Vismaya Gold And Diamonds LLP vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNE AY, THE 11TH DAY OF NOVEMBER 2020 / 20TH KARTHIKA, 1942 WP(C).No.24449 OF 2020(E) PETITIONER/S: VISMAYA GOLD AND DIAMONDS LLP SAI BUILDING, M.M.ALI ROAD, KOZHIKODE , REPRESENTED BY ITS MANAGER, ABDUL YAKOOB BY ADVS. SRI.K.SRIKUMAR (SR.) SRI.K.MANOJ CHANDRAN RESPONDENT/S: 1 THE STATE TAX OFFICER II CIRCLE , STATE GST DEPARTMENT, KOZHIKODE-673 001 2 THE INTELLIGENCE OFFICER (IB)-1 COMMERCIAL TAXES, KOZHKKODE-673 001 3 THE DEPUTY COMMISSIONER OF STATE TAX, STAGE GST DEPARTMENT, KOZHIKODE-673 001 OTHER PRESENT: GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.24449 OF 2020(E) 2 JUDGMENT
The petitioner has approached this Court aggrieved by Exts.P7 and P8 assessment orders under the KVAT Act. Although various contentions are raised in the writ petition in its challenge against Exts.P7 and P8 orders, I am of the view that the said orders do not suffer from any juri ictional defects or violation of the rules of natural justice, so as to warrant an interference with the same in these proceedings under Article 226 of the Constitution of India. The writ petition in its challenge against the said orders therefore fails and is accordingly dismissed. Taking note of the submission of the learned Senior Counsel for the petitioner that he would require some time to move the appellate authority against Ext.P7 and P8 assessment orders, I direct that the recovery proceedings for the recovery of the amounts confirmed against the petitioner by Exts.P7 and P8 assessment orders shall be kept in abeyance for a period of one month, so as to enable the petitioner to move the appellate authority, in the meanwhile. A.K.JAYASANKARAN NAMBIAR
JUDGE SJ
WP(C).No.24449 OF 2020(E) 3
APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER DATED 23.01.2020 EXHIBIT P2OF THE PENALTY ORDER DATED 23.11.2018 EXHIBIT P3OF THE NOTICE DATED 15.06.2020 ISSUED FOR THE YEAR 2016-17 EXHIBIT P4OF THE NOTICE DATED 15.06.2020 ISSUED FOR THE YEAR 2017-2018 EXHIBIT P5OF THE REPLY DATED 29.06.2020 EXHIBIT P5(a)OF THE REPLY DATED 15.07.2020 EXHIBIT P6OF THE REPLY DATED 29.06.2020 EXHIBIT P6(a)OF THE REPLY DATED 15.07.2020 EXHIBIT P7OF THE ASSESSMENT ORDER DATED 14.09.2020 ISSUED FOR THE YEAR 2016-2017 EXHIBIT P8OF THE ASSESSMENT ORDER DATED 14.09.2020 ISSUED FOR THE YEAR 2017-2018 EXHIBIT P9OF THE CIRCULAR NO.6/2019
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.