BharatTaxGST

Gopika Regency vs. Sales Tax Appellate Tribunal

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WP(C)/18040/2022HC KeralaGSTCNR KLHC01036869202203 June 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.3 pages
For Petitioner: A.KUMAR, P.J.ANILKUMAR, G.MINI(1748), P.S.SREE PRASAD, JOB ABRAHAM, AJAY V.ANANDFor Respondent: ADV. DR. THUSHARA JAMES (SC)

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 3RD DAY OF JUNE 2022 / 13TH JYAISHTA, 1944 WP(C) NO. 18040 OF 2022 PETITIONER: GOPIKA REGENCY VII/1103, CHIRAKKAKAM, VARAPPUZHA, KOCHI, REPRESENTED BY ITS PROPRIETOR, MR. K.K. PARAMESWARAN. BY ADVS. A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD JOB ABRAHAM AJAY V.ANAND RESPONDENTS: 1 SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM - 682015. 2 JOINT COMMISSIONER (APPEALS) I, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM - 682015. 3 THE INTELLIGENCE OFFICER, SQUAD NO.I, MATTANCHERRY AT ALUVA - 682001. 4 STATE TAX OFFICER, SQUAD NO.I, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY AT MINI CIVIL STATION, ALUVA - 682301. OTHER PRESENT: ADV. DR. THUSHARA JAMES (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) No.18040/2022 -2-

J U D G M E N T Aggrieved by Ext.P3 order the petitioner has preferred an appeal before the Sales Tax Appellate Tribunal, Ernakulam, a copy of which is produced as Ext.P4. A petition for stay of proceedings pursuant to the order has also been filed as Ext.P5. The petitioner apprehends coercive proceedings to be effected even before the petition for stay is considered. Hence this writ petition.

2.

Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction.

3.

Accordingly, there will be a direction to the Tribunal to consider and pass orders on Ext.P5 stay petition, within a period of three months from the date of receipt of a copy of this judgment. Till such such orders are passed Ext.P6 demand shall be kept in abeyance.

The writ petition is disposed of as above. GOPINATH P. JUDGE AMG

W.P (C) No.18040/2022 -3- APPENDIX OF WP(C) 18040/2022 PETITIONER EXHIBITS Exhibit P1OF THE PENALTY ORDER DATED 31.01.2019 Exhibit P2OF THE ORDER PASSED BY THE 1ST APPELLATE AUTHORITY DATED 25.01.2021. Exhibit P3OF THE MODIFIED PENALTY ORDER PASSED BY THE 3RD RESPONDENT DATED 22.01.2022. Exhibit P4OF THE MEMORANDUM OF APPEAL FILED BEFORE THE 1ST RESPONDENT DATED 28.03.2022. Exhibit P5OF THE APPLICATION FOR STAY DATED 28.03.2022. Exhibit P6OF THE NOTICE OF DEMAND DATED 22.1.2022.

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.