A writ petition challenging a tax assessment order was withdrawn after counsel undertook to file a statutory appeal within limitation. The court granted interim protection: no recovery till the statutory period expires or the appeal is filed, whichever is earlier, with automatic statutory stay on deposit of 10% of assessed tax.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
THURSDAY, THE 11TH DAY OF APRIL 2024 / 22ND CHAITHRA, 1946
WP(C) NO. 15219 OF 2024
PETITIONER:
YEM PEE YEN TRADE LINKS,
ONTHAM ROAD, VADAKARA,
KOZHIKODE DISTRICT, KERALA,
REPRESENTED BY ITS PROPRIETOR,
MR. RANJITH KUMAR P. K., PIN – 673101.
BY ADVS.
SRI. DHEERAJ KRISHNAN PEROT
SMT. VINEETHA A. A.
SRI. SREERAG S.
SMT. ARYA DEVASIA
SMT. MEGHA
SMT. SREEPRIYA K. U.
RESPONDENTS:
1 DEPUTY STATE TAX OFFICER, TAXPAYERS SERVICES CIRCLE, MINI CIVIL STATION, VADAKARA, KOZHIKODE, PIN – 673101.
2ASSISTANT STATE TAX OFFICER,
TAXPAYERS SERVICES CIRCLE, MINI CIVIL STATION,
VADAKARA, KOZHIKODE, PIN – 673101.
3UNION OF INDIA,
REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, NORTH BLOCK,
NEW DELHI, PIN – 110001.
BY ADV.
SMT. JASMIN M. M. - GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 15219 OF 2024
2
JUDGMENT Dated this the 11th day of April, 2024
After some arguments, the learned Counsel for the petitioner submits that the petitioner shall file an appeal against the impugned order. It is further submitted that he will file the appeal within the statutory period of limitation prescribed under the statute. He, however submits that till the filing of the appeal, no recovery should be effected from the petitioner in pursuance to the impugned order.
Considering the said stand, the present writ petition is dismissed as withdrawn, with liberty to the petitioner to file the appeal against the impugned order. Till the statutory period expires or till the filing of appeal whichever is earlier, no recovery shall be effected from the petitioner. However, if the petitioner files the appeal and deposits 10% of the assessed tax, there shall be an automatic stay of the further recovery as provided under the statute itself.
Sd/DINESH KUMAR SINGH JUDGE
AP
WP(C) NO. 15219 OF 2024
3
APPENDIX OF WP(C) 15219/2024
PETITIONER’S EXHIBITS
EXHIBIT P1 |
TRUE COPY OF THE |
FINAL RETURN FILED BY THE |
|---|---|---|
PETITIONER IN THE |
GST PORTAL DATED 03-07-2023 |
|
EXHIBIT P2 |
TRUE COPY OF THE |
SHOW CAUSE NOTICE DATED 18-12- |
2023 WITH REF. NO |
. SCN. ZD321223018653U/2018-19 |
|
ISSUED BY THE 1ST |
RESPONDENT |
EXHIBIT P3 |
TRUE COPYBEARING RE |
OF REMF. NO. Z |
INDER NOTICE DATED 02-02-2024D320224002204C |
|---|---|---|---|
EXHIBIT P4 |
TRUE COPYBY THE PET |
OF THEITIONER |
REPLY DATED 12-02-2024 FILED |
EXHIBIT P5 |
TRUE COPYBEARING NO |
OF ASSE.32AGHPR |
SSMENT ORDER DATED 16-03-20240305E1Z0/18-19 |
EXHIBIT P6 |
TRUE COPYCOURT OFNO. 6630 O |
OF THEPATNA INF 2021 D |
JUDGMENT OF THE HON'BLE HIGHCIVIL WRIT JURISDICTION CASEATED 08-09-2023 |
EXHIBIT P7 |
TRUE COPYHON'BLE S28270/2023CONNECTED |
OF THEUPREMEDATEDMATTERS |
INTERIM ORDER PASSED BY THECOURT OF INDIA IN SLP NO.03-01-2024 ALONG WITH OTHER |
EXHIBIT P8 |
TRUE COPY |
OF THE M |
EDICAL RECORDS |
Yem Pee Yen Trade Links
Deputy State Tax Officer, Taxpayers Services Circle, Vadakara
Assistant State Tax Officer, Taxpayers Services Circle, Vadakara
Union of India
Dinesh Kumar Singh
As recorded by the court registry
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