M/S.Orino Fashion Point vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN TUE AY, THE 07TH DAY OF MAY 2019 / 17TH VAISAKHA, 1941 WP(C).No. 13255 of 2019 PETITIONER: M/S.ORINO FASHION POINT CHANDAPURA, KODUNGALLUR, THRISSUR-680 664, REPRESENTED BY ITS MANAGING PARTNER NAJUMUDDEEN P.K., BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, MINI CIVIL STATION, KODUNGALLUR-680 664 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GST DEPARTMENT, POOTHOLE, THRISSUR-680 004 3 THE ASST. COMMISSIONER, STATE GST DEPARTMENT, KODUNGALLUR-680 664 SRI SHAMSUDHEEN V.K.- GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-2- WP(C).No. 13255 of 2019 ANU SIVARAMAN, J. ========================== WP(C) No.13255 of 2019 ========================= Dated this the 07th day of May, 2019 JUDGMENT 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 application for condonation of delay and Ext.P4 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 application for condonation of delay and Ext.P4 stay petition are 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. There will accordingly be a direction to the second respondent to take up, consider and pass appropriate order on Exts.P3 and P4
-3- WP(C).No. 13255 of 2019 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 and P4 as directed above, coercive steps against the petitioner on the strength of Ext.P1 shall be kept in abeyance. The writ petition is ordered accordingly. ANU SIVARAMAN JUDGE JS
-4- WP(C).No. 13255 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO.32081041157/2013- 14 DATED 24.11.2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE FIRST APPEAL DATED 27.04.2019 FOR THE YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3OF THE DELAY CONDONATION PETITION DATED 27.04.2019 FOR THE YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4OF THE STAY PETITION DATED 27.04.2019 FOR THE YEAR 2013-14 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.