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 7TH DAY OF MARCH 2018 / 16TH PHALGUNA, 1939
WP(C).No. 4873 of 2018
PETITIONER(S)
REJANI.N.
PROPRIETRESS, GAYATHRI TRADERS, INDUSTRIAL ESTATE,
MYLAPORE, UMAYANALLOOR, KOLLAM DISTRICT.
BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)
SRI.M.RAJAGOPAL
RESPONDENT(S):
1. STATE TAX OFFICER, CHATHANOOR
STATE GOODS AND SERVICE TAX DEPARTMENT, MINI CIVIL
STATION, CHATHANNOOR, KOLLAM DISTRICT.
2. THE DEPUTY COMMISSIONER,
STATE GOODS AND SERVICES TAX DEPARTMENT, BABUJI NAGAR,
ASRAMOM, KOLLAM - 691 002.
3. STATE OF KERALA
REPRESENTED BY THE SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM - 695 001.
R BY SR.GOVERNMENT PLEADER, SRI. V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-03-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 4873 of 2018 (H)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 COPY OF MEDICAL CERTIFICATE DATED 30-09-2016 FOR
THE PERIOD FROM 20-07-2016 TO 30-09-2016.
EXHIBIT P1(A) COPY OF MEDICAL CERTIFICATE DATED 30-10-2017 FOR
THE PERIOD FROM 28-10-2017 TO 30-10-2017.
EXHIBIT P1(B) COPY OF MEDICAL CERTIFICATE DATED 30-11-2017 FOR
THE PERIOD FROM 28-11-2017 TO 30-11-2017.
EXHIBIT P1(C) COPY OF MEDICAL CERTIFICATE DATED 31-12-2017 FOR
THE PERIOD FROM 28-12-2017 TO 31-12-2017.
EXHIBIT P2 COPY OF ANNUAL RETURN FOR THE YEAR 2 015-16.
EXHIBIT P3 COPY OF INVOICES ISSUED IN THE CASE OF USED
PLASTIC AND ELECTRONIC WASTE(COLLECTIVELY)
EXHIBIT P4 COPY OF ASSESSMENT ORDER 17-09-2016 ISSUED BY 1ST
RESPONDENT FOR THE YEAR 2015-16(CST)
EXHIBIT P5 COPY OF LETTER DATED 04-01-2018 ADDRESSED TO THE
2ND RESPONDENT, WITH COPY TO THE 1ST
RESPONDENT.
EXHIBIT P6 COPY OF LETTER DATED 10-01-2018 OF THE 1ST
RESPONDENT.
RESPONDENT'S EXHIBITS
:
NIL
//TRUE COPY//
SD/-
P.A. TO JUDGE
SKS
P.B.SURESH KUMAR, J
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W.P.(C) No.4873 of 2018
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Dated this the 7th day of March, 2018
JUDGMENT The order, which is impugned in the writ petition, is appealable under the Central Sales Tax Act, 1956 ('the Act'). In the light of the said alternative remedy available to the petitioner, the writ petition is dismissed, without prejudice to the right of the petitioner to challenge the impugned order in appeal. However, in the peculiar facts and circumstances of this case, it is directed that further proceedings for realisation of the amounts covered by the impugned order shall be deferred for a period of two weeks, so as to enable the petitioner to prefer appeal challenging the impugned order. P.B.SURESH KUMAR
JUDGE SKS
