V-Tech Electric PVT LTD. vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR WEDNE AY, THE 10TH DAY OF FEBRUARY 2021 / 21ST MAGHA,1942 WP(C).No.3355 OF 2021(T) PETITIONER: V-TECH ELECTRIC PVT LTD. KOOTHOOR BUILDING, MANNADIAR LANE, THRISSUR, PIN - 680001, REPRESENTED BY ITS AUTHORIZED SIGNATORY, VINU FRANCIS. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENTS: 1 THE STATE TAX OFFICER SQUAD NO.IV, STATE GST DEPARTMENT, POOTHOLE, THRISSUR - 680004. 2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, POOTHOLE, THRISSUR - 680004. OTHER PRESENT: SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.3355/2021 2 JUDGMENT Dated this the 10th day of February 2021 Heard both sides. A penalty of Rs.6,12,83,058/- came to be imposed on the petitioner by the respondent-State Tax Officer under the powers conferred under Section 67 of the Kerala Value Added Tax Act. Accordingly, a demand came to be issued. The petitioner challenged the order imposing penalty by filing an appeal before the respondent-Joint Commissioner(Appeals), Thrissur. The said appeal is accompanied with a stay petition. The grievance of the petitioner is to the effect that despite pendency of the stay petition in its statutory appeal, the 1st respondent has initiated proceedings for recovery of the amount of penalty as per demand notice Ext.P1(a).
Learned Government Pleader opposed the writ petition.
In the light of the fact that the order imposing penalty is challenged in the appeal and the stay petition of the petitioner is still pending before the respondent-Joint Commissioner, the 1st respondent ought not to have resorted to revenue recovery proceedings in the matter of penalty imposed on the petitioner. Therefore, this writ petition is disposed of with the following directions:
W.P.(C) No.3355/2021 3 The 2nd respondent is directed to consider and decide the stay petition Ext.P3 in pending appeal Ext.P2 within a period of six weeks from the date of communication of this judgment. The petitioner to co-operate the 2nd respondent in disposing the stay petition. Till disposal of the stay petition, the 1st respondent or any person acting on his behalf is restrained from taking coercive steps for recovery of the demand pursuant to the order imposing penalty. This writ petition is disposed of as above. A.M.BADAR JUDGE smp
W.P.(C) No.3355/2021 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 24.04.2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P1(a) A COPY OF THE DEMAND NOTICE DATE 24.04.2020 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1. EXHIBIT P3 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL. RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp
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.