M/S. Vikas Granite vs. State Tax Officer
Original PDF →No AI summary yet for this judgment.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 30TH DAY OF OCTOBER 2023 / 8TH KARTHIKA, 1945 WP(C) NO. 35837 OF 2023 PETITIONER: M/S. VIKAS GRANITE AGED 52 YEARS VALLIKKAD, P. O., KANNAMVETTIKKAVU, MALAPPURAM - 673637, REPRESENTED BY PROPRIETOR SHABNA, W/O. VIKAS BABU, RESIDING AT 4/420, A.G. ROAD, KOZHIKODE BEACH, KOZHIKODE, PIN - 673032 BY ADVS. R.SUDHISH M.MANJU MITHUN P. MERIN THOMAS RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 2 DEPUTY COMMISSIONER ( APPEALS) COMMERCIAL TAXES, SALES TAX COMPLEX ROAD, NADAKKAVU, KOZHIKODE, PIN - 673011 3 COMMERCIAL TAX OFFICER MINI CIVIL STATION, KACHERIPPADY, MANJERI, MALAPPURAM, PIN - 676121 4 DISTRICT COLLECTOR KOZHIKODE DISTRICT, CIVIL STATION, KOZHIKODE, PIN - 673020 5 KVAT APPELLATE TRIBUNAL KOZHIKODE BENCH, CHEROOTY ROAD, KOZHIKODE, PIN - 673032 6 DEPUTY TAHASILDAR REVENUE RECOVERY, CIVIL STATION, KOZHIKODE, PIN - 673020 7 VILLAGE OFFICER KACHERI VILLAGE, EAST HILL, KOZHIKODE, PIN - 673005 ADV.JASMINE – SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT Dated this the 30th day of October, 2023 The Learned Government Pleader takes notice for all the respondents.
The learned counsel for the petitioner submits that against Ext.P1, Ext.P3 rectification petition is filed under Section 66 of the KVAT Act and numbered as 3456/2021. The learned counsel for the petitioner further submits that during the pendency of this rectification petition, Exts.P4 to P17 revenue recovery notices are issued. The limited prayer is that Exts.P4 to P17 may be kept in abeyance till appropriate orders are passed on Ext.P3 rectification petition. Taking into account the facts and circumstances of the case and that Ext.P3 is already numbered and pending, Exts.P4 to P17 recovery notices shall be kept in abeyance till a final decision is taken on Ext.P3. The Tribunal shall dispose of Ext.P3 rectification petition within a period of two months from today. Accordingly, the writ petition is disposed of. BASANT BALAJI,
JUDGE SMF APPENDIX OF WP(C) 35837/2023 PETITIONER EXHIBITS EXHIBIT P1OF THE COMMON ORDERS OF THE HON'BLE KVAT APPELLATE TRIBUNAL, KOZHIKODE, IN TA (VAT) NOS.679/18 TO 682/18 DATED 10-02-2021 EXHIBIT P2OF THE COMMON ORDERS OF THE HON'BLE KVAT APPELLATE TRIBUNAL, KOZHIKODE, TA (VAT) NOS. 622/18, 623/18, 624/18, 625/18 AND 626/18 DATED 29-10-2019 EXHIBIT P3OF THE RECTIFICATION PETITION FILED BY THE PETITIONER EXHIBIT P4 6.OF THE REVENUE RECOVERY NOTICE UNDER SECTION 7 OF REVENUE RECOVERY ACT WITH RRC NO. 2022/8067/10 FOR AN AMOUNT OF RS.2,28,313/- DATED 05.06.2023 ISSUED BY THE 5TH RESPONDENT EXHIBIT P5OF THE REVENUE RECOVERY NOTICE UNDER SECTION 34 OF REVENUE RECOVERY ACT WITH RRC NO. 2022/8067/10 FOR AN AMOUNT OF RS.2,28,313/- DATED 20.06.2023 ISSUED BY THE 5TH RESPONDENT EXHIBIT P6OF THE REVENUE RECOVERY NOTICE UNDER SECTION 7 OF REVENUE RECOVERY ACT WITH RRC NO. 2022/8068/10 FOR AN AMOUNT OF RS.3,22,998/- DATED 05.06.2023 ISSUED BY THE 5TH RESPONDENT EXHIBIT P7OF THE REVENUE RECOVERY NOTICE UNDER SECTION 34 OF REVENUE RECOVERY ACT WITH RRC NO. 2022/8068/10 FOR AN AMOUNT OF RS.3,22,998/- DATED 20.06.2023 ISSUED BY THE 5TH RESPONDENT EXHIBIT P8OF THE REVENUE RECOVERY NOTICE UNDER SECTION 7 OF REVENUE RECOVERY ACT WITH RRC NO. 2022/8588/10 FOR AN AMOUNT OF RS.15,559/- DATED 05.06.2023 ISSUED BY THE 5TH RESPONDENT EXHIBIT P9OF THE REVENUE RECOVERY NOTICE UNDER SECTION 34 OF REVENUE RECOVERY ACT WITH RRC NO. 2022/8588/10 FOR AN AMOUNT OF RS.15,559/- DATED 20.06.2023 ISSUED BY THE 5TH RESPONDENT EXHIBIT P10OF THE REVENUE RECOVERY NOTICE UNDER SECTION 7 OF REVENUE RECOVERY ACT WITH RRC NO. 2022/8594/10 FOR AN AMOUNT OF RS.15,559/- DATED 05.06.2023 ISSUED BY THE 5TH RESPONDENT EXHIBIT P11OF THE REVENUE RECOVERY NOTICE UNDER SECTION 34 OF REVENUE RECOVERY ACT WITH RRC NO. 2022/8594/10 FOR AN AMOUNT OF RS.15,559/- DATED 20.06.2023 ISSUED BY THE 5TH RESPONDENT EXHIBIT P12OF THE REVENUE RECOVERY NOTICE UNDER SECTION 7 OF REVENUE RECOVERY ACT WITH RRC NO. 2022/8601/10 FOR AN AMOUNT OF RS.15,559/- DATED 05.06.2023 ISSUED BY THE 5TH RESPONDENT EXHIBIT P13OF THE REVENUE RECOVERY NOTICE UNDER SECTION 34 OF REVENUE RECOVERY ACT WITH RRC NO. 2022/8601/10 FOR AN AMOUNT OF RS.15,559/- DATED 20.06.2023 ISSUED BY THE 5TH RESPONDENT EXHIBIT P14OF THE REVENUE RECOVERY NOTICE UNDER SECTION 7 OF REVENUE RECOVERY ACT WITH RRC NO. 2022/8602/10 FOR AN AMOUNT OF RS.15,559/- DATED 05.06.2023 ISSUED BY THE 5TH RESPONDENT EXHIBIT P15OF THE REVENUE RECOVERY NOTICE UNDER SECTION 34 OF REVENUE RECOVERY ACT WITH RRC NO. 2022/8602/10 FOR AN AMOUNT OF RS.15,559/- DATED 20.06.2023 ISSUED BY THE 5TH RESPONDENT EXHIBIT P16OF THE REVENUE RECOVERY NOTICE UNDER SECTION 7 OF REVENUE RECOVERY ACT WITH RRC NO. 2022/8061/10 FOR AN AMOUNT OF RS.5,86,900/- DATED 05.06.2023 ISSUED BY THE 5TH RESPONDENT EXHIBIT P17OF THE REVENUE RECOVERY NOTICE UNDER SECTION 34 OF REVENUE RECOVERY ACT WITH RRC NO. 2022/8061/10 FOR AN AMOUNT OF RS.5,86,900/- DATED 20.06.2023 ISSUED BY THE 5TH RESPONDENT //// PA 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.