M/S.Swasthik Industries vs. The Commercial Tax Inspector
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 10TH DAY OF JULY 2020 / 19TH ASHADHA, 1942 WP(C).No.16879 OF 2018(H) PETITIONER: M/S.SWASTHIK INDUSTRIES NO.679/A, NANGELIPADY, PULLUVAZHI POST, PERUMBAVOOR, ERNAKULAM DISTRICT, PIN: 683 541. REPRESENTED BY ITS AUTHORISED SIGNATORY VIVEK. BY ADVS. SRI.JAIRAM.V.MENON SRI.K.R.RAGHUNATH RESPONDENTS: 1 THE COMMERCIAL TAX INSPECTOR INTELLIGENCE SQUAD NO.3, MATTANCHERY, MINI CIVIL STATION, ALUVA 683 101 2 THE SECRETARY TO GOVERNMENT DEPARTMENT OF STATE TAX, SECRETARIATE, THIRUVANANTHAPURAM 695 001. SENIOR GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 10.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.16879 OF 2018(H) 2 J U D G M E N T The writ petition has been filed challenging Ext.P6 order passed by the 1st respondent, whereby the petitioner was imposed with a penalty. The writ petition came to be filed in a situation where the Appellate Authority before whom the statutory appeal can be preferred against Ext.P6 order was not available.
When the case is taken up today, it is submitted by the learned Senior Government Pleader appearing for the State that an Appellate Authority is now in Office and that an appeal can be preferred against Ext.P6. 3. In the above circumstances, the writ petition is disposed of giving liberty to the petitioner to challenge Ext.P6 in appeal within four weeks from today. If such appeal is filed, the Appellate Authority shall consider the same treating that the appeal is filed within time, having regard
WP(C).No.16879 OF 2018(H) 3 to the fact that the petitioner had been prosecuting this writ petition all these years. The interim stay granted by this Court will continue till the disposal of the appeal which is to be filed by the petitioner, provided, the petitioner keeps the bank guarantee alive during the period. T.R.RAVI JUDGE Pn 13/07
WP(C).No.16879 OF 2018(H) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRINTOUT OF THE ONLINE APPLICATION FOR AMENDMENT OF REGISTRATION EXHIBIT P2OF THE INVOICE NO.15 DATED 12/12/2017 EXHIBIT P3OF THE NOTICE DATED 12/12/2017 ISSUED BY THE 1ST RESPONDENT U/S. 129(3) OF THE GST ACT EXHIBIT P4OF THE JUDGMENT DATED 15/12/2017 OF THIS HON'BLE COURT IN WPC NO.40573/2017 EXHIBIT P5OF THE BANK GUARANTEE DRAWN ON M/S YES BANK, CHENNAI EXECUTED BY THE PETITIONER EXHIBIT P6OF THE ORDER DATED 15/3/2018 PASSED BY THE 1ST RESPONDENT CONVERTING EXT.P5 INTO PENALTY
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.