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M/S.M Bakes, vs Joint Commissiosner of Tax Payer Services,

M/S.M Bakes, vs Joint Commissiosner of Tax Payer Services,

Type Court Judgment Court Kerala Orders Decided Aug 02, 2023
~2 min read
https://sooperkanoon.com/case/1370237

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Citation
Court
Kerala Orders High Court
Judge
Decided On
Case Number
WP(C)/20867/2023

Parties & Advocates

Appellant / Petitioner

M/S.M Bakes,

Respondent

Joint Commissiosner of Tax Payer Services,

Excerpt

.....leave sought for is granted. the writ petition is dismissed as withdrawn. sd/- sks/2.8.2023 c.s.dias, judge appendix of wp(c) 20867/2023 exhibit-p1 true copy of annual return dated 14.06.2017 submitted for the year 2016-17. exhibit-p2 true copy of the notice no.jc-tsr-issued u/s.25b of the kvat act, by 1st respondent, in proposing to extent the period of limitation for the year 2016-17. exhibit-p3 true copy of the adjournment request dated 25.03.2023, before the 1st respondent. exhibit-p4 true copy of the e-mail dated 30.03.2023, issued by 1st respondent. exhibit-p5 true copy of the adjournment request dated 31.03.2023, before the 1st respondent . exhibit-p6 true copy of order no.jc-tsr- completed by 1st respondent for the year 2016-17 extending the limitation period for 1 year from 31.03.2023 . exhibit-p7 true copy of the notice no.32080688212/2016-17 dated 15.03.2023 u/s.25(1) read with sec.25aa of kvat act of 2003 issued by the deputy commissioner (adjudication), thrissur. respondent exhibits exhibit r1(a) true copy of the order dated 10.03.2020 issued by the third respondent state of kerala. exhibit-p8 true copy of the interim order in w.p. (c).no.15794/2023 dated 22.05.2023 .

Full Judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 2ND DAY OF AUGUST 2023 / 11TH SRAVANA, 1945 WP(C) NO. 20867 OF 2023 PETITIONER/S: M/S.M BAKES, KANJIRATHINGAL ROAD, KOORKANCHERRY, VADOOKKARA, THRISSUR REPRESENTED BY ITS MANAGING PARTNER KIRAN P.S., PIN - 680007 BY ADVS. HRITHWIK D. NAMBOOTHIRI P.N.DAMODARAN NAMBOODIRI RESPONDENT/S: 1 JOINT COMMISSIONER OF TAX PAYER SERVICES, STATE GOODS AND SERVICE TAX DEPARTMENT, STATE GOODS AND SERVICE TAX COMPLEX, POOTHOLE, THRISSUR, PIN - 2 DEPUTY COMMISSIONER (ADJUDICATION) STATE GOODS AND SERVICES TAX DEPARTMENT, STATE GOODS AND SERVICES TAX COMPLEX, POOTHOLE, THRISSUR, PIN - 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM., PIN - THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

C.S DIAS,J.

--------------------------- ----------------------------- Dated this the 2nd day of August, 2023 .

JUDGMENT

The learned counsel appearing for the petitioner after arguing for some time, seeks leave to withdraw the writ petition without prejudice to the right of the petitioner to work out its remedies, in accordance with law. Leave sought for is granted. The writ petition is dismissed as withdrawn. SD/- sks/2.8.2023 C.S.DIAS, JUDGE APPENDIX OF WP(C) 20867/2023 Exhibit-P1 TRUE COPY OF ANNUAL RETURN DATED 14.06.2017 SUBMITTED FOR THE YEAR 2016-17. Exhibit-P2 TRUE COPY OF THE NOTICE NO.JC-TSR-

ISSUED U/S.25B OF THE KVAT ACT, BY 1ST RESPONDENT, IN PROPOSING TO EXTENT THE PERIOD OF LIMITATION FOR THE YEAR 2016-17. Exhibit-P3 TRUE COPY OF THE ADJOURNMENT REQUEST DATED 25.03.2023, BEFORE THE 1ST RESPONDENT. Exhibit-P4 TRUE COPY OF THE E-MAIL DATED 30.03.2023, ISSUED BY 1ST RESPONDENT. Exhibit-P5 TRUE COPY OF THE ADJOURNMENT REQUEST DATED 31.03.2023, BEFORE THE 1ST RESPONDENT . Exhibit-P6 TRUE COPY OF ORDER NO.JC-TSR- COMPLETED BY 1ST RESPONDENT FOR THE YEAR 2016-17 EXTENDING THE LIMITATION PERIOD FOR 1 YEAR FROM 31.03.2023 . Exhibit-P7 TRUE COPY OF THE NOTICE NO.32080688212/2016-17 DATED 15.03.2023 U/S.25(1) READ WITH SEC.25AA OF KVAT ACT OF 2003 ISSUED BY THE DEPUTY COMMISSIONER (ADJUDICATION), THRISSUR. RESPONDENT EXHIBITS Exhibit R1(a) TRUE COPY OF THE ORDER DATED 10.03.2020 ISSUED BY THE THIRD RESPONDENT STATE OF KERALA. Exhibit-P8 TRUE COPY OF THE INTERIM ORDER IN W.P. (C).NO.15794/2023 DATED 22.05.2023 .

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Same Court & Year Kerala Orders · 2023 Same Parties M/S.M Bakes, vs Joint Commissiosner of Tax Payer Services, Same Judge Honourable Mr.Justice C.S.Dias

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