Kerala High Court
Prodair Air Products India Private ... vs State Of Kerala on 23 February, 2021
Author: A.K. Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar, P Gopinath
WA 374/2021 1/3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
Present:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE GOPINATH P.
Tuesday,the 23rd day of February 2021/4th Phalguna, 1942
For information purpose only
WA No.374/2021
Against Judgment dated 23.10.2020 in WP(C) No.18443/2020
of this Court.
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APPELLANT/PETITIONER:
PRODAIR AIR PRODUCTS INDIA PRIVATE LIMITED,
OFFICE NO.602, PENTAGON 5, MAGARPATTA CITY, HADAPSAR,
PUNE-411013, MAHARASHTRA, REPRESENTED BY ITS AUTHORIZED
SIGNATORY SRI. HEMEN KHOKHANI.
BY ADVS. M/S.ASWIN GOPAKUMAR,ANWIN GOPAKUMAR,
AMALNATH NAIK,KANDAMPULLY VIKRAM,
NIRANJAN SUDHIR & RENOY VINCENT.
RESPONDENTS/RESPONDENTS:
1. STATE OF KERALA,REPRESENTED BY ITS SECRETARY
(TAXES),GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM-695001.
2. THE STATE TAX OFFICER (IB),KERALA STATE GST
DEPARTMENT,
MATTANCHERRY, MINI CIVIL STATION, ALUVA,
ERNAKULAM-683101.
BY GOVERNMENT PLEADER
Prayer for interim relief in the Writ Appeal stating that
in the circumstances stated in the appeal memorandum the High
Court be pleased to pass an interim order staying the
operation, implementation and enforcement of Exhibits P2 and
P3 penalty orders produced along with the Writ Petition and
all further proceedings pursuant thereto, pending
consideration and disposal of the above Writ Appeal.
WA 374/2021 2/3
This Writ Appeal coming on for admission on 23.02.2021 upon perusing the appeal memorandum, the court on the same day passed the following:-
A.K.JAYASANKARAN NAMBIAR & GOPINATH P., JJ.
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WA No.374 of 2021
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Dated this the 23rd day of February 2021
ORDER
For information purpose only A.K. Jayasankaran Nambiar, J Admit. Learned Government Pleader takes notice for both the respondents.
In as much as the issue as regards whether an Intelligence Officer can, in proceedings initiated for imposition of penalty, proceed to determine the tax liability of the assessee, which is essentially an exercise to be done by the Assessing Officer, requires a consideration, there shall be an interim order as prayed for, pending disposal of the Writ Appeal.
Post the Writ Appeal for disposal on 2.3.2021.
Sd/-
A.K.JAYASANKARAN NAMBIAR,JUDGE Sd/-
GOPINATH P.,JUDGE acd /true copy/ Sd/-
ASSISTANT REGISTRAR WA 374/2021 3/3 EXT.P2: A TRUE COPY OF PENALTY ORDER DATED 06.07.2020 PASSED BY THE RESPONDENT NO.2 FOR THE PERIOD 2016-17.
EXT.P3: A TRUE COPY OF PENALTY ORDER DATED 06.07.2020 For information purpose only PASSED BY THE RESPONDENT NO.2 FOR THE PERIOD 2017-18.
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