BharatTaxGST

M/S Hotel Aquarius vs. State Tax Officer (Intelligence)

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WP(C)/18418/2020HC KeralaGSTCNR KLHC01046407202017 February 2022Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages
For Respondent: ADV.M.M.JASMINE

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 17TH DAY OF FEBRUARY 2022 / 28TH MAGHA, 1943 WP(C) NO. 18418 OF 2020 PETITIONER: M/S HOTEL AQUARIUS, KACHERI KAVALA, VAIKOM-686 141, KOTTAYAM DISTRICT, REPRESENTED BY ITS PARTNER, SRI PRAVEEN XAVIER. BY ADV TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER (INTELLIGENCE), SQUAD NO V, STATE GOODS AND SERVICES TAX DEPARTMENT, SASTRI ROAD, KOTTAYAM-686 001. 2 DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, STATE GOODS AND SERVICES TAX COMPLEX, SPECIAL CIRCLE, KOTTAYAM-686 002. OTHER PRESENT: ADV.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 18418 OF 2020 2 BECHU KURIAN THOMAS, J. =========================== W.P.(C) No.18418 of 2020 ============================ Dated this the 17th day of February, 2022

JUDGMENT Counsel for the petitioner seeks permission to withdraw this writ petition. Accordingly, this writ petition is dismissed as withdrawn. BECHU KURIAN THOMAS JUDGE ssa/

WP(C) NO. 18418 OF 2020 3 APPENDIX OF WP(C) 18418/2020 PETITIONER EXHIBITS EXHIBIT P1OF SHOP INSPECTION REPORT NO 497752 DATED 29.1.2020 RECORDED BY 1ST RESPONDENT, FOR 13 SELECTED ITEMS OF VARIOUS BRANDS OF IMFL AND OF RECOVERING 10 SALES BILLS FROM AIR CONDITIONED AND 4 SALES BILL FROM NON AIR CONDITIONED BAR COUNTERS OF PETITIONER EXHIBIT P2OF STOCK ANALYSIS TO SHOP INSPECTION REPORT, SUBMITTED BEFORE 1ST RESPONDENT AT THE TIME OF PRODUCING BOOKS OF ACCOUNTS AGAINST FROM NO 50 SUMMONS. EXHIBIT P3OF NOTICE NO ISK V/CK-12/2019-20 DATED 2.7.2020 ISSUED U/S 45A OF THE KGST ACT, PROPOSING PENALTY IN ESTIMATING TURNOVER FOR THE PERIOD 1.4.2019 TO 29.1.2020 UNDER WEIGHTED AVERAGE RATIO, ARRIVED ON THE BASIS OF 14 SALES BILLS RECOVERED AT THE TIME OF INSPECTION EXHIBIT P4OF OBJECTION DATED 22.7.2020 SUBMITTED AGAINST EXT P3 NOTICE BEFORE 1ST RESPONDENT EXHIBIT P5OF ORDER DATED 30.7.2020 IMPOSING PENALTY U/S 45A OF THE KGST ACT, ISSUED BY 1ST RESPONDENT, IN ESTIMATING TURNOVER, SERVED TO PETITIONER ON 24.8.2020 EXHIBIT P6OF JUDGMENT DATED 20.3.2018 IN WRIT APPEAL NO. 679 OF 2018 PASSED BY THIS HON'BLE COURT, IN HOLDING THAT WHEN AVERAGE GROSS PROFIT TAKEN DEFINITELY IN LEADS TO ESTIMATION FOR IMPOSING PENALTY NOT PERMISSIBLE

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.