Nitta Gelatin INDIA Limited vs. The Asst. Commissioner
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THUR AY, THE 25TH DAY OF JULY 2019 / 3RD SRAVANA, 1941 WP(C).No.20326 of 2019 PETITIONER: NITTA GELATIN INDIA LIMITED PANAMPILLY NAGAR, KOCHI – 682 036, REPRESENTED BY ITS MANAGING DIRECTOR, MR. SAJIV K. MENON. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) M.RAJAGOPAL RESPONDENTS: 1 THE ASST. COMMISSIONER STATE GST DEPARTMENT, SPECIAL CIRCLE - III, ERNAKULAM, PIN - 682015. 2 THE STATE TAX OFFICER REVENUE RECOVERY, STATE GST DEPARTMENT, KAKKANAD, ERNAKULAM - 682 030. GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-2- WP(C).No.20326 of 2019 JUDGMENT The petitioner prays for the following reliefs: “(i) Issue a writ of certiorari or other appropriate writ or orders or direction as this Hon'ble Court deems fit to call for the records leading to the issue of Ext.P1 order and to strike down and quash the same; ii) Issue a writ of mandamus or other appropriate writ or orders or direction as this Hon'ble Court deems fit to direct the 1st respondent to dispose of Ext.P2 at the earliest. (iii) issue a writ of mandamus or other appropriate writ or orders directing the 2nd respondent or anybody acting on his behalf to refrain from recovering the amount covered by Ext.P1 order and Ext.P3 demand notice; (iv) issue such other writ, order or direction, which this Hon'ble Court deems fit and necessary in the interest of justice.”
Sri.S. Anil Kumar limited his submissions to the recovery notice No.A5-1599/19 RRC No. 05/2019 and contends that the steps now taken by the respondents through Ext.P3 without disposing of Ext.P2, is illegal and amounts to refusing to exercise the juri iction conferred by the statute on the respondents. He prays for expeditious consideration and disposal of Ext.P2 dated 14.02.2017. The prayer since is
-3- WP(C).No.20326 of 2019 limited and after perusing the date on which Ext.P2 request was made this Court is satisfied that the 1st respondent could be directed to dispose of Ext.P2 within six weeks from the date of receipt of a copy of the judgment and in the meantime there shall be stay of recovery pursuant to Ext.P3 notice.
Accordingly the writ petition is disposed of by this judgment. S.V.BHATTI JUDGE JS
-4- WP(C).No.20326 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 08.08.2018 ISSUED BY THE 1ST RESPONDENT UNDER THE CST ACT FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF PETITION DATED 17.10.2018 FILED BEFORE THE 1ST RESPONDENT AND ITS ENCLOSURES EXHIBIT P3 COPY OF DEMAND NOTICE DATED 06.06.2019 ISSUED BY THE 2ND RESPONDENT UNDER THE RR ACT. EXHIBIT P4 COPY OF LETTER DATED 18.07.2019 (EXCEPT ITS ENCLOSURES) RESPONDENT'S/S EXHIBITS:NIL
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.