Smt.Jayalakshmi Naik vs. State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE SATURDAY, THE 16TH DAY OF NOVEMBER 2019 / 25TH KARTHIKA, 1941 WP(C).No.31054 OF 2019(F) PETITIONER/S: SMT.JAYALAKSHMI NAIK, AGED 66 YEARS, PROPRITRIX, SOBITH ENTERPRISES, VALLAMATTAM ESTATE, RAVIPURAM, COCHIN- 682015, ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER, FORMERLY INTELLIGENCE OFFICER, SQUAD NO.IX, STATE GOODS AND SERVICE TAX COMPLEX, ERNAKULAM, COCHIN- 682015. 2 STATE TAX OFFICER, 2ND CIRCLE, STATE GOODS AND SERVICES TAX COMPLEX, MATTANCHERY, COCHIN- 682002. 3 ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX COMPLEX, ERNAKULAM, COCHIN- 682015. BY GOVERNMENT PLEADER, SMT.MM JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.31054/2019 2 JUDGMENT Dated this the 16th day of November 2019 The petitioner, challenging an order passed under Section 47(6) of the Kerala Value Added Tax Act (for short, the Act), filed Ext.P2 appeal before the third respondent. During the proceedings under Section 47(6) of the Act, the petitioner deposited the full amount. The petitioner also filed Ext.P3 early hearing petition. In the meanwhile, the petitioner received Ext.P4 notice to produce books of accounts for reopening the assessment based on the penalty order under Section 47(6) of the Act. In the light of the fact that the main matter is pending, it is appropriate to direct the appellate authority to dispose Ext.P2 appeal within a period of two months. Till the conclusion of the proceedings, all further proceedings in Ext.P4 shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.31054/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORDER DATED 01.06.2019 COMMUNICATED TO PETITIONER BY 1ST RESPONDENT ON 20.06.2019 IMPOSING PENALTY U/S.47(6) TO KVAT ACT. EXHIBIT P2OF APPEAL DATED 15.07.2019 SUBMITTED BEFORE 3RD RESPONDENT AGAINST EXT.P1 PENALTY. EXHIBIT P3OF EARLY HEARING PETITION DATED 15.07.2019 SUBMITTED BEFORE 3RD RESPONDENT ALONG WITH EXT P2 APPEAL. EXHIBIT P4OF NOTICE DATED 29.10.2019 ISSUED TO PETITIONER BY 2ND RESPONDENT, ON THE BASIS OF EXT P1 PENALTY IMPOSED BY 1ST RESPONDENT, FOR COMPLETING BEST JUDGMENT ASSESSMENT. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE