Prodair Air Products India ... vs State Of Kerala
2021 Latest Caselaw 6502 Ker

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.
                                 ---
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.
                                                                                                                                                          -------------------------------------------
                                                                                                                                                                 WA No.374 of 2021
                                                                                                                                                          -------------------------------------------
                                                                                                                                                     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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