Alapatt Fashinon Jewellery vs. The Asst.Commissioner - Kerala High Court, 15 March 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY ,THE 15TH DAY OF MARCH 2019 / 24TH PHALGUNA, 1940 WP(C).No. 7305 of 2019 PETITIONER: ALAPATT FASHINON JEWELLERY ATTUKAL SHOPPING COMPLEX, EAST FORT, THIRUVANANTHAPURAM, 695 023, REPRESENTED BY ITS MANAGING PARTNER JOHN ALAPPAT. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE ASST.COMMISSIONER SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KILLIPPALAM, THIRUVANANTHAPURAM 695002. 2 THE INTELLIGENCE OFFICER, (RAPID ACTION), DEPARTMENT OF COMMERCIAL TAXES (NOW STATE GOODS AND SERVICES TAX DEPARTMENT), TAX TOWERS, KILLIPPALAM, THIRUVANANTHAPURAM 695 002. 3 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KILLIPPALAM THIRUVANANTHAPURAM 695 002. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7305 of 2019 2

JUDGMENT The petitioner is a registered dealer. Ext.P2 is the penalty order issued under Section 47(6) of the Kerala Value Added Tax Act, 2003. It is stated that the petitioner has carried the matter in appeal challenging Ext.P2, In the meanwhile, the petitioner received a notice to reopen the assessment based on Ext.P2. This notice is Ext.P4. Petitioner gave Ext.P5 reply. Ext.P3 is the appeal memorandum. In such circumstances, the writ petition is disposed with the following directions:- Appropriate orders shall be passed based on Ext.P4 notice and P5 reply. However, further action based on such order, if any, shall be kept in abeyance till Ext.P3 appeal filed against the penalty order is disposed of. The appeal, pending before the 3rd respondent as per Ext.P3 shall be disposed within a period of one month. The writ petition is disposed of as above SAS/15/03/2019 //TRUECOPY// A.MUHAMED MUSTAQUE P.A. TO JUDGE JUDGE

WP(C).No. 7305 of 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2013-14 EXHIBIT P2 COPY OF ORDER DATED 31.3.2016 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 COPY OF APPEAL MEMORANDUM AND GROUNDS OF APPEAL FILED AGAINST EXT. P2 BEFORE THE 3RD RESPONDENT. EXHIBIT P4 COPY OF NOTICE DATED 22.6.2018 ISSUED BY THE 1ST RESPONDENT U/S. 25 FOR THE YEAR 2013-14. EXHIBIT P5 COPY OF REPLY DATED 25.2.2019 FILED AGAINST EXT. P4.