Vigi Sebastian vs. State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 10TH DAY OF FEBRUARY 2020 / 21ST MAGHA, 1941 WP(C).No.3551 OF 2020(T) PETITIONES: VIGI SEBASTIAN AGED 51 YEARS PROPRIETOR, BENZ AUTOMOBILES, NEAR PAREL CHURCH, KURISUMOODU P.O., CHANGANACHERRY-686101. BY ADVS. SRI.K.N.SREEKUMARAN ANILKUMAR P.J SRI.N.SANTHOSHKUMAR RESPONDENTS: 1 STATE TAX OFFICER 1ST CIRCLE, CHANGANACHERRY-686101. 2 INTELLIGENCE OFFICER, (INVESTIGATION BRANCH), OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INT), COMMERCIAL TAXES, KOTTAYAM-686001. 3 DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686001. 4 DEPUTY TAHSILDAR, CHANGANACHERRY TALUK, PIN-686001. DR.THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.3551 OF 2020(T) 2 JUDGMENT Dated this the 10th day of February 2020 The learned counsel for the petitioner relies on the order dated 20.1.20 in WP(C)No.1485/2020 passed in the writ petition for the assessment year 2014-2015. The writ petition is disposed of in the same terms, in view of the fact that there is already adjudication for consideration of interim stay. AMIT RAWAL JUDGE ACM/12.2.2020

WP(C).No.3551 OF 2020(T) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER FOR 2014-15 DATED 19.1.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER FOR 2014-15 DATED 15.5.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE APPEAL MEMORANDUM AGAINST EXT-P1 FILED BEFORE THE 3RD RESPONDENT ON 15.10.2019. EXHIBIT P3(A)OF THE APPLICATION FOR CONDONATION DELAY FILED IN EXT-P3 APPEAL BEFORE THE 3RD RESPONDENT ALONG WITH MEDICAL CERTIFICATE. EXHIBIT P3(B)OF THE PETITION FOR STAY FILED IN EXT-P3 APPEAL BEFORE THE 3RD RESPONDENT. EXHIBIT P3(C)OF THE PETITION FOR URGENT HEARING FILED IN EXT-P3 APPEAL BEFORE THE 3RD RESPONDENT. EXHIBIT P4OF THE APPEAL MEMORANDUM AGAINST EXT-P2 FILED BEFORE THE 3RD RESPONDENT ON 15.10.2019. EXHIBIT P4(A)OF THE APPLICATION FOR CONDONATION DELAY FILED IN EXT-P4 APPEAL BEFORE THE 3RD RESPONDENT. EXHIBIT P4(B)OF THE PETITION FOR STAY FILED IN EXT-P4 APPEAL BEFORE THE 3RD RESPONDENT. EXHIBIT P4(C)OF THE PETITION FOR URGENT HEARING FILED IN EXT-P4 APPEAL BEFORE THE 3RD RESPONDENT. EXHIBIT P5OF THE DEMAND NOTICE NO.RRC 2019/9308/05 DATED 24.12.2019 ISSUED BY THE 4TH RESPONDENT.

WP(C).No.3551 OF 2020(T) 4 EXHIBIT P6OF THE DEMAND NOTICE NO.RRC NO.2019/6235/05 DATED 5.10.2019 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P7OF THE JUDGMENT DATED 20.1.2020 IN W.P.(C) 1485/2020 OF THIS HON'BLE COURT.