Ajayakumar P.A. (Proprietor) vs. The Deputy Commissioner (Appeals)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 18TH DAY OF OCTOBER 2019 / 26TH ASWINA, 1941 WP(C).No.27865 OF 2019 PETITIONER: MR.AJAYAKUMAR P.A. (PROPRIETOR) M/S. AYURVEDA YOGA VILLA, (THE KURUVA RESORT), PALVELICHAM, BHAVALI P.O, WAYANAD-670 646 BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.ABRAHAM JOB SRI.AJAY V.ANAND RESPONDENTS: 1 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOZHIKODE-673 006 2 STATE TAX OFFICER (LT) STATE GST DEPARTMENT, WAYANAD AT KALPETTA, KERALA-673 121 3 STATE TAX OFFICER (INTELLIGENCE) SQUAD NO. III, STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, MANANTHAVADY, WAYANAD, KERALA-670 645 BY GOVERNMENT PLEADER SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C).No.27865 of 2019 2 JUDGMENT Against Exts.P1 and P1(a) orders of penalty under the Kerala Value Added Tax Act for the assessment years 2013-2014 and 2014- 2015. The petitioner therefore preferred Exts.P3 and P3(a) appeals together with Exts.P4 and P4(a) stay petitions before the 1st respondent. Similarly, against Exts.P5 and P5(a) orders of penalty under the Kerala Tax on Luxuries Act for the assessment years 2013- 2014 and 2014-2015 the Petitioner preferred Exts.P6 and P6(a) appeals along with Exts.P7 and P7(a) stay petitions before the 1st respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Exts.P1, P1(a), P5 and P5(a) orders of penalty.
I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I dispose the writ
W.P(C).No.27865 of 2019 3 petition with the following directions:
The 1st respondent shall consider and pass reasoned orders on Exts.P4, P4(a), P7 and P7(a) stay petitions within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.
Recovery steps for recovery of amounts confirmed against the petitioner by the Exts.P1, P1(a), P5 and P5(a) orders of penalty orders shall be kept in abeyance till such time as orders are passed by the 1st respondent as directed above and communicated to the petitioner.
The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 1st respondent, for further action. A.K.JAYASANKARAN NAMBIAR
JUDGE mns
W.P(C).No.27865 of 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER OF PENALTY ORDER FOR AY 2013-14 (KVAT) DATED 23.07.2018 PASSED BY THE 3RD RESPONDENT. EXHIBIT P1(A)OF THE ORDER OF PENALTY ORDER FOR AY 2014-15 (KVAT) DATED 23.07.2018 PASSED BY THE 3RD RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER 23.06.2019 IN W.A. NO. 1113/2019 EXHIBIT P3OF THE MEMORANDUM OF APPEAL FOR A.Y.2013- 14 (PENALTY U/S. 67 OF KVAT) EXHIBIT P3(A)OF THE MEMORANDUM OF APPEAL FOR A.Y. 2014-15 (PENALTY U/S. 67 OF KVAT) EXHIBIT P4OF THE APPLICATION FOR STAY FOR AY 2013- 14 (PENALTY U/S 67 OF KVAT) EXHIBIT P4(A)OF THE APPLICATION FOR STAY FOR AY 2014- 15 (PENALTY U/S. 67 OF KVAT) EXHIBIT P5OF THE ORDER OF PENALTY ORDER FOR AY 2013-14 (LUXURY TAX) DATED 23.07.2018 PASSED BY THE 3RD RESPONDENT. EXHIBIT P5(A)OF THE ORDER OF PENALTY ORDER FOR AY 2014-15 (LUXURY TAX) DATED 23.07.2018 PASSED BY THE 3RD RESPONDENT. EXHIBIT P6OF THE MEMORANDUM OF APPEAL FOR AY 2013- 14 (PENALTY U/S. 17 A OF KTL) EXHIBIT P6(A)OF THE MEMORANDUM OF APPEAL FOR A.Y. 2014-15 (PENALTY U/S. 17A OF KTL) EXHIBIT P7OF THE APPLICATION FOR STAY FOR AY 2013- 14 (PENALTY U/S. 17A OF KTL) EXHIBIT P7(A)OF THE APPLICATION FOR STAY FOR AY 2014- 15 (PENALTY U/S 17A OF KTL) RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE
W.P(C).No.27865 of 2019 5
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.