The Presidency Club vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 15TH DAY OF JANUARY 2024 / 25TH POUSHA, 1945 WP(C) NO. 32419 OF 2022 PETITIONER/S: M/S. PRESIDENCY CLUB, KIDANGOOR P. O.,ANGAMALY, ERNAKULAM - 683572, REPRESENTED BY ITS SECRETARY, MARTIN B. MUNDADAN.,
BY ADVS. SRI. HARISANKAR V. MENON SMT. MEERA V. MENON SRI. R. SREEJITH SMT. K. KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, ANGAMALY, ERNAKULAM, PIN – 683572. 2 THE COMMISSIONER OF COMMERCIAL TAXES, SGST DEPARTMENT, 5TH FLOOR, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN – 695002. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001. BY ADV. SMT. JASMINE M. M. - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 32419 OF 2022 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No. 32419 of 2022 ------------------------- Dated this the 15th day of January, 2024 JUDGMENT
After some arguments, the learned Counsel for the petitioner submits that he would like to withdraw the writ petition to approach the appellate authority under the provisions of KGST Act.
Considering the said submissions of the learned Counsel for the petitioner, this writ petition is disposed of with liberty to the petitioner to approach the appellate authority against Exhibit P-1 order whereby the sales turnover tax of IMFL, Beer and Wine for Rs. 1,55,53,143/- has been assessed for an amount of Rs. 2,69,799/-.
The petitioner may file appeal within a period of fifteen days from today. If the petitioner files the statutory appeal under the provisions of KGST Act against the impugned order within the said period, the appellate authority shall pass appropriate order in the appeal in accordance with the law without going into the question of limitation. With the above liberty, this writ petition stands finally disposed of. DINESH KUMAR SINGH JUDGE Svn
WP(C) NO. 32419 OF 2022 3 APPENDIX OF WP(C) 32419/2022 PETITIONER’S EXHIBITS EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 28-8-2022 EXHIBIT P2 COPY OF ORDER IN WPC NO. 3728/22 OF THIS HON'BLE COURT DTD. 04-02-2022 EXHIBIT P3 COPY OF ORDER IN WPC NO. 19243/21 OF THIS HON'BLE COURT DTD. 27-05-2022 EXHIBIT P4 COPY OF ORDER IN WPC NO. 23591/22 OF THIS HON'BLE COURT DTD. 08-08-2022
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.