Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE SUNIL THOMAS
FRIDAY, THE 11TH DAY OF MAY 2018 / 21ST VAISAKHA, 1940
WP(C).No. 15199 of 2018
PETITIONER(S)
M/S.PREMIER AGRO PRODUCTS (P)LTD.
KINASSERY, PALAKKAD-REPRESENTED BY IT'S MANAGING
DIRECTOR K.M.NIZAR.
BY ADVS.SRI.C.P.MOHAMMED NIAS
SRI.S.AJITH (PALAKKAD)
RESPONDENT(S):
ASSISTANT COMMISSIONER OF STATE TAX
STATE GST DEPARTMENT KERALA, SPECIAL CIRCLE,
BEHIND CIVIL STATION, PALAKKAD-678 001.
R BY GOVERNMENT PLEADER:SRI MOHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-05-2018, THE COURT ON
THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 15199 of 2018 (Y)
APPENDIX
PETITIONER(S)' EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ORDER DATED 30-03-2007 OF THE COMMERCIAL TAXES
OFFICER-
EXHIBIT P2 TRUE COPY OF THE ORDER DATED 18-10-2007 IN STA 1414/2007 PASSED BY THE
DEPUTY COMMISSIONER (APPEALS), ERNAKULAM.
EXHIBIT P3 TRUE COPY OF THE ORDER DATED 18-11-2008 PASSED BY THE ASSISTANT
COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD.
EXHIBIT P4 TRUE COPY OF THE LETTER DATED 02-01-2009 SENT BY THE ASST.
COMMISSIONER (ASSESSMENT) PALAKKAD TO THE TAHSILDAR, PALAKKAD.
EXHIBIT P5 TRUE COPY OF THE LETTER DATED 30-03-2011 SENT BY THE APPELLANT TO THE
ASSESSING AUTHORITY.
EXHIBIT P[6 TRUE COPY OF THE ORDER DATED 26-11-2014 OF THE COMMISSIONER OF
COMMERCIAL TAXES.
EXHIBIT P7 TRUE COPY OF THE JUDGMENT IN STA NO.1/2015 DATED14-12-2016 OF THIS
HON'BLE COURT.
EXHIBIT P8 TRUE COPY OF THE ORDER DATED 04-03-3027 PASSED BY THE COMMISSIONER
OF COMMERCIAL TAXES.
EXHIBIT P9 TRUE COPY OF THE ORDER DATED 16-03-2018 PASSED BY THE RESPONDENT.
EXHIBIT P10 TRUE COPY OF THE NOTICE OF DEMAND FOR TAX AMOUNTING TO
RS.`19,92,625/- ISSUED BY THE RESPONDENT.
EXHIBIT P11 TRUE COPY OF THE NOTICE OF DEMAND FOR INTEREST AMOUNTING TO
RS.32,11,813/-
RESPONDENTS EXHIBITS:NIL
True Copy / P A to Judge
SUNIL THOMAS, J.
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W.P(C).No.15199 of 2018
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Dated this the 11th day of May, 2018
JUDGMENT By Ext.P9, interest on balance tax due from the petitioner for the year 1997-98 was determined by the assessing authority. It is stated that, pursuant to it, Exts.P10 and P11 demand notices were issued for the recovery of the amounts due. According to the petitioner herein, challenging that, sales tax appeal has been preferred and is pending before this Court. It is stated that, since certain defects were noted, appeal has not been numbered. Hence, petitioner herein is not able to bring up the matter and seek appropriate reliefs immediately. The apprehension of the petitioner herein is that, if, in the meanwhile, recovery proceedings are initiated, it is likely to cause injury to the petitioner.
2.Heard learned counsel for the petitioner and learned senior counsel for the respondent.
3.In the light of the limited prayer sought by the petitioner herein, I am inclined to direct the petitioner to seek his relief before this Court in the proceedings reported to be pending within a period of one month from today. Further proceedings pursuant to Exts.P10 and P11 will be kept in abeyance during the above period of one
W.P(C).15199/18 2 month. It is stated by the petitioner herein that, Ext.P9 is a consequential order consequent to Ext.P8. Hence, it is not separately challenged. Writ Petition is disposed of as above. SUNIL THOMAS
Judge Sbna/11/5/18/ P A to Judge
