The Kerala High Court ruled that the Tax Officer can’t pass final orders after granting adjournment.
The bench viewed that there is some merit in the contention taken by the petitioner that after having granted an adjournment for a period of two weeks on the basis of an adjournment request filed on 05.12.2019, the officer could not have proceeded to pass final orders on 17.12.2019 as the period of two weeks would have expired only on 19.12.2019.
The bench stated that even if the contention of the Government Pleader that the adjournment granted was for a period of two weeks from 02.12.2019 is considered, a reading of the order does not indicate that the adjournment granted was for a period of two weeks from 02.12.2019 and on the other hand it appears that the adjournment granted was for a period of two weeks from 05.12.2019.
Therefore, without expressing anything on the merits of the matter, the court allowed the writ petition by setting aside the orders and remitting the proposals for imposition of penalty for the years 2017-18 and 2018-19 to the files of the respondent and permitting the said respondent to pass fresh orders, in accordance with the law.
Facts
The writ petition has been filed challenging orders imposing penalties on the petitioner under Section 74 read with Section 122 (1) of the CGST / SGST Acts, 2017 for the years 2017-18 and 2018-19.
Case Information
Case Name: Velplex Industries, Elakamon, Varkala, Thiruvananthapuram V/S The State Tax Officer (Intelligence)
Judicial Level & Location : High Court Of Kerala
Appeal Number : WP(C) NO. 3946 OF 2020
Date of Ruling : 17/07/2024
Ruling in favor of: Petitioner
Judges: Justice Gopinath P.
Counsel for Petitioner: Adv P.M.Poulose
Counsel for Respondent: Thushara James (Sr. Gp)