Reshma K. vs. State Tax Officer - Kerala High Court, 26 June 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 26TH DAY OF JUNE 2019 / 5TH ASHADHA, 1941 WP(C).No.17314 of 2019 PETITIONER/S: RESHMA K., AGED 47 YEARS, PAVITHRAM HOUSE, KANIYARAM, MANANTHAVADI, WAYANAD-670 645. BY ADVS. SRI.R.JAIKRISHNA SRI.C.S.ARUN SHANKAR RESPONDENT/S: 1 STATE TAX OFFICER, SURVEILLANCE SQUAD, STATE GOODS AND SERVICE TAXES DEPARTMENT, OFFICE OF THE ASSISTANT COMMISSIONER(INTELLIGENCE), KALPETTA, WAYANAD-673 121. 2 DEPUTY COMMISSIONER(APPEALS), STATE GOODS AND SERVICE TAXES DEPARTMENT, KOZHIKODE-673 032. 3 DEPUTY TAHSILDAR, OFFICE OF THE TAHSILDAR, MANANTHAVADI, WAYANAD-670 645. BY GOVERNMENT PLEADER, SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.17314/2019 2

JUDGMENT The petitioner preferred a statutory appeal before the second respondent under the Central Goods and Services Tax Act, 2017/Kerala State Goods and Services Tax Act, 2017. The learned counsel for the petitioner submits that the petitioner had also deposited 10% of the disputed tax.

In the light of the fact that the petitioner had already deposited 10% of the disputed tax, all coercive steps against the petitioner shall be kept in abeyance till the disposal of the appeal. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.17314/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER ISSUED BY THE 1ST RESPONDENT UNDER SECTION 63 AND SECTION 122 OF CGST ACT AND SGST ACT (AY-2017-2018). EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3COVERING LETTER ALONG WITH THE COPY OF THE DEMAND DRAFT. EXHIBIT P4POSTAL ACKNOWLEDGEMENT. EXHIBIT P5OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT. EXHIBIT P5 AOF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT UNDER SECTION 34 OF THE KERALA REVENUE RECOVERY ACT. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE