St.George Industries vs. The Intelligence Officer
Original PDF →W.P.(C).No.13455/2019 ..1.. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN FRIDAY, THE 10TH DAY OF MAY 2019 / 20TH VAISAKHA, 1941 WP(C).No. 13455 of 2019 PETITIONER: M/S.ST.GEORGE INDUSTRIES, VENGOOR P.O.,PERUMBAVOOR-683546, REPRESENTED BY ITS MANAGING PARTNER JOY JACOB. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE INTELLIGENCE OFFICER SQUAD NO.1,DEPT. OF COMMERCIAL TAXES, MATTANCHERY AT ALUVA-683101. 2 THE DEPUTY COMMISSIONER(APPEALS), STATE GST DEPARTMENT,THEVARA, ERNAKULAM-682011. 3 THE ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, MUVATTUPUZHA-686661. SRI MOHAMMED RAFIQ-GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No.13455/2019 ..2.. J U D G M E N T This writ petition is filed challenging Ext.P1 penalty order issued under the Provisions of the KVAT Act.
The petitioner submits that Ext.P2 appeal has been preferred against Ext.P1 and Ext.P3 stay petition have also been moved.
Having heard the learned counsel for the petitioner and the learned Government Pleader, I am of the opinion that Ext.P3 stay petition is liable to be considered by the second respondent without further delay before enforcing the revenue recovery proceedings as against the petitioner on the strength of Ext.P1. 4. There will accordingly be a direction to the second respondent to take up, consider and pass appropriate order on Ext.P3 with notice to the petitioner also, within two months from the date of receipt of a copy of this judgment. Till such time as orders are passed on Exts.P3 as directed above, coercive steps
W.P.(C).No.13455/2019 ..3.. against the petitioner on the strength of Ext.P1 shall be kept in abeyance. The writ petition is ordered accordingly. ANU SIVARAMAN JUDGE MMG/10.5.19
W.P.(C).No.13455/2019 ..4.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER NO.OR- 162/2018-19(16/2015-16)DATED 04.02.2019 OF U/S.47(6)OF KVAT ACT FOR THE YEAR 2015-16 PASSED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE FIRST APPEAL DATED 02.05.2019 FOR THE YEAR 2015-16 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3OF THE STAY PETITION DATED 02.05.2019 FOR THE YEAR 2015-16 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
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.