{"id":94191,"date":"2009-03-23T00:00:00","date_gmt":"2009-03-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/indian-emporium-vs-the-intelligence-officer-on-23-march-2009"},"modified":"2017-09-23T00:50:31","modified_gmt":"2017-09-22T19:20:31","slug":"indian-emporium-vs-the-intelligence-officer-on-23-march-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/indian-emporium-vs-the-intelligence-officer-on-23-march-2009","title":{"rendered":"Indian Emporium vs The Intelligence Officer on 23 March, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Indian Emporium vs The Intelligence Officer on 23 March, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWA.No. 592 of 2009()\n\n\n1. INDIAN EMPORIUM, PATTANAKKAD, CHERTHALA,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE INTELLIGENCE OFFICER,\n                       ...       Respondent\n\n2. THE COMMERCIAL TAX OFFICER,\n\n3. THE COMMISSIONER OF COMMERCIAL TAXES,\n\n                For Petitioner  :SRI.S.ANIL KUMAR (TRIVANDRUM)\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice K.SURENDRA MOHAN\n\n Dated :23\/03\/2009\n\n O R D E R\n                    C.N.RAMACHANDRAN NAIR &amp;\n                         K.SURENDRA MOHAN, JJ.\n               ....................................................................\n                         Writ Appeal No.592 of 2009\n               ....................................................................\n                Dated this the 23rd day of March, 2009.\n\n                                      JUDGMENT\n<\/pre>\n<p>Ramachandran Nair, J.\n<\/p>\n<p>      The appeal is filed against judgment of the learned Single Judge<\/p>\n<p>declining to entertain the writ petition on account of availability of<\/p>\n<p>effective alternate remedy by way of appeal against impugned penalty<\/p>\n<p>order. The main case of the appellant is that it is engaged in export and<\/p>\n<p>therefore, the whole case of attempted evasion of tax is without any<\/p>\n<p>basis. Appellant&#8217;s case is violation of natural justice in as much as they<\/p>\n<p>were not given effective opportunity. We are of the view that even for<\/p>\n<p>violation of natural justice, the appellate authority can grant relief as it<\/p>\n<p>has all the powers of the original authority. Counsel for the appellant<\/p>\n<p>produced the last assessment completed under the KGST Act which is<\/p>\n<p>for the year 2001-2002. On going through the assessment, we find that<\/p>\n<p>the appellant&#8217;s claim of total export is genuine because the only<\/p>\n<p>turnover assessed for that year under the KGST Act is sale value of<\/p>\n<p>import licence. Counsel submitted that appellate authority being a<\/p>\n<p><span class=\"hidden_text\">                                    2<\/span><\/p>\n<p>departmental officer, will not grant stay against recovery and if the<\/p>\n<p>huge amount of penalty is recovered during pendency of appeal,<\/p>\n<p>appellant will be put to serious hardship.      Considering all these<\/p>\n<p>contentions, we dispose of the Writ Appeal granting stay against<\/p>\n<p>recovery proceedings for four months on condition that appellant will<\/p>\n<p>remit rupees four lakhs within three weeks from now and file appeal<\/p>\n<p>before the statutory authority. If Rs.4 lakhs is paid and appeal filed,<\/p>\n<p>then recovery will remain stayed for four months from today and in<\/p>\n<p>between, appellate authority will call for records and dispose of the<\/p>\n<p>appeal on merits after hearing the appellant.<\/p>\n<p>                                    C.N.RAMACHANDRAN NAIR<br \/>\n                                    Judge<\/p>\n<p>                                    K.SURENDRA MOHAN<br \/>\n                                    Judge<br \/>\npms<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Indian Emporium vs The Intelligence Officer on 23 March, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WA.No. 592 of 2009() 1. INDIAN EMPORIUM, PATTANAKKAD, CHERTHALA, &#8230; Petitioner Vs 1. THE INTELLIGENCE OFFICER, &#8230; Respondent 2. THE COMMERCIAL TAX OFFICER, 3. THE COMMISSIONER OF COMMERCIAL TAXES, For Petitioner :SRI.S.ANIL KUMAR (TRIVANDRUM) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-94191","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Indian Emporium vs The Intelligence Officer on 23 March, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/indian-emporium-vs-the-intelligence-officer-on-23-march-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Indian Emporium vs The Intelligence Officer on 23 March, 2009 - Free Judgements of Supreme Court &amp; 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