P.JOSHI V. THE COMMISSIONER

WP(C)/30254/2013

AI Insights

In this writ petition, the petitioner, P. Joshi, challenged the coercive recovery steps initiated by the commercial tax authorities based on penalty orders for the assessment years 2003-04 and 2004-05. The petitioner had filed appeals against these penalty orders and simultaneously requested stays on the recovery of the disputed taxes. The primary legal contention revolved around the premature execution of the penalty orders before the appeals and stay petitions were adjudicated. The court's intervention was sought to halt the enforcement of these penalties until a decision could be made on the stay applications.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 727030 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 09-12-2013
• Assessment Year: misc
• Laws Referred To: Kerala General Sales Tax Act, KVAT Act, 2004, Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: MANOJ KUNJACHAN
• Assessee Lawyers: V V ASOKAN
• Keywords: Assessment Order; Commercial Taxes; Penalty; Stay Application
• Section: 147; 143(3); 67(1); 45-A

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH MONDAY, THE 9TH DAY OF DECEMBER 2013/18TH AGRAHAYANA, 1935 WP(C).No. 30254 of 2013 (F) ---------------------------- PETITIONER: -------------------- P.JOSHI S/O.PRABHAKARAN, DOLPHIN, KOOLTHNOOR CHIRAYINKIL P O, THIRUVANANTHAPURAM, PIN-695304 BY ADVS.SRI.V.V.ASOKAN (SR.) SRI.K.I.MAYANKUTTY MATHER SRI.V.SURESH (TRIVANDRUM) SRI.P.RAHUL RESPONDENTS: ---------------------------------------------------- 1. THE COMMISSIONER COMMERCIAL TAXES, TAXES TOWER, KARAMANA THIRUVANANTHAPURAM-695002 2. INTELLIGENCE OFFICER(IB) COMMERCIAL TAXES BHAVAN, ASRAMAM, KOLLAM-691001 3. COMMERCIAL TAX OFFICER ANCHAL, KOLLAM-691306 4. M/S.SULTHANA JEWELLERS REP BY ITS MANAGING PARTNER NAZEER, ASHIQ COTTAGE NAV AYIKULAM PO, KALLAMBALAM, THIRUVANANTHAPURAM-695605 5. DEPUTY COMMISSIONER(APPEALS) KOLLAM-691306 R BY GOVERNMENT PLEADER SRI. MANOJ .P KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-12- 2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 30254 of 2013 (F) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1:- TRUE COPY OF THE PARTNERSHIP DEED DTD 18/10/2003 EXT.P2:- TRUE COPY OF THE DEED OF RETIREMENT CUM RECONSTITUTION OF PARTNERSHIP DTD 31/7/2004 EXT.P3:- TRUE COPY OF THE ASSSESSMENT ORDER FOR THE YEAR 2003-04 (KGST)DTD 31/12/2004 EXT.P4:- TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2004-05 (KGST)DTD 19/2/2007 EXT.P5:- TRUE COPY OF THE APPLICATION FOR REGISTRATION SUBMITTED BY THE FIRM DTD 30/5/2005 EXT.P6:- TRUE COPY OF THE LETTER ISSUED BY THE 2ND RESPONDENT DTD 15/7/2013 EXT.P7:- TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 45 A OF THE KGST ACT FOR THE YEAR 2003-2004 DTD 1/2/2013 EXT.P8:- TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 45 A OF THE KGST ACT FOR THE YEAR 2004-05 DTD 1/2/2013 EXT.P9:- TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 6791)OF KVAT ACT, 2003 FOR THE YEAR 205-06 DTD 1/2/2013 EXT.P10:- TRUE COPY OF THE REPLY GIVEN BY THE PETITIONER DTD 23/2/2013 EXT.P11:- TRUE COPY OF THE REPLY GIVEN BY THE PETITIONER DTD 12/7/2013 EXT.P12:- TRUE COPY OF THE ORDER FOR THE ASSESSMENT YEAR 2005-06 UNDER SECTION 143(3) READ WITH 147 OF INCOME TAX ACT DTD 9/2/2007 EXT.P13:- TRUE COPY OF THE ORDER FOR THE PENALTY YEAR 2003-04 UNDER SECTIN 45 A OF THE KERALA GENERAL SALES TAX ACT DTD 31-5-2013 EXT.P14:- TRUE COPY OF THE PENALTY ORDER PASSED BY THE 2ND RESPONDENT (AY -04-05)DTD 31/5/2013 EXT.P15:- TRUE COPY OF THE PENALTY ORDER PASSED BY THE 2ND RESPONDENT (AY -05-06)UNDER SECTION 67(1)OF THE KVA T ACT, 2004 DTD 31/5/2013 EXT.P16:- TRUE COPY OF THE APPEAL FILED BY THE PETITIONER (AY-2003-04) DTD 12/7/2013 WP(C).No. 30254 of 2013 (F) ---------------------------- -2- EXT.P16(A):- TRUE COPYO F THE STAY APPLICATION FILED BY THE PETITIONER (AY-2003-04)DTD 12/7/2013 EXT.P17:_ TRUE COPY OF THE APPEAL FILED BY THE PETITIONER (AY-2004-05) DTD 12/7/2013 EXT.P17(A) TRUE COPY OF THE STAY APPLICATION FILED BY THE PETITIONER (AY 2004-05)DTD 12/7/2013 RESPONDENT(S)' EXHIBITS --------------------------------------- NIL TRUE COPY P.A TO JUDGE SMM V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C) No.30254 of 2013 = = = = = = = = = = = == = = = = Dated this the 9th day of December, 2013 J U D G M E N T The petitioner has filed Exts.P16 and P17 appeals against Exts.P14 and P15 orders imposing penalty. The appeals are accompanied by Exts.P16(a) and P17(a) petitions for stay of recovery of the disputed tax. The petitioner is aggrieved by coercive steps even before the disposal of the appeals and the petitions aforestated. 2. I direct the fifth respondent to consider Exts.P16(a) and P17(a) petitions with notice to the petitioner within a period of one month. The coercive steps pursuant to Exts.P14 and P15 orders shall be put on hold till orders are passed on Exts.P16(a) and P17(a) petitions as directed above. 3. The petitioner shall produce a copy of the writ petition with the judgment before the fifth respondent for compliance. The status of the petitioner as well as the bar of limitation shall be adverted to by the fifth respondent while passing orders on the petitions for stay. The writ petition is disposed of. V.CHITAMBARESH JUDGE smm "