M/S. Yogesh Trading Company v. The Intelligence Officer (Ib), Commercial Taxes
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 21ST DAY OF MAY 2015/31ST VAISAKHA, 1937 WP(C).No. 14713 of 2015 (L) ---------------------------- PETITIONER(S) :
--------------- M/S. YOGESH TRADING COMPANY, KOTTACHERRY KANHANGAD-671315 (HAVING REG. OFFICE AT KOTTAPPARA), REPRESENTED BY ITS MANAGING PARTNER SHRI YOGESH PRABHU. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN.
RESPONDENT(S) :
--------------
1. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001.
2. THE DEPUTY COMMISSIONER, KVAT SPECIAL CIRCLE, COMMERCIAL TAXES, KASARAGOD-671 121.
3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE-673 001.
4. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY SENIOR GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-05-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
rvs.
WP(C).No. 14713 of 2015 (L) APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1TRUE COPY OF THE JUDGMENT IN WPC 10587/2015 DATED 09/04/2015.
EXHIBIT P2TRUE COPY OF PROCEEDINGS PASSED BY THE 1ST RESPONDENT DATED 31-03-2015.
EXHIBIT P3TRUE COPY OF THE APPEAL SUBMITTED BEFORE THE 2ND RESPONDENT.
EXHIBIT P4TRUE COPY OF STAY PETITION SUBMITTED BEFORE THE 2ND RESPONDENT.
EXHIBIT P4(A)- TRUE COPY OF EARLY HEARING PETITION SUBMITTED BEFORE THE 2ND RESPONDENT.
EXHIBIT P5TRUE COPY OF COMMUNICATION FROM DEPUTY COMMISSIONER, KASARAGOD VIDE NO. B-1815/2014 DATED 07/05/2015.
RESPONDENT(S)' EXHIBITS :
------------------------ NIL.
/TRUE COPY/ P.A.TO JUDGE RVS.
A.MUHAMED MUSTAQUE, J.
******************************************************* W.P.(C) No.14713 of 2015 ******************************************************* Dated this the 21st day of May, 2015
JUDGMENT
The petitioner approached this Court challenging rejection of his application for compounding under Section 47 of KGST Act. The petitioner was also imposed with a penalty. The petitioner submits that as against rejection of the compounding, the petitioner has approached the third respondent by Ext.P3 revision. It is submitted that if the compounding is accepted in revision, the entire proceedings relating to the penalty will have to be dropped. Ext.P4 is the application for stay in revision.
2.
The petitioner now threatened with recovery proceedings based on penalty proceedings. Considering the facts and circumstances, I am of the view, the writ petition can be disposed by directing the third respondent to consider
W.P.(C) No.14713 of 2015 2 Ext.P3 revision filed by the petitioner within a period of two months after issuing notice to the petitioner. The recovery proceedings initiated against the petitioner pursuant to penalty shall be kept in abeyance till conclusion of the revision by the third respondent on condition that the petitioner remits Rs.2,00,000/- (Rupees two lakhs only) within a period of one month.
The amount to be deposited by the petitioner pursuant to the directions of this Court, can be appropriated by the Authority depending upon the outcome of the revision either towards compounding fee or towards penalty.
The writ petition is disposed of as above.
Sd/- A.MUHAMED MUSTAQUE, JUDGE ln