Abu Tahir vs. The Intelligence Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 05TH DAY OF FEBRUARY 2021 / 16TH MAGHA,1942 WP(C).No.2909 OF 2021(K) PETITIONER: ABU TAHIR, AGED 32 YEARS, M/S. MIZAJ RESTAURANT, THATTAMPADY, KARUMALLOOR, ERNAKULAM DISTRICT. BY ADVS. SRI. P. N. DAMODARAN NAMBOODIRI SRI. HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE INTELLIGENCE OFFICER, SQUAD NO.2, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY AT KARUKUTY - 683 576. 2 THE STATE TAX OFFICER, STATE GST DEPARTMENT, N. PARAVUR - 683 513. 3 THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, ERNAKULAM - 682 015. 4 THE DEPUTY TAHSILDAR, TALUK OFFICE, PARAVUR TALUK - 683 513. SMT. THUSHARA JAMES, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.2909 OF 2021 2 JUDGMENT Dated this the 5th day of February 2021 Heard both sides.
The only grievance of the petitioner is to the effect that despite pendency of his appeal and stay petition challenging the order imposing penalty, the respondents are initiated proceedings for recovery of the amount of penalty.
The learned Government Pleader opposed the petition.
As the statutory appeal along with stay petition Exts.P2 and P3 filed by the petitioner challenging the order imposing penalty on him are still pending with the 3rd respondent. I am of the considered opinion that, the respondents are not justified in taking action for recovery of the amount under the order imposing penalty. Hence, the writ petition is disposed of with the following direction:- i. The 3rd respondent to consider and decide the stay
WP(C).No.2909 OF 2021 3 petition at Ext.P3 filed by the petitioner after granting opportunity of hearing to the petitioner, according to law as expeditiously as possible, in any case, within a period of six weeks from the date of this judgment and till disposal of that stay petition, respondents shall not continue proceedings for recovery of penalty order at Ext.P2. A.M.BADAR JUDGE SPR
WP(C).No.2909 OF 2021 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER NO. ISM/II/63/2016-17 DATED 16.12.2020 (MODIFIED) FOR THE YEAR, 2016-17 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE APPEAL DATED 09.01.2021 FOR THE YEAR 2016-17 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3OF THE STAY PETITION DATED 09.01.2021 FOR THE YEAR 2016-17 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENT'S/S EXHIBITS: NIL.
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.