Kerala High Court
Evens Constructions (P) Ltd vs The State Tax Officer (Int) on 25 January, 2022
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
WP(C) No.2092/2022 1/2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
Tuesday, the 25th day of January 2022 / 5th Magha, 1943
WP(C) NO. 2092 OF 2022(J)
PETITIONER:
EVENS CONSTRUCTIONS (P) LTD DISHA BUILDING, NEAR MUNICIPAL TOWN
HALL, IRINJALAKKUDA, REPRESENTED BY ITS MANAGING DIRECTOR DHEERAJ
MOHAN.
RESPONDENTS:
1. THE STATE TAX OFFICER (INT) O/o THE DEPUTY COMMISSIONER OF STATE TAX
(INT), SQUAD NO 1, STATE GST DEPARTMENT, POOTHOLE, THRISSUR-680
004.
2. THE COMMERCIAL TAX OFFICER (WC & LT), STATE GST DEPARTMENT,
POOTHOLE, THRISSUR-680 004.
3. THE SECRETARY,TAXES DEPARTMENT,GOVERNMENT OF
KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695 001
4. THE CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001, REP. BY
THE COMMISSIONER.
Writ petition (civil) praying inter alia that in the circumstances
stated in the affidavit filed along with the WP(C) the High Court be
pleased to stay all further proceedings pursuant to Exhibit P2, P3 & P4
notices pending dispsoal of the Writ Petition, in the interest of justice.
This petition coming on for admission upon perusing the petition and
the affidavit filed in support of WP(C) and upon hearing the arguments of
M/s.P.N.DAMODARAN NAMBOODIRI, HRITHWIK D. NAMBOOTHIRI Advocates for the
petitioners, the court passed the following:
ORDER
Admit.
Since similar matters are pending consideration, I deem it fit to admit this writ petition.
However, so far as the interim order is concerned, petitioner, having been issued with Exhibit P2, P3 and P4 under section 67(1) of the KVAT Act, will be at liberty to file necessary objections. Appropriate orders can also be passed by the officer concerned, after hearing the petitioner.
The orders so passed, however, will be subject to the result of this Writ Petition.
Sd/- BECHU KURIAN THOMAS JUDGE 25-01-2022 /True Copy/ Assistant Registrar WP(C) No.2092/2022 2/2 APPENDIX OF WP(C) 2092/2022 Exhibit P2 TRUE COPY OF THE PENALTY NOTICE NO ITD GST/4/2017-18(2015-16) DATED 7.12.2021 FOR THE YEAR 2015-16 U/S 67(1) OF KVAT ACT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER Exhibit P3 TRUE COPY OF THE PENALTY NOTICE NO ITD GST/4/2017-18(2016-17) DATED 7.12.2021 FOR THE YEAR 2016-17 U/S 67(1) OF KVAT ACT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER Exhibit P4 TRUE COPY OF THE PENALTY NOTICE NO ITD GST/4/2017-18 DATED 7.12.2021 FOR THE YEAR 2017-18 U/S 67(1) OF KVAT ACT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER