Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
TUESDAY, THE 6TH DAY OF FEBRUARY 2018 / 17TH MAGHA, 1939
WP(C).No. 3892 of 2018
PETITIONER(S)
M/S.CANNANORE BATTERY HOUSE,
THAVAKKARA COMPLEX,OPP:SKY PALACE,MANAGING PARTNER,
SRI.RIYAS RAHMAN.
BY ADV.SRI.TOMSON T.EMMANUEL
RESPONDENT(S):
1. INTELLIGENCE OFFICER,
GOODS AND SERVICES TAX DEPARTMENT,SQUAD NO.1,
CIVIL STATION,KANNUR-670002.
2. DEPUTY COMMISSIONER(APPEALS),
COMMERCIAL TAXES,KOZHIKODE-673006.
3. INSPECTING ASSISTANT COMMISSIONER,
GOODS AND SERVICE TAX DEPARTMENT,KANNUF-670002.
4. STATE TAX OFFICER,
GOODS AND SERVICE TAX DEPARTMENT,3RD CIRCLE,
KANNUR-670002.
R BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-02-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 3892 of 2018 (J)
APPENDIX
PETITIONER(S)' EXHIBITS
EXT P1 COPY OF NOTICE NO.VCR/15-16 DATED 16.05.2015 ISSUED
BY INTELLINCE INSPECTOR,SQUAD
NO.1,KANNUR,U/S.47(2)OF THE KVAT ACT,DEMANDING
SECURITY,DEPOSIT.
EXT P2 COPY OF JUDGMENT DATED 21.05.2015 IN WP(C)NO.14997
OF 2015 PASSED BY THIS HON'BLE COURT DIRECTING TO
RELEASE THE GOODS OBTAINED AS PER EXT P1 ON
DEPOSIT OF RS.25,000/-AND ON FURNISHING SIMPLE
BOND FOR THE BALANCE.
EXT P3 COPY OF ORDER DATED 26.10.2016 COMPLETED
U/S.47(6)OF THE KVAT ACT,PASSED BY 1ST
RESPONDENT IN CONVERTING SECURITY COLLECTED
IN EXT P1 NOTICE INTO PENALTY,MECHANICALLY.
EXT 4 COPY OF APPEAL DATED 12.12.2016 SUBMITTED BEFORE
THE 2ND RESPONDENT ALONG WITH EXT P3 APPEAL.
EXT P5 COPY OF THE STAY PETITION DATED 12.12.2016
SUBMITTED BEFORE EXT P3 PENALTY.
EXT P6 COPY OF REVENUE RECOVERY NOTICE DATED
04.01.2018 UIBN FORM NO.1 ISSUED TO PETITIONER BY
3RD RESPONDENT,PURSUANT TO EXT P3 PENALTY.
// TRUE COPY //
PS TO JUDGE.
Kvs/-
P.B.SURESH KUMAR, J.
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W.P.(C).No.3892 of 2018
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Dated this the 6th day of February, 2018
J U D G M E N T Petitioner is an assessee under the Kerala Value Added Tax Act on the rolls of the fourth respondent. Challenging Ext.P3 order imposing penalty on the petitioner, the petitioner preferred Ext.P4 appeal before the second respondent. The grievance of the petitioner in the writ petition concerns the inaction on the part of the second respondent in disposing of Ext.P4 appeal.
2.Heard the learned counsel for the petitioner as also the learned Government Pleader.
3.The learned counsel for the petitioner submits that the petitioner has paid more than 20% of the amount covered by Ext.P3 order for the purpose of claiming release of the goods detained as referred to in Ext.P3 order.
WPC.No.3892 of 2018 2 In the circumstances, the writ petition is disposed of directing the second respondent to pass final orders on Ext.P4 appeal, within three months from the date of receipt of a copy of this judgment. Needless to say that until orders are passed on Ext.P4 appeal as directed above, further proceedings for realisation of the amounts covered by Ext.P3 order imposing penalty shall be deferred. P.B.SURESH KUMAR, JUDGE. Kvs/- ////
