M/S.Lord Krishna Arcade PVT. LTD. vs. The State Tax Officer (Wc)
Held
The Court acknowledged that the petitioner's amnesty application for the 2014-2015 assessment year under the Kerala Value Added Tax Act had been accepted. Consequently, the Court quashed the prohibitory order (Ext.P4) and closed the writ petition.
Facts
The petitioner filed an amnesty application for the assessment year 2014-2015 under the Kerala Value Added Tax Act, which was accepted by the respondents. The petitioner challenged a prohibitory order (Ext.P4) issued against them.
Key Issues
Whether a prohibitory order could be maintained against the petitioner after their amnesty application for assessment and penalty orders under the Kerala Value Added Tax Act was accepted.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 18TH DAY OF DECEMBER 2019 / 27TH AGRAHAYANA, 1941 WP(C).No.30322 OF 2019(M) PETITIONER: M/S.LORD KRISHNA ARCADE PVT. LTD., OPP.LULU MALL, EDAPPALLY, KOCHI, NOW AT SOUTH OF KOTTAPPURAM BRIDGE, M.G.ROAD, POOTHOLE P.O., THRISSUR- 680004, REPRESENTED BY ITS AUTHORISED SIGNATORY VIJAI HARI. BY ADV. SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER (WC), COMMERCIAL TAX OFFICE (WC AND LT), STATE GST DEPARTMENT, KERALA, OFFICE OF THE ASSISTANT COMMISSIONER (WORKS CONTRACT), CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682018. 2 THE STATE TAX OFFICER, (INVESTIGATION BRANCH), STATE GST DEPARTMENT, KERALA, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR-680004. 3 THE ASSISTANT COMMISSIONER OF STATE TAX, SGST DEPARTMENT, KERALA, CIVIL STATION, KAKKANAD, KOCHI- 682030. 4 DHANALEKSHMI BANK, MAIN BRANCH, THRISSUR, KOCHU BHAVAN, M.G.ROAD, THRISSUR-680004, REPRESENTED BY ITS BRANCH MANAGER. BY GOVERNMENT PLEADER SMT.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.30322
The judgment continues below.
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