M/S. Kannamkara Agencies vs. The Intelligence Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUE AY, THE 12TH DAY OF MARCH 2019 / 21ST PHALGUNA, 1940 WP(C).No.7356 of 2019 PETITIONER/S: M/S. KANNAMKARA AGENCIES, NEAR PRIVATE STAND, PERUMBAVOOR.P.O, ERNAKULAM DISTRICT, REPRESENTED BY ITS SOLE PROPRIETOR M.DEVARAKASH, AGED 51 YEARS, S/O.MADHAVAN, KANNAMKARA HOUSE, OCHIRA, KOLLAM- 690526. BY ADV. SRI.P.M.POULOSE RESPONDENT/S: 1 THE INTELLIGENCE OFFICER/STATE TAX OFFICER, DEPARTMENT OF STATE GST, SQUAD NO.II, MATTANCHERRY AT KARUKUTTY-682002. 2 THE DEPUTY COMMISSIONER(APPEALS), ERNAKULAM-682016. BY GOVERNMENT PLEADER, SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.7356/2019 2 JUDGMENT The petitioner, as against Exts.P5 and P9 orders, filed Ext.P7 and P11 appeals before the second respondent. The petitioner also filed Exts.P8 and P12 stay applications. In view of the above, there shall be a direction to the second respondent to dispose Exts.P8 and P12 stay applications within two months. Till then, recovery proceedings pursuant to the impugned orders in the appeals shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.7356/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE ISSUED BY 1ST RESPONDENT TO THE PETITIONER UNDER SECTION 67(1)OF THE KVAT ACT 2003 NO.ISM-II/39/2015- 16(2014-15)DATED 5.12.2018. EXHIBIT P2OF THE NOTICE ISSUED BY 1ST RESPONDENT TO THE PETITIONER NO.ISM-II/39/2015- 16 DATED 5.12.2018. EXHIBIT P3OF THE REPLY DATED 31.12.2018 SENT BY PETITIONER TO EXHIBIT -P1. EXHIBIT P4OF THE REPLY DATED 31.12.2018 SENT BY PETITIONER TO EXHIBIT-P2 EXHIBIT P5OF THE ORDER NO.ISM II/39/2015-16 (2014-15)DATED 31.12.2018 ISSUED BY 1ST RESPONDENT. EXHIBIT P6OF THE DEMAND NOTICE DATED 31.12.2018 ISSUED TO THE PETITIONER BY 1ST RESPONDENT. EXHIBIT P7OF APPEAL DATED 10.1.2019 FILED BY PETITIONER BEFORE THE 2ND RESPONDENT CHALLENGING EXHIBITS P5 AND P6. EXHIBIT P8OF THE STAY PETITION DATED 10.2.2019 ALONG WITH EXHIBIT -P7. EXHIBIT P9OF THE ORDER NO.ISM II/39/2015-16 DATED 31.12.2018 ISSUED BY 1ST RESPONDENT. EXHIBIT P10OF THE DEMAND NOTICE DATED 31.12.2018 ISSUED BY 1ST RESPONDENT. EXHIBIT P11OF THE APPEAL DATED 10.2.2019 FILED BY PETTIONER BEFORE THE 2ND RESPONDENT CHALLENGING EXHIBITS -P9 AND P10. EXHIBIT P12OF THE STAY PETITION DATED 10.2.2019 FILED ALONG WITH EXHIBIT P11. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE