M/S. M J Gold vs. P J Joemon - Kerala High Court, 09 April 2021

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 09TH DAY OF APRIL 2021/19TH CHAITHRA, 1943 Con.Case(C).No.755 OF 2021 IN W.P(C).NO.14147 OF 2020 AGAINST THE JUDGMENT DATED 14.07.2020 IN WP(C).NO.14147/2020(P) OF HIGH COURT OF KERALA PETITIONER/PETITIONER IN THE W.P.(C): M/S.M J GOLD TC 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 RESPONDENT/1ST RESPONDENT IN THE W.P.(C): SRI.P J JOEMON AGE AND FATHER'S NAME NOT KNOWN TO PETITIONER, WORKING AS THE ASSISTANT COMMISSIONER (INT.), STATE GOODS AND SERVICES TAX COMPLEX, POOTHOLE, THRISSUR – 680 004. BY SRI.C.K.GOVINDAN, GOVT. PLEADER THIS CONTEMPT OF COURT CASE (CIVIL) HAVING COME UP FOR ADMISSION ON 09.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Cont. Case (C).No.755/2021 :: 2 ::

J U D G M E N T Taking note of Annexure-V order passed by the Assistant Commissioner, Squad No.1, the directions in the judgment dated 14.7.2020 in W.P.(C).No.14147/2020 have been complied. The Contempt of Court Case is therefore closed, without prejudice to the right of the petitioner to impugn the said order in appropriate proceedings, if so advised. A.K.JAYASANKARAN NAMBIAR JUDGE prp/9/4/21

Cont. Case (C).No.755/2021 APPENDIX PETITIONER'S EXHIBITS: ANNEXURE – I: COPY OF THE JUDGMENT OF THIS COURT DATED 14.07.2020 IN WP(C).NO.14147 OF 2020. ANNEXURE – II: COPY OF LETTER DATED 11.02.2021 SUBMITTED BEFORE THE 1ST RESPONDENT AT THE TIME OF PRODUCING BOOKS OF ACCOUNTS FOR THE YEAR 2013-14. ANNEXURE – II(A): COPY OF LETTER DATED 11.02.2021 SUBMITTED BEFORE 1ST RESPONDENT AT THE TIME OF PRODUCING BOOKS OF ACCOUNTS FOR THE YEAR 2014-15. ANNEXURE – II(B): COPY OF LETTER DATED 11.02.2021 SUBMITTED BEFORE 1ST RESPONDENT AT THE TIME OF PRODUCING BOOKS OF ACCOUNTS FOR THE YEAR 2015-16. ANNEXURE – II(C): COPY OF LETTER DATED 11.02.2021 SUBMITTED BEFORE 1ST RESPONDENT AT THE TIME OF PRODUCING BOOKS OF ACCOUNTS FOR THE YEAR 2016-17. ANNEXURE – III: COPY OF RECEIPT DATED 11.02.2021 ISSUED BY 1ST RESPONDENT, IN RETAINING BOOKS OF ACCOUNTS FOR THE YEARS 2013-14 TO 2016-17, PRODUCED BEFORE HIM. ANNEXURE – IV: COPY OF LETTER DATED 22.02.2021 SUBMITTED BEFORE 1ST RESPONDENT, AGAINST SUMMONS ISSUED FOR THE YEARS 2013-14 TO 2016-17. ANNEXURE – V: COPY OF RELEVANT PAGES OF ORDER DATED 20.03.2021 PASSED BY 1ST RESPONDENT, IMPOSING PENALTY U/S.67(1) OF KVAT ACT FOR THE YEAR 2013-14. ANNEXURE – V(A): COPY OF RELEVANT PAGES OF ORDER DATED 20.03.2021 PASSED BY 1ST RESPONDENT, IMPOSING PENALTY U/S.67(1) OF KVAT ACT FOR THE YEAR 2014-15. ANNEUXRE – V(B): COPY OF RELEVANT PAGES OF ORDER DATED 20.03.2021 PASSED BY 1ST RESPONDENT, IMPOSING PENALTY U/S.67(1)

Cont. Case (C).No.755/2021 OF KVAT ACT FOR THE YEAR 2015-16. ANNEXURE – V(C): COPY OF RELEVANT PAGES OF ORDER DATED 20.03.2021 PASSED BY 1ST RESPONDENT, IMPOSING PENALTY U/S.67(1) OF KVAT ACT FOR THE YEAR 2016-17. RESPONDENTS EXHIBITS: NIL. //// P.S. TO JUDGE