ petition is disposed of as above. GOPINATH P. JUDGE acd
W.P.(C)No.23266/2022 3 APPENDIX OF WP(C) 23266/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF PENALTY ORDER DATED 15-03-2021 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-2015. Exhibit P2 COPY OF APPELLATE ORDER DATED 6-05-2022 ISSUED BY THE 2ND RESPONDENT IN RESPECT OF EXT.P1 PENALTY ORDER. Exhibit P3 COPY OF APPEAL MEMORANDUM FILED BEFORE THE 3RD RESPONDENT AGAINST EXT.P2 ORDER. Exhibit P4 COPY OF STAY PETITION FILED IN EXT.P3 APPEAL.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.