Vismaya Gold And Diamonds LLP vs. The State Tax Officer Ib-1
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V FRIDAY, THE 17TH DAY OF MAY 2019 / 27TH VAISAKHA, 1941 WP(C). No.13803 of 2019 PETITIONER: VISMAYA GOLD AND DIAMONDS LLP 17/2275 A, SAI BUILDING, M.M.ALI ROAD, CALICUT, REPRESENTED BY ITS DESIGNATED PARTNER, SRI.MAJEED ARAKKAL. BY ADVS. SRI.K.P.ABDUL AZEES SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA RESPONDENTS: 1 THE STATE TAX OFFICER IB-1, STATE GST DEPARTMENT, KOZHIKODE-673 004. 2 DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE-673 004. 3 THE STATE TAX OFFICER (RECOVERY), O/O.DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE-673 004. 4 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. BY SMT.THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C). No.13803 of 2019 2 JUDGMENT Challenging Ext.P1 penalty order, the petitioner has preferred an appeal along with an application for stay of proceedings as is evident from Exhibits P2 and P3. The grievance of the petitioner is that recovery proceedings are being initiated without considering the merits of the challenge that they have raised.
Heard the learned counsel appearing for the petitioner and the learned Government Pleader.
Having considered the facts and circumstances and the submissions made across the bar, there shall be a direction to the 2nd respondent to pass orders on Ext.P3 stay petition as expeditiously as possible, at any rate, within a period of two months from the date of production of a copy of this judgment. Till such time, recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The Writ Petition is disposed of as above. RAJA VIJAYARAGHAVAN V., IAP JUDGE
WP(C). No.13803 of 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 THEOF PENALTY ORDER NO.IB- I/27/17-18/A DATED 23/11/2018 PASSED BY STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, KOZHIKODE. EXHIBIT P2 THEOF THE APPEAL MEMORANDUM FOR THE YEAR 2017-18 FILED BEFORE DEPUTY COMMISSIONER
(APPEALS),
STATE
GST DEPARTMENT, KOZHIKODE. EXHIBIT P3 THEOF STAY PETITION FOR THE YEAR 2017-18
FILED
BEFORE
THE DEPUTY COMMISSIONER
(APPEALS),
STATE
GST DEPARTMENT, KOZHIKODE. EXHIBIT P4 THEOF REVENUE RECOVERY NOTICE NO.117/18-19 A9-1243/19, DR-1405 DATED 29/03/2019 ISSUED BY STATE TAX OFFICER (RECOVERY), O/O.DEPUTY COMMISSIONER, STATE GST DEPARTMENT, KOZHIKODE. RESPONDENT'S EXHIBITS : NIL //// PA TO JUDGE
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.