Kerala High Court
For Information Purpose Only vs Deputy Commissioner Of State Tax on 22 March, 2021
WP(C) 4570/2021 1/4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
Present:
THE HONOURABLE MR. JUSTICE A.M.BADAR
Monday, the 22nd day of March 2021/1st Chaithra, 1943
WP(C) No.4570/2021
PETITIONER:
For information purpose only
JYOTHY LABS LTD.
FORMERLY JYOTHY LABORATORIES LIMITED,
KOONAMMOOCHI P.O, THRISSUR-680 102,
BY T.V. THILAKAN, MANAGER ACCOUNTS.
RESPONDENTS:
1. DEPUTY COMMISSIONER OF STATE TAX
SPECIAL CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT,
THRISSUR - 680 004.
2. THE COMMISSIONER,
STATE GOODS & SERVICE TAX DEPT.,
THIRUVANANTHAPURAM-695 001
3. SECRETARY,
TAX DEPARTMENT, GOVT. OF KERALA,
SECRETARIAT, THIRUVANANTHAPURAM-695 001
4. CENTRAL BOARD OF EXCISE & CUSTOMS,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NEW DELHI 110 001.
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 pass interim orders staying all further
proceedings pursuant to Ext.P-3 order - as rectified by Ext.P-4 - pending disposal of this Writ
Petition.
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.RAGHUNATHAN & PREMJIT
NAGENDRAN, Advocates for the petitioner, SRI.RAJESH.K.RAJU, STANDING
WP(C) 4570/2021 2/4
COUNSEL for R4 and of GOVERNMENT PLEADER, the court passed the following:
For information purpose only
WP(C) 4570/2021 3/4
A.M.BADAR, J.
-------------
WP(C) No.4570 of 2021
-------------
Dated this the 22nd day of March 2021
For information purpose only
ORDER
Heard both sides.
2. Learned counsel appearing for the petitioner makes a categorical
statement that the petitioner will not raise any other contention than the
contention that the impugned order is clearly barred by limitation said by
the provision of the Constitution 101 st Amendment Act, introducing
uniform Goods and Services Tax covering the entire country notified on
16.09.2016. It is further argued that similar issue is pending for
adjudication in Writ Appeal No.851 of 2019 and connected matters.
Learned counsel for the petitioner further drew my attention to the interim
order passed by the learned Division Bench of this Court in Writ Appeal
No.851 of 2019 and submitted that identical issue is pending consideration
wherein the interim order has been passed in favour of the appellant
therein.
3. Learned Government Pleader opposed the petition by contending that
other issues are also involved in the instant petition and in the light of
earlier judgment passed by the learned Single Judge, this petition needs to
be dismissed, so that the petitioner can approach the learned Division
Bench of this Court in Writ Appeal.
4. The learned counsel for the petitioner is restricting the scope of this
WP(C) 4570/2021 4/4
petition. The identical issue is pending in writ appeal wherein interim
order is operating and therefore the following order:-
Admit.
By way of interim relief, with reference to the steps initiated for recovery
For information purpose only
of any amount of tax assessed or penalty imposed or to be assessed or
finalized, the petitioner shall make deposit of 20% of the total amount
outstanding excluding the interest pending disposal of the instant writ
petition. The petitioner is permitted to discharge his liability in terms of
this interim order in two instalments, first of which shall be deposited on or
before 31.03.2021 and the second instalment shall be deposited on or
before 30.04.2021.
sd/-
A.M.BADAR, JUDGE
ajt
/true copy/
Sd/-
ASSISTANT REGISTRAR
EXHIBIT P3 - PHOTOCOPY OF ASSESSMENT ORDER DT.13.11.2020 WITH DEMAND
NOTICE.
EXHIBIT P4 - PHOTOCOPY OF RECTIFIED ORDER U/S. 25(1) OF THE ACT DT.
01.02.2021.
