M/S. M J Gold vs. Assistant Commissioner (Int.)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 14TH DAY OF MAY 2021 / 24TH VAISAKHA, 1943 WP(C).No.11282 OF 2021(I) PETITIONER: M/S. M J GOLD, T.C NO. X/1095, COPPEN LANE, NEAR NEW CHURCH, THRISSUR 680 001 REPRESENTED BY ITS MANAGING PARTNER, SRI M.K ANTOCHAN BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 ASSISTANT COMMISSIONER (INT.) SQUAD NO. 1, STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR 680 004 2 JOINT COMMISSIONER 9APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, PUTHOLE, THRISSUR 680 004 3 STATE TAX OFFICER, 1ST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PUTHOLE, THRISSUR 680 004. 4 DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, PUTHOLE, THRISSUR-680 004. BY SMT.VINITHA B (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.05.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.11282 OF 2021(I) 2 JUDGMENT Dated this the 14th day of May 2021 This writ petition is filed seeking the following reliefs; (i) To call the records leading to issuance of Ext.P1 to P1(c) orders from 1st respondent and to issue a Writ in the nature of mandamus or any other appropriate writ or order directing 2nd respondent to dispose off Ext.P2 to P2(c) appeals, within a time limit and till then, stay further recovery proceedings to Ext.P1 to P1(c) demands raised by 1st respondent, after hearing the Petitioner; (ii) To issue a Writ in the nature of mandamus or any other appropriate writ or order directing 2nd respondent to dispose off Ext.P3 to P3(c) stay petitions, within a time limit, fixed by this Hon'ble Court, after hearing the Petitioner, till then stay further recovery proceedings to Ext.P1 to P1(c) demands; and (iii) To pass such other order as this Hon'ble Court deems justified on the facts and circumstances of the case. 2. The petitioner has filed Exts.P2 to P2(C) appeals together with Exts.P3 to P3(C) stay petitions before the 2nd respondent challenging Exts.P1 to P1(C) orders. The prayer of the petitioner is to stay any recovery proceedings pending consideration of Exts.P3 to P3(C) stay petitions by the 2nd respondent. Considering the facts and circumstances of the case, this writ petition will stand disposed of directing the 2nd respondent to take up for consideration Ext.P3 to Ext.P3(C) stay petitions and WP(C).No.11282 OF 2021(I) 3 dispose of the same in accordance with law as expeditiously as possible and at any rate within two months from the date of receipt of a copy of this judgment. Till such time, as orders are passed on Ext.P3 to P3(C) stay petitions, any recovery pursuant to Exts.P1 to P1(C) orders shall be kept in abeyance. Writ petition stands disposed of accordingly. Sd/- GOPINATH P. JUDGE Sn WP(C).No.11282 OF 2021(I) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ORDER DT 20-03-2021 IMPOSINTNG PENALTY U/S. 67(1) OF KVAT ACT COMPLETED BY 1ST RESPOINDENT FOR 2013-14 EXHIBIT P1 A TRUE COPY OF ORDER DT 20-03-2021 IMPOSING PENALTY U/S. 67(1) OF KVAT ACT COMPLETED BY 1ST RESPONDENT FOR 2014-15 EXHIBIT P1 (B) TRUE COPY OF ORDER DT 20-03-2021 IMPOSING PENALTY U/S. 67(1) OF KVAT ACT COMPLETED BY 1ST RESPONDENT FOR 2015-16 EXHIBIT P1 C TRUE COPY OF ORDER DT 20-03-2021 IMPOSING PENALTY U/S. 67(1) OF KVAT ACT OMPLETED BY 1ST RESPONDENT FOR 2016-17. EXHIBIT P2 TRUE COPY OF APPEAL SUBMITTED BEFORE 2ND