2019 (3) TMI 268

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ST
2019 (3) TMI 268 - KERALA HIGH COURT - TMI
KERALA HIGH COURT - HC
Dated:- 22-2-2019
WA. No. 655 of 2019 - -
GST
MR K. VINOD CHANDRAN AND MR ASHOK MENON, JJ. For The Appellant : ADVS. SRI. A. KUMAR SMTG. MINI(1748) SRI. AJAY V. ANAND SRI. P. J. ANILKUMAR AND SRI. P. S. SREE PRASAD For The Respondent : SRI V. K. SHAMSUDHEEN SR GP JUDGMENT Vinod Chandran, J We would not h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is not bound by such prescriptions. We agree with the learned Single Judge that the authorities under the statute could not have passed an order otherwise than by fixing conditions as provided in the statute itself. This is precisely the reason why the assessee has approached this Court invoking the extra ordinary jurisdiction under Article 226. 3. The assessee is a dealer registered in the State .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the present case only notice has been issued. The learned Government Pleader submits that when a notice is issued, then there is a commencement of recovery proceedings. We would not deal with that issue as of now, since it gives a separate cause of action to the assessee. Leaving such question open, we direct the assessee to pay the short fall which has been suffered by the Department that is 2,9 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X