Yem Pee Yen Trade Links vs Deputy State Tax Officer
2024 Latest Caselaw 10568 Ker

Kerala High Court

Yem Pee Yen Trade Links vs Deputy State Tax Officer on 11 April, 2024

Author: Dinesh Kumar Singh

Bench: Dinesh Kumar Singh

             IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
          THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
                     TH
    THURSDAY, THE 11    DAY OF APRIL 2024 / 22ND CHAITHRA, 1946
                       WP(C) NO. 15219 OF 2024

PETITIONER:

              YEM PEE YEN TRADE LINKS,
              ONTHAM ROAD, VADAKARA,
              KOZHIKODE DISTRICT, KERALA,
              REPRESENTED BY ITS PROPRIETOR,
              MR. RANJITH KUMAR P. K., PIN - 673101.

              BY ADVS.
                  SRI. DHEERAJ KRISHNAN PEROT
                  SMT. VINEETHA A. A.
                  SRI. SREERAG S.
                  SMT. ARYA DEVASIA
                  SMT. MEGHA
                  SMT. SREEPRIYA K. U.


RESPONDENTS:

    1         DEPUTY STATE TAX OFFICER,
              TAXPAYERS SERVICES CIRCLE, MINI CIVIL STATION,
              VADAKARA, KOZHIKODE, PIN - 673101.

    2         ASSISTANT STATE TAX OFFICER,
              TAXPAYERS SERVICES CIRCLE, MINI CIVIL STATION,
              VADAKARA, KOZHIKODE, PIN - 673101.

    3         UNION OF INDIA,
              REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE,
              MINISTRY OF FINANCE, NORTH BLOCK,
              NEW DELHI, PIN - 110001.

              BY ADV.
                 SMT. JASMIN M. M. - GP

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 15219 OF 2024
                                    2




                             JUDGMENT

Dated this the 11th day of April, 2024

After some arguments, the learned Counsel for the

petitioner submits that the petitioner shall file an appeal

against the impugned order. It is further submitted that he

will file the appeal within the statutory period of limitation

prescribed under the statute. He, however submits that till the

filing of the appeal, no recovery should be effected from the

petitioner in pursuance to the impugned order.

Considering the said stand, the present writ petition is

dismissed as withdrawn, with liberty to the petitioner to file

the appeal against the impugned order. Till the statutory

period expires or till the filing of appeal whichever is earlier,

no recovery shall be effected from the petitioner. However, if

the petitioner files the appeal and deposits 10% of the

assessed tax, there shall be an automatic stay of the further

recovery as provided under the statute itself.

Sd/-

DINESH KUMAR SINGH JUDGE AP WP(C) NO. 15219 OF 2024

APPENDIX OF WP(C) 15219/2024

PETITIONER'S EXHIBITS

EXHIBIT P1 TRUE COPY OF THE FINAL RETURN FILED BY THE PETITIONER IN THE GST PORTAL DATED 03-07-2023

EXHIBIT P2 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 18-12- 2023 WITH REF. NO. SCN. ZD321223018653U/2018-19 ISSUED BY THE 1ST RESPONDENT

EXHIBIT P3 TRUE COPY OF REMINDER NOTICE DATED 02-02-2024 BEARING REF. NO. ZD320224002204C

EXHIBIT P4 TRUE COPY OF THE REPLY DATED 12-02-2024 FILED BY THE PETITIONER

EXHIBIT P5 TRUE COPY OF ASSESSMENT ORDER DATED 16-03-2024 BEARING NO.32AGHPR0305E1Z0/18-19

EXHIBIT P6 TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT OF PATNA IN CIVIL WRIT JURISDICTION CASE NO. 6630 OF 2021 DATED 08-09-2023

EXHIBIT P7 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE SUPREME COURT OF INDIA IN SLP NO. 28270/2023 DATED 03-01-2024 ALONG WITH OTHER CONNECTED MATTERS

EXHIBIT P8 TRUE COPY OF THE MEDICAL RECORDS