K.Mani vs. The State Tax Officer (Ib)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL THUR AY, THE 24TH DAY OF FEBRUARY 2022 / 5TH PHALGUNA, 1943 WP(C) NO. 12840 OF 2018 PETITIONER: K.MANI M/S. VMS POULTRY FARM, THITTUMPURAM, THIRUVAZHIYUDU, PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER (IB) STATE GST DEPARTMENT, MATTANCHERRY AT MINI CIVIL STATION, ALUVA-683 101. 2 STATE OF KERALA REPRESENTED BY ITS SECRETARY,TAXES DEPARTMENT, GOVT. SECRETARIAT,THIRUVANANTHAPURAM.695 001. BY ADV GOVERNMENT PLEADER SRI.JIMMY GEORGE GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 12840 OF 2018 2 JUDGMENT Concededly, order of penalty Exts.P3 and P3(a) for the assessment year 2008-2009 and 2009-2010 respectively are appealable under Section 55 of the KVAT Act, 2003. Learned counsel for the petitioner submits that against the previous penalty order, revision was preferred and Revisional Court directed the Assessing Officer to consider certain aspects which have not been taken into consideration. This Court had admitted the writ petition on 11.04.2018 and there was an interim order which was extended for another period of two weeks on 04.07.2018 and thereafter, there is no separate order extending it. Be that as it may. Petitioner is relegated to avail the remedy of appeal by excluding the period spent in the High Court in pursuing the litigation. Whatever pleas have been taken herein, can be raised in the appeal to be preferred under Section 55 of the Act. Writ petition stands disposed of in the above terms. AMIT RAWAL JUDGE nak

WP(C) NO. 12840 OF 2018 3 APPENDIX OF WP(C) 12840/2018 PETITIONER EXHIBITS EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09 DATED 20.02.2014. EXHIBIT P1(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 20.02.2014. EXHIBIT P2 COPY OF ORDER IN RP NO.192/2014 ISSUED BY THE DEPUTY COMMISSIONER, PALAKKAD FOR THE YEAR 2008-09 DATED 18.05.2015. EXHIBIT P2(A) COPY OF ORDER IN RP NO.191/2014 ISSUED BY THE DEPUTY COMMISSIONER, PALAKKAD FOR THE YEAR 2009-10 DATED 18.05.2015. EXHIBIT P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09 DATED 16.02.2018. EXHIBIT P3(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 16.02.2018.