BharatTaxGST

P.L.Tony vs. The State Tax Officer(Ib)

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WP(C)/27562/2019HC KeralaGSTCNR KLHC01071675201917 October 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
For Petitioner: SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON

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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 17TH DAY OF OCTOBER 2019 / 25TH ASWINA, 1941 WP(C).No.27562 OF 2019 PETITIONER: P.L.TONY AGED 59 YEARS PROPRIETOR, M/S.PANTHALLOOKKARAN JEWELLERY, KODAKARA.P.O., THRISSUR BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER(IB) DEPARTMENT OF STATE GOODS AND SERVICES TAX, THRISSUR- 680001 2 THE DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES DEPARTMENT, THRISSUR-680001 GOVT.PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C) No.27562/19 2

JUDGMENT Against Ext.P1 penalty order for the assessment year 2015-2016 under the KVAT Act, the petitioner preferred Ext.P2 appeal and 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 Sri.Harisankar V.Menon, the learned counsel appearing for the petitioner and Smt.Thushara James, the learned Government Pleader for the respondents.

3.

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 for recovery of amounts confirmed against the petitioner pursuant to 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.

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

okb //// P.S. to Judge APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PENALTY ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2015-16 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

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.