Shiny Prince vs. The Inspecting Assistant Commissioner - Kerala High Court, 04 April 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR WEDNESDAY, THE 4TH DAY OF APRIL 2018 / 14TH CHAITHRA, 1940 WP(C).No. 11816 of 2018 PETITIONER: SHINY PRINCE, WIFE OF PRINCE MATHEW,OPPOSITE RIFLE CLUB, MUTTOM P.O.THODUPUZHA. BY ADVS.SRI.G.HARIHARAN SRI.PRAVEEN.H. SMT.K.S.SMITHA SMT.T.T.SHANIBA SRI.M.V.VIPINDAS RESPONDENT(S): 1. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX DEPARTMENT,PALLIKKARA, KATTAPPANA SOUTH,IDUKKI-685515. 2. ASSISTANT COMMISSIONER(APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, KATTAPANA SOUTH PO,IDUKKI-685515. 3. THE STATE TAX OFFICER,SQUAD NO.2, IDUKKI AT THODUPUZHA.685515 BY GOVERNMENT PLEADER SMT. M.M. JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PBS WP(C).No. 11816 of 2018 (B) APPENDIX PETITIONER(S)' EXHIBITS EXT:P1 TRUE COPY OF THE HEARING NOTICE ISSUED BY THE 2ND RESPONDENT INTIMATING THE HEARING SCHEDULED ON 25.01.2018. EXT:P2 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION OF THE KERALA REVENUE RECOVERY ACT FOR THE PERIOD 2013-14 DEMANDING A SUM OF RS.398526/- PLUS COLLECTION CHARGES. EXT:P3 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION OF THE KERALA REVENUE RECOVERY ACT FOR THE PERIOD 2014-15 DEMANDING A SUM OF RS. 1130342/- PLUS COLLECTION CHARGES EXT:P4 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION OF THE KERALA REVENUE RECOVERY ACT FOR THE PERIOD 2015-16 DEMANDING A SUM OF RS 1486752/- PLUS COLLECTION CHARGES. EXT:P5 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION OF THE KERALA REVENUE RECOVERY ACT FOR THE PERIOD 2013-14 DEMANDING A SUM OF RS. 850532/- PLUS COLLECTION CHARGES. RESPONDENT'S EXHIBIT NIL /TRUE COPY/ PS TO JUDGE PBS 10/4/2018 P.B.SURESH KUMAR, J. --------------------------------------------- W.P.(C) No.11816 of 2018 --------------------------------------------- Dated this the 4th day of April, 2018

JUDGMENT Petitioner was a registered dealer under the Kerala General Sales Tax Act (the Act). She was imposed penalty under the said statute in terms of four different orders. The petitioner challenged the said orders in appeal. The case of the petitioner is that though the appeals were heard and disposed of by the second respondent, the petitioner is yet to be communicated the orders passed on the appeals. Nevertheless, she has been issued demand notice for realisation of the amounts covered by the original penalty orders. The petitioner, therefore, seeks appropriate directions in this regard, in this writ petition.

WPC 11816/18 2. Heard the learned counsel for the petitioner as also the learned Government Pleader. Having regard to the facts and circumstances, I deem it appropriate to dispose of the writ petition directing the second respondent to issue copies of the orders passed on the appeals preferred by the petitioner, on production of a copy of this judgment. Ordered accordingly. It is also directed that further proceedings for realisation of the amounts covered by the penalty orders shall be deferred for a period of three weeks thereafter, so as to enable the petitioner to challenge the orders passed by the second respondent in appropriate proceedings. P.B.SURESH KUMAR, JUDGE vps 5/4 // PS to Judge