The court restrained the enforcement of impugned revenue recovery notices for penalty amounts until the decision on the pending appeal against the assessment order was rendered, directing the Appellate Authority to dispose of the appeal expeditiously.
Enforcement of impugned revenue recovery notices stayed until the order on appeal is passed.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 2ND DAY OF APRIL 2024 / 13TH CHAITHRA, 1946
WP(C) NO.9624 OF 2024
PETITIONER :-
KALS BREWERIES PVT. LTD.,
AGED 50 YEARS
POOLANI, CHALAKUDY, THRISSUR, PIN - 680 311
REPRESENTED BY ITS AUTHORISED SIGNATORY,
MR. T.S AJITH
BY ADVS.
ABRAHAM JOSEPH MARKOS
V.ABRAHAM MARKOS
ISAAC THOMAS
P.G.CHANDAPILLAI ABRAHAM
ALEXANDER JOSEPH MARKOS
SHARAD JOSEPH KODANTHARA
JOHN VITHAYATHIL
AIBEL MATHEW SIBY
RESPONDENTS :-
1STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695 001
2 THE DEPUTY COMMISSIONER, TAX PAYER SERVICES DIVISION, STATE GST DEPARTMENT, IRINJALAKUDA, PIN - 680 1253 JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT,3RD FLOOR, SGST COMPLEX, POOTHOLE,THRISSUR, PIN - 680 004SMT. RESHMITA RAMACHANDRAN, GP
SRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 02.04.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) NO.9624 OF 2024
-: 2 :-
JUDGMENT Dated this the 2 nd day of April, 2024
The present writ petition has been filed impugning Ext.P10 series orders and demand notices passed for realising the penalty amount assessed under the provisions of the Kerala General Sales Tax Act. Against the assessment order, the petitioner is in appeal. It is submitted that the Appellate Authority has reserved the order on the appeal. However, the impugned revenue recovery notices have been issued for realising the penalty amount.
WP(C) NO.9624 OF 2024
-: 3 :-
the penalty amount till the order on appeal is passed. The Appellate Authority is expected to dispose of the appeal expeditiously.
The present writ petition stands disposed of with the
aforesaid terms.
Sd/DINESH KUMAR SINGH JUDGE
Jvt/2.4.2024
WP(C) NO.9624 OF 2024
-: 4 :-
APPENDIX OF WP(C) 9624/2024
PETITIONER EXHIBITS :-
Exhibit P1TRUE COPY OF THE EXEMPTION NOTIFICATION G.O.(P)
NO.152/2022/TAXES DATED 01.12.2022 ISSUED BY
THE 1ST RESPONDENT
Exhibit P2TRUE COPY OF THE NOTICE UNDER SECTION 45A OF
THE KGST ACT DATED 09.06.2023 FOR JANUARY 2023
ISSUED BY THE 2ND RESPONDENT
Exhibit P3TRUE COPY OF THE NOTICE IN FORM NO.50 DATED
13.06.2023 ISSUED BY THE 2ND RESPONDENT FOR THE
YEAR 2022-23.
Exhibit P4TRUE COPY OF THE JUDGMENT DATED 18.09.2023
FILED BY THE PETITIONER BEFORE THIS HONOURABLE
COURT IN W.P.(C) NO.29991/2023.
Exhibit P5TRUE COPY OF THE ORDER DATED 20.11.2023 OF THE
2ND RESPONDENT
Exhibit P6TRUE COPY OF THE APPEAL MEMORANDUM DATED
19.12.2023 FILED BY THE PETITIONER BEFORE THE
3RD RESPONDENT
Exhibit P6(a)TRUE COPY OF THE STAY PETITION DATED 19.12.2023
FILED BY THE PETITIONER BEFORE THE 3RD
RESPONDENT
Exhibit P6(b)TRUE COPY OF THE LETTER DATED 11.01.2024 ISSUED
BY THE PETITIONER CONTAINING ACKNOWLEDGMENT OF
THE 2ND RESPONDENT
Exhibit P7TRUE COPY OF THE APPEAL POSTING NOTICE DATED
19.01.2024 ISSUED BY THE 3RD RESPONDENT
Exhibit P8TRUE COPY OF THE LETTER DATED 01.01.2024 ISSUED
BY THE 2ND RESPONDENT
Exhibit P9TRUE COPY OF THE COMMON REPLY DATED 10.01.2024
FILED BY THE PETITIONER TO THE NOTICEE FOR THE
PERIOD JANUARY TO NOVEMBER 2023
Exhibit P10TRUE COPY OF THE ORDER AND DEMAND NOTICE DATED
17.01.2024 FOR THE PERIOD JANUARY 2023
Exhibit P10(a)TRUE COPY OF THE ORDER AND DEMAND NOTICE DATED
17.01.2024 FOR THE PERIOD FEBRUARY 2023 ISSUED
BY THE 2ND RESPONDENT
Exhibit P10(b)TRUE COPY OF THE ORDER AND DEMAND NOTICE DATED
17.01.2024 FOR THE PERIOD MARCH 2023 ISSUED BY
THE 2ND RESPONDENT.
Exhibit P10(c)TRUE COPY OF THE ORDER AND DEMAND NOTICE DATED
17.01.2024 FOR THE PERIOD APRIL 2023 ISSUED BY
WP(C) NO.9624 OF 2024
-: 5 :-
THE 2ND RE |
SPONDENT |
|
|---|---|---|
Exhibit P10(d) |
TRUE COPY17.01.2024THE 2ND RE |
OF THE ORDER AND DEMAND NOTICE DATEDFOR THE PERIOD MAY 2023 ISSUED BYSPONDENT |
Exhibit P10(e) |
TRUE COPY17.01.2024THE 2ND RE |
OF THE ORDER AND DEMAND NOTICE DATEDFOR THE PERIOD JUNE 2023 ISSUED BYSPONDENT |
Exhibit P10(f) |
TRUE COPY17.01.2024THE 2ND RE |
OF THE ORDER AND DEMAND NOTICE DATEDFOR THE PERIOD JULY 2023 ISSUED BYSPONDENT |
Exhibit P10(g) |
TRUE COPY17.01.2024THE 2ND RE |
OF THE ORDER AND DEMAND NOTICE DATEDFOR THE PERIOD AUGUST 2023 ISSUED BYSPONDENT |
Exhibit P10(h) |
TRUE COPY17.01.2024BY THE 2ND |
OF THE ORDER AND DEMAND NOTICE DATEDFOR THE PERIOD SEPTEMBER 2023 ISSUEDRESPONDENT |
Exhibit P10(i) |
TRUE COPY17.01.2024BY THE 2ND |
OF THE ORDER AND DEMAND NOTICE DATEDFOR THE PERIOD OCTOBER 2023 ISSUEDRESPONDENT |
Exhibit P10(j) |
TRUE COPY17.01.2024BY THE 2ND |
OF THE ORDER AND DEMAND NOTICE DATEDFOR THE PERIOD NOVEMBER 2023 ISSUEDRESPONDENT |
2 issues framed by the court
Whether revenue recovery notices for penalty amounts may be enforced while an appeal against the assessment order is pending?
Whether the Appellate Authority should dispose of the appeal expeditiously?
1 provisions across 1 enactments
KALS BREWERIES PVT. LTD.
STATE OF KERALA
THE DEPUTY COMMISSIONER, TAX PAYER SERVICES DIVISION, STATE GST DEPARTMENT
JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT
DINESH KUMAR SINGH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court