A.P. KAKKU ASSOCIATES Versus DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, THRISSUR, THE INTELLIGENCE OFFICER (INVESTIGATION BRANCH), THRISSUR, COLLECTOR/AUTHORIZED OFFICER, INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR AND THE STATE TAX OFFICER (IB) OFFICE OF THE ASST. COMMISSIONER OF STATE TAX (INT), STATE GOODS AND SERVICES TAX, THRISSUR
GST
2019 (3) TMI 268 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 22-2-2019
WA. No. 655 of 2019
GST
MR K. VINOD CHANDRAN AND MR ASHOK MENON, JJ.
For The Appellant : ADVS. SRI. A. KUMAR SMTG. MINI(1748) SRI. AJAY V. ANAND SRI. P. J. ANILKUMAR AND SRI. P. S. SREE PRASAD
For The Respondent : SRI V. K. SHAMSUDHEEN SR GP
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he conditions as prescribed in the statute, this Court exercising jurisdiction under Article 226 is not bound by such prescriptions. We agree with the learned Single Judge that the authorities under the statute could not have passed an order otherwise than by fixing conditions as provided in the statute itself. This is precisely the reason why the assessee has approached this Court invoking the extra ordinary jurisdiction under Article 226.
3. The assessee is a dealer registered in the State of Kerala and carrying on business. We also at the admission stage directed the Senior Government Pleader to get instruction as to whether the assessee is a habitual defaulter. The learned Senior Government Pleader submits that as of now there is no un
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
as of now, since it gives a separate cause of action to the assessee. Leaving such question open, we direct the assessee to pay the short fall which has been suffered by the Department that is 2,95,000/- to the Department directly within a period of three weeks from today. The Revenue Recovery proceedings shall be kept in abeyance then. Along with such a deposit the assessee shall also furnish a simple bond without sureties, if not already furnished. The recovery shall stand stayed until the disposal of the first appeal on such conditions being satisfied. We make it clear that the we have not authoritatively pronounced on the assessee's right to get back the collection charges nor affirmed the State's entitlement for collection cha
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =