K.M.Gafoor. vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 16TH DAY OF SEPTEMBER 2022 / 25TH BHADRA, 1944 WP(C) NO. 10817 OF 2022 PETITIONER: 1 K.M.GAFOOR., AGED 42 YEARS PROPRIETR, VI/173, KUNNATHUPEEDIKAYIL HOUSE, VARAVOOR, THRISSUR 680
BY ADVS. N.MURALEEDHARAN NAIR R.MURALEEDHARAN RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE THRISSUR 680 004. 2 THE STATE PUBLIC INFORMATION OFFICER AND DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE), STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR 680 004. BY ADV. THUSHARA JAMES, SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC NO.10817 OF 2022 2 JUDGMENT Dated this the 16th day of September, 2022 The petitioner has approached this Court being aggrieved by the fact that the proceedings initiated under Section 130 of the CGST/SGST Act, 2017 are being continued against the petitioner without providing to the petitioner copy of the deposition recorded from the petitioner by the 1st respondent. This Court admitted the writ petition on 05.04.2022 and directed that further proceedings pursuant to Ext.P2 shall be kept in abeyance, provided it has not already been concluded.
When this matter is taken up for consideration today, the learned Senior Government Pleader appearing for the respondents submits that by letter dated 18.07.2022, which has been duly acknowledged by the petitioner, a copy of the deposition requested for has been served on the
WPC NO.10817 OF 2022 3 petitioner and further time was also granted to file reply to the notice. A copy of the letter issued to the petitioner by the 1st respondent is also shown to me. Having perused the contents of the letter dated 18.07.2022 issued by the 1st respondent, I am of the opinion that nothing further survives for consideration in this writ petition and it is closed making it clear that it will be open to the petitioner to raised all his contentions before the 1st respondent. It will also be open to the respondents to continue and conclude the proceedings in accordance with law. GOPINATH P. JUDGE SKP/16-09
WPC NO.10817 OF 2022 4 APPENDIX OF WP(C) 10817/2022 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE NOTICE ISSUED BY THE IST RESPONDENT DATED 02.09.2021 TO THE PETITIONER ALONG WITH COPIES OF THE DEPOSITIONS. EXHIBIT P2OF THE NOTICE FOR CONFISCATION ISSUED UNDER SECTION 130 (1) OF THE CGST ACT READ WITH SGST ACT BY THE IST RESPONDENT DATED 10.09.2021. EXHIBIT P3 COPY OF THE LETTER ISSUED BY THE 2ND RESPONDENT UNDER RIGHT TO INFORMATION ACT DATED 22.09.2021. RESPONDENTS' EXHIBITS: NILP.A.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.