Seenil Kumar.V.H vs. State Tax Officer - Kerala High Court, 30 October 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 30TH DAY OF OCTOBER 2019/8TH KARTHIKA, 1941 W.P(C).No.24819 OF 2019(B) PETITIONER: SEENIL KUMAR.V.H AGED 55 YEARS PROPRIETOR, VEE YES AGENCIES, 35/3100, PALARIVATTOM, COCHIN-682025. SRI.TOMSON T.EMMANUEL SRI.JENSON FRANCIS PAYANKAN RESPONDENTS: 1 STATE TAX OFFICER, FORMERLY: COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, KALAMASSERY AT CIVIL STATION, KAKKANAD, COCHIN-682030. 2 ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX COMPLEX, THEVARA, ERNAKULAM, COCHIN-682015. BY SMT.M.M.JASMINE, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.24819/2019 : 2 :

J U D G M E N T It is submitted by the learned Government Pleader, on instructions, that Ext.P4 order, that is impugned in the writ petition, has since been recalled. Taking note of the said submission, the writ petition is closed, recording the submission of the learned Government Pleader that Ext.P4 order has been recalled, and directing that if proceedings envisaged under Ext.P7 notice are to be pursued, then the petitioner shall be given a fresh notice in connection with the hearing. A.K.JAYASANKARAN NAMBIAR JUDGE prp/30/10/19

W.P.(C).No.24819/2019 : 3 : APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF E-RETURN IN FORM NO.10A AS A BEING A PRESUMPTIVE TAX DEALER, SUBMITTED FOR 3RD QUARTER TO 2011-12, BEFORE 1ST RESPONDENT. EXHIBIT P2OF ANNUAL RETURN SUBMITTED IN FORM NO.10A FOR THE YEAR 2011-12. EXHIBIT P3OF JUDGMENT DATED 8.7.2019 IN WPC.NO.40914 OF 2018 PASSED BY THIS HON'BLE COURT. EXHIBIT P4OF ORDER DATED 16.2.2019 COMPLETED U/S.72 OF THE KVAT BY THE 1ST RESPONDENT IMPOSING PENALTY ON PETITIONER, WHILE STAY ORDER DATED 17.12.2018 IN WPC.NO.40914 OF 2018 PREVAILS. EXHIBIT P5OF STATUTORY APPEAL DATED 7.6.2019 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT.P4 PENALTY. EXHIBIT P5 AOF PETITION DATED 7.6.2019 SUBMITTED BEFORE 2ND RESPONDENT ALONG WITH EXT.P5 APPEAL. EXHIBIT P6OF POSTING NOTICE DATED 29.8.219 ISSUED BY 2ND RESPONDENT FOR HEARING OF EXT.P5 APPEAL ON 6.9.2019. EXHIBIT P7 RESPONDENTS EXHIBITS:OF NOTICE DATED 31.8.2019 ISSUED BY 1ST RESPONDENT IN PROPOSING TO CANCEL THE STATUS OF PETITIONER AS A PRESUMPTIVE TAX DEALER, FIXING PERSONAL HEARING TO 19.9.2019. NIL. //// P.S. TO JUDGE