M/S. Cochin Suburban Club vs. The Deputy Commissioner
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUE AY, THE 9TH DAY OF JANUARY 2024 / 19TH POUSHA, 1945 WP(C) NO. 33966 OF 2023 PETITIONER/S: M/S. COCHIN SUBURBAN CLUB, VALLATHOL PADI, THRIKKAKARA , B.M.C. P.O., KOCHI - 682021, REPRESENTED BY ITS,SECRETARY, ANAND J. PAYYAPPILLY. BY ADVS. HARISANKAR V. MENON R.SREEJITH MEERA V.MENON K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX PAYER SERVICES DIVISION, KAKKANAD, ERNAKULAM, PIN - 682030 2 THE MANAGER, KERALA STATE BEVERAGES CORPORATION, WAREHOUSE,TRIPUNITHURA , ERNAKULAM DISTRICT, PIN - 682301 3 THE COMMISSIONER OF COMMERCIAL TAXES, STATE GOODS & SERVICES TAX DEPARTMENT, TAX TOWERS, KILLIPPALAM,KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 OTHER PRESENT: RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.33966 of 2023 2 JUDGMENT Dated this the 9th day of January, 2024 This writ petition has been filed impugning Exts.P1 and P4 whereby the process for cancellation of the registration of the petitioner under the KGST Act was initiated for the reason that the petitioner had not filed his statutory returns from January 2020 onwards and not remitted tax due thereon.
The petitioner filed reply to the said communication in Ext.P2 and submitted that the petitioner- club is not liable to pay the tax under the provisions of KGST Act and the supply of Indian Made Foreign Liquor cannot be stopped to the petitioner. The Deputy Commissioner vide communication dated 10.10.2023 rejected the said assertion of the petitioner and held that the petitioner is liable to pay the turnover tax under the KGST Act, 1963. After the said communication, the petitioner has filed the returns.
WP(C)No.33966 of 2023 3 However, no final assessment order has been passed till date. Considering the aforesaid prayer that the petitioner has filed returns under the provisions of KGST Act from the year February, 2020 onwards and the said returns are under consideration, it would be appropriate to dispose of this writ petition with direction to the 1st respondent to examine the returns of the petitioner in accordance with law and pass assessment orders expeditiously, preferably within a period of two months. Till the assessments are finalized, the supply of Indian Made Foreign Liquor to the petitioner club shall not be interrupted. However, the same shall be subject to the final assessment orders or any order passed in appeal, if the petitioner is aggrieved by the assessment order. DINESH KUMAR SINGH JUDGE AP
WP(C)No.33966 of 2023 4 APPENDIX OF WP(C) 33966/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF LETTER ISSUED BY THE 1ST RESPONDENT DTD. 19-09-2023 Exhibit P2 COPY OF LETTER ISSUED BY THE PETITIONER ADDRESSED TO 1ST RESPONDENT AND 2ND RESPONDENT DTD. 27-09-2023 Exhibit P3 COPY OF ORDER IN WPC NO. 1396/2020 OF THIS HON'BLE C OURT DTD. 20-01-2010 Exhibit P4 COPY OF LETTER ISSUED BY THE 1ST RESPONDENT DTD. 10-10-2023 Exhibit P5 COPY OF JUDGMENT IN WPC NO. 29675/2023 OF THIS HON'BLE COURT DTD. 12-09-2023
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.