A. Sugathadevi vs. The Deputy Commissioner (Assessment)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 3RD DAY OF APRIL 2023 / 13TH CHAITHRA, 1945 WP(C) NO. 6665 OF 2023 PETITIONER: A. SUGATHADEVI AGED 61 YEARS PROPRIETRIX, M/S. HOTEL PADIPURAYIL, SOUTH PARAVOOR, KOLLAM, PIN – 691 301 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE DEPUTY COMMISSIONER (ASSESSMENT) STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, ASRAMOM, KOLLAM, PIN – 691 002 2 THE DEPUTY COMMISSIONER TAX PAYER DIVISION, STATE GOODS & SERVICES TAX DEPARTMENT, ASRAMOM, KOLLAM, PIN – 691 002 DR.THUSHARA JAMES-SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 6665 OF 2023 2
T.R.RAVI, J. ---------------------------------------- WP (C) No.6665 of 2023 ------------------------------------------- Dated this the 03rd day of April, 2023 JUDGMENT Admit. Government Pleader takes notice for the respondents.
The prayer in the writ petition is for quashing Ext.P1 letter issued by the 1st respondent and for other incidental reliefs. Ext.P1 is the demand for arrears of tax raised against the petitioner. The petitioner has preferred Ext.P9 representation before the 2nd respondent against the demand and seeks consideration of the same.
In view of the limited prayer made, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P9 representation, after hearing the petitioner, at the earliest, at any rate within six weeks from the date of receipt of a copy of this judgment. Coercive steps shall be kept in abeyance till the disposal of Ext.P9. T.R.RAVI sn JUDGE
WP(C) NO. 6665 OF 2023 3 APPENDIX OF WP(C) 6665/2023 PETITIONER'S EXHIBITS Exhibit P1 COPY OF LETTER ISSUED BY THE 1ST RESPONDENT DTED. 30-03-2022 Exhibit P2 COPY OF ORDER IN TA (STA) NO. 13/2015 ISSUED BY THE APPELLATE TRIBUNAL, THIRUVANANTHAPURAM DTD. 21-01-2022 Exhibit P3 COPY OF ORDER ISSUED BY THE JOINT COMMISSIONER (APPEALS), KOLLAM DTD. 11-11- 2020 Exhibit P4 COPY OF FRESH ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DTD. 15- 09-2021 Exhibit P5 COPY OF ORDER ISSUED BY THE JOINT COMMISSIONER (APPEALS), KOLLAM DTD. 17-09- 2021 Exhibit P6 COPY OF FRESH ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 DTD. 19- 12-2022 Exhibit P7 COPY OF ASSESSMENT ORDER ISSUED BY THE ASST. COMMISSIONER OF COMMERCIAL TAXES, KOLLAM FOR THE YEAR 2015-16 DTD. 15-07-2017 Exhibit P8 COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), KOLLAM DTD. 10-03- 2017 Exhibit P9 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 13-02-2023 RESPONDENT'S EXHIBITS : NIL //// 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.