BharatTaxGST

Parathuvayalil Granites vs. The Asst. Commissioner

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WP(C)/29188/2019HC KeralaGSTCNR KLHC01076000201931 October 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
For Petitioner: SRI.AJI V.DEV, SRI.M.G.SHAJI, SRI.ALAN PRIYADARSHI DEV

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 31ST DAY OF OCTOBER 2019 / 9TH KARTHIKA, 1941 WP(C).No.29188 OF 2019(W) PETITIONER: PARATHUVAYALIL GRANITES, MANARI P.O., THRIVENI, MUVATTUPUZHA-686 673 REPRESENTED BY ITS PARTNER SRI. P.JACOB. BY ADVS. SRI.AJI V.DEV SRI.M.G.SHAJI SRI.ALAN PRIYADARSHI DEV RESPONDENT: 1 THE ASST. COMMISSIONER, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX, PERUMBAVOOR-683 542. 2 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, TAX COMPLEX, THEVARA, PERUMANOOR P.O., ERNAKULAM-682 015. 3 THE DEPUTY TAHASILDAR KUNNATHUNADU-683 542. SMT. THUSHARA JAMES; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.29188 OF 2019 2

JUDGMENT Against Ext.P1 penalty order under the Central Sales Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 penalty order.

2.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:

1.

The 2nd respondent shall consider and pass reasoned orders on Ext.P3 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

2.

Recovery steps pursuant to Exts.P4 and P4(a) Revenue Recovery Notices for recovery of amounts confirmed against the petitioner by Ext.P1 penalty order shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed above and communicated to the petitioner.

WP(C).No.29188 OF 2019 3

3.

The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.29188 OF 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PENALTY ORDER PASSED FOR THE YEAR 2012-13 DATED 2.5.2018. EXHIBIT P2 AOF THE APPEAL FILED FOR THE YEAR 2012-13 DATED 8.8.2018. EXHIBIT P3 AOF THE STAY PETITION FILED FOR THE YEAR 2012-13 DATED 8.8.2018. EXHIBIT P4 AOF THE RR NOTICE IN FORM NO.1 ISSUED FOR THE YEAR 2012-13 DATED 1.10.2019. EXHIBIT P4 A AOF THE RR NOTICE IN FORM NO.10 ISSUED FOR THE YEAR 2012-13 DATED 1.10.2019

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.