Glaze vs. State Tax Officer

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WP(C)/7720/2023HC KeralaGSTCNR KLHC01018106202306 October 2023Bench: HONOURABLE MR. JUSTICE D. K. SINGH3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 6TH DAY OF OCTOBER 2023 / 14TH ASWINA, 1945 WP(C) NO. 7720 OF 2023 PETITIONER: GLAZE , AGED 33 YEARS, DOOR NO.40/1662, KOLLAMPARAMBLE BUILDING, CONVENT JUNCTION, MARKET ROAD, COCHIN, REPRESENTED BY ITS MANAGER AND AUTHORIZED SIGNATORY, SRI. MUHASIN K., PIN – 682011. BY ADV. SRI. TOMSON T. EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER, (FORMERLY COMMERCIAL TAX OFFICER), GOODS AND SERVICES TAX DEPARTMENT, 3RD CIRCLE, CLASS TOWER, ERNAKULAM, COCHIN, PIN – 682018. 2 JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, STATE TAX COMPLEX, MATTANCHERRY, COCHIN, PIN – 682002. 3 DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD, COCHIN, PIN – 682030. 4 STATE BANK OF INDIA, BROADWAY BRANCH, COCHIN,PIN – 682031, REPRESENTED BY ITS CHIEF MANAGER. BY ADV. SMT. RESHMITA RAMACHANDRAN – GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 7720 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------- WP(C) No.7720 of 2023 ------------------------- Dated this the 6th day of October, 2023 JUDGMENT

1.

Learned Counsel for the petitioner submits that the writ petition has been rendered infructuous.

2.

In view of the aforesaid submission of the Learned Counsel for the petitioner, the writ petition is dismissed as infructuous. Interim Order, if any, stands vacated. DINESH KUMAR SINGH JUDGE Svn

WP(C) NO. 7720 OF 2023 3 APPENDIX OF WP(C) 7720/2023 PETITIONER’S EXHIBITS Exhibit P1OF ORDER NO.32071735822/2012-13 DATED 09.04.2018 COMPLETED U/S.25(1) OF THE KVAT ACT FOR 2012-13 BY 1ST RESPONDENT Exhibit P2OF APPEAL DATED 03.01.2023 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P1 ASSESSMENT Exhibit P3OF PETITION DATED 03.01.2023 FOR CONDONING DELAY SUBMITTED ALONG WITH EXT. P2 APPEAL BEFORE 2ND RESPONDENT Exhibit P4OF PETITION DATED 03.01.2023 FOR STAY SUBMITTED ALONG WITH EXT P2 APPEAL BEFORE 2ND RESPONDENT Exhibit P5OF APPELLATE ORDER NO.KVATA 482/2018 DATED

29-09-2018

PASSED

BY ASSISTANT COMMISSIONER(APPEALS),COMMERCIAL

TAXES, ERNAKULAM IN ALLOWING APPEAL SUBMITTED AGAINST PENALTY IMPOSED U/S.47(6) OF THE KVAT ACT Exhibit P6OF E-MAIL DATED 23.02.2023 SENT BY 4TH RESPONDENT TO PETITIONER INFORMING EXISTENCE OF PROHIBITORY ORDER ISSUED BY 3RD RESPONDENT IN FREEZING CURRENT ACCOUNT NO.3471684475 Exhibit P7OF JUDGMENT DATED 18.01.2018 IN WP© NO1959 OF 2018 PASSED BY THIS HON'BLE COURT ON SIMILAR SET OF FACT

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.