BharatTaxGST

Bombay Electricals And Hardwares vs. State Tax Officer - Ii

Original PDF →
WP(C)/25410/2022HC KeralaGSTCNR KLHC01053443202208 August 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.4 pages
For Petitioner: R.JAIKRISHNA, NARAYANI HARIKRISHNAN, C.S.ARUN SHANKAR, ANISH PFor Respondent: SMT. THUSHARA JAMES (SR GP)

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 8TH DAY OF AUGUST 2022 / 17TH SRAVANA, 1944 WP(C) NO. 25410 OF 2022 PETITIONER: M/S BOMBAY ELECTRICALS AND HARDWARES THANALUR P.O., MALAPPURAM. REPRESENTED BY ITS MANAGING PARTNER -SIDHEEK M K, PIN - 676307 BY ADVS. R.JAIKRISHNA NARAYANI HARIKRISHNAN C.S.ARUN SHANKAR ANISH P. RESPONDENTS: 1 STATE TAX OFFICER - II STATE GOODS AND SERVICES TAX DEPARTMENT TIRUR, MALAPPURAM, PIN - 676101 2 JOINT COMMISSIONER (APPEALS) OFFICE OF JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT CIVIL STATION P O, PALAKKAD, PIN - 678001 OTHER PRESENT: SMT. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 25410 OF 2022 2

JUDGMENT

Petitioner has approached this Court being aggrieved by the fact that the petitioner’s remedy to file an appeal before the Goods and Services Tax Appellate Tribunal for the State of Kerala against Ext.P2 order the 1st Appellant Authority cannot be availed as the Tribunal has not been constituted till date. It is submitted that the petitioner has a very good case on merits against Ext.P2 order.

2.

I have heard the learned senior Government pleader also.

3.

Having regard to the facts and circumstances of the case and considering the fact that several other writ petitions had been disposed of by this Court by staying the recovery on account of the fact that the assessees have not able to approach the Appellant Authority, this writ petition will stand disposed of directing that the amounts payable in terms of Ext.P1 order of assessment as modified by Ext.P4 shall remain suspended on condition that the petitioner remits a sum equivalent to 20% of the amounts due under Ext. P1 as modified by Ext. P2, 1st

WP(C) NO. 25410 OF 2022 3 appellate order within a period of 1 month from the date of receipt of a certified copy of this judgment. It is made clear that this payment of 20% shall be deemed to be sufficient compliance of the condition in Section 112 of the CGST/SGST Act for maintaining an appeal before the Goods and Services Tax Appellate Tribunal as and when it is constituted. This writ petition will stand disposed of as above. GOPINATH P.

JUDGE ats

WP(C) NO. 25410 OF 2022 4 APPENDIX OF WP(C) 25410/2022 PETITIONER EXHIBITS Exhibit P1OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR AYS 2017-2018 AND 2018-2019 DATED 16.08.2019 Exhibit P2OF THE APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT DATED 30.12.2021 Exhibit P3OF THE RECTIFIED ORDER ISSUED BY THE 2ND RESPONDENT DATED 06.04.2022 Exhibit P4OF THE MODIFIED ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR AYS 2017-2018 AND 2018- 2019 DATED 25.04.2022 Exhibit P5OF THE FORM GSTAPL-04 - SUMMARY OF DEMAND ISSUED BY THE 1ST RESPONDENT FOR AYS 2017- 2018 AND 2018-2019 DATED 25.04.2022

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.