M/S.Manjally Jewellers vs. State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUE AY, THE 13TH DAY OF AUGUST 2019 / 22ND SRAVANA, 1941 WP(C).No.22063 OF 2019(G) PETITIONER/S: M/S.MANJALLY JEWELLERS, BASILICA PLATINUM JUBILEE BUILDING, NEAR NEW CHURCH, THRISSUR-680 001, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SRI.M.V.JOSEPH. BY ADV.SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER, FORMERLY INTELLIGENCE OFFICER, STATE GOOS AND SERVICES TAX DEPARTMENT, SQUAD NO.IV, POOTHOLE, THRISSUR-680 004. 2 STATE TAX OFFICER, FORMERLY COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, POOTHOLE, THRISSUR-680 004. 3 THE VALUE ADDED TAX APPELLATE TRIBUNAL, STATE GOODS AND SERVICES TAX COMPLEX, THEVARA, ERNAKULAM, COCHIN-682 015, REPRESENTED BY ITS SECRETARY. 4 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR-680 004. BY GOVERNMENT PLEADER, DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.22063/2019 2 JUDGMENT Dated this the 13th day of August, 2019 The petitioner approached the third respondent-Tribunal with an application for rectification in appeal, T.A.(VAT)No.342/2017. The petitioner claims that they had already paid 30% of the demand. In such circumstances, there shall be a direction to the third respondent-Tribunal to dispose the rectification application within three months after notice to the petitioner. Till then, recovery proceedings shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.22063/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF PARTICIPATION CERTIFICATE DATED 10.11.2014 ISSUED BY THE ORGANIZERS EXHIBITION CENTRE AT CIAL TRADE FAIR, COCHIN. EXHIBIT P2OF ONLINE DELIVERY NOTE DATED 5.12.2014 ALONG WITH BILL NO 1583 GENERATED BY PETITIONER FOR CARRYING GOLD ORNAMENTS TO EXHIBIT CENTRE. EXHIBIT P3OF ONLINE DELIVERY NOTE DATED 5.12.2014 ALONG WITH BILL NO 1584 GENERATED BY PETITIONER FOR CARRYING GOLD ORNAMENTS TO EXHIBITION CENTRE. EXHIBIT P4OF SHOP INSPECTION REPORT PREPARED BY 1ST RESPONDENT ON 7.12.2014 AT EXHIBITION CENTRE. EXHIBIT P5OF ONLINE DELIVERY NOTE DATED 8.12.2014 GENERATED FOR RETURN OF GOODS AS PER BILL NOS 1583 AND 1584. EXHIBIT P6OF ORDER DATED 19.6.2015 U/S 67(1) TO THE KVAT ACT IMPOSING PENALTY PASSED BY 1ST RESPONDENT. EXHIBIT P7OF STATUTORY REVISION SUBMITTED BEFORE DEPUTY COMMISSIONER, THRISSUR AGAINST EXT P6 PENALTY. EXHIBIT P8OF STAY ORDER PASSED BY DEPUTY COMMISSIONER, THRISSUR AND PROOF OF COMPLIANCE ON PAYMENT OF 30% OF EXT P6 PENALTY. EXHIBIT P9OF ORDER PASSED BY DEPUTY COMMISSIONER, THRISSUR, IN DISMISSING EXT P7 REVISION. EXHIBIT P10OF 23ND APPEAL SUBMITTED BEFORE 3RD RESPONDENT AGAINST EXT P9 ORDER IN REVISION. EXHIBIT P11OF JUDGMENT DATED 13.10.2017 IN WPC NO 32773 OF 2017 PASSED BY THIS HON'BLE COURT IN STAYING RECOVERY PROCEEDINGS DURING THE PENDENCY OF EXT.P10 APPEAL. EXHIBIT P12ORDER PASSED BY 3RD RESPONDENT WITHOUT CONSIDERING MANY GROUNDS RAISED IN EXT P10 2ND APPEAL. EXHIBIT P13OF AFFIDAVIT AND PETITION FOR RECTIFYING THE MISTAKE U/S 66 TO KVAT ACT, SUBMITTED BEFORE 3RD RESPONDENT AGAINST EXT.P12. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE