Sn Splints And Veneers vs. The Assistant State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THUR AY, THE 23RD DAY OF JULY 2020 / 1ST SRAVANA, 1942 WP(C).No.3908 OF 2018(K) PETITIONER: SN SPLINTS AND VENEERS XV/132A, ARACKAPADY PO, PERUMANI, REPRESENTED BY PROPRIETOR SRI. ETHY MUHAMMED NOORUDDEEN. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT: THE ASSISTANT STATE TAX OFFICER STATE GST DEPARTMENT, INTELLIGENCE SQUAD NO-II, MATTANCHERY AT KARUKUTTY, PIN-683576. GOVT. PLEADER SMT.RANJITA.G THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.3908 OF 2018(K) 2 JUDGMENT The writ petition has been filed challenging Ext.P2 notice and Ext.P7 order issued by the tax authorities, whereby the petitioner was mulcted with penalty and assessment orders under SGST and CGST. Petitioner has approached this Court since the appellate authorities under the enactments have not yet been notified.
When the case is taken up today, learned counsel for the petitioner prayed that he may be permitted to withdraw this writ petition with liberty to move the appellate authority which has now been constituted. Writ petition is disposed of with liberty to the petitioner to challenge Ext.P7 order before the appellate authority. Petitioner shall file the appeal within one month from today. If such appeal is filed, the appellate authority shall treat the appeal to have been filed within the time
WP(C).No.3908 OF 2018(K) 3 prescribed by the Statute and dispose of the same. The Bank Guarantee furnished by the petitioner as per the interim order dated 05.02.2018 shall be kept alive during the pendency of the appeal. T.R.RAVI JUDGE Pn 23/07
WP(C).No.3908 OF 2018(K) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE INVOICE DATED 01.02.2018. EXHIBIT P2 COPY OF THE NOTICE DATED 01.02.2018 ISSUED BY THE RESPONDENT. EXHIBIT P3 COPY OF THE E-WAY BILL UPLOADED DATED 01.02.2018 AT 7-58 PM. EXHIBIT P4 COPY OF THE JOB WORK INVOICE DATED 01.02.2018. EXHIBIT P5 COPY OF THE AGREEMENT EXECUTED IN NON- JUDICIAL STAMP PAPER DATED 13.12.2017. EXHIBIT P6 COPY OF THE REPLY DATED 02.02.2018 FILED BY THE PETITIONER. EXHIBIT P7 COPY OF THE ORDER DATED 03.02.2018 ISSUED BY THE RESPONDENT.
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.