M/S.Trinity Arcade (PVT) LTD. vs. The Asst. Commissioner (Wc)
Held
The Court directed the respondent to consider the petitioner's application challenging the proposed additions. Coercive action for recovery was ordered to be kept in abeyance until the application is decided.
Facts
The petitioner, engaged in construction and sale of apartments, had its assessment for 2011-2012 finalized. Subsequently, the respondent issued a notice proposing additions that were not implemented in the original assessment. The petitioner filed an application challenging this notice, which was pending.
Key Issues
Whether the respondent should consider the petitioner's application challenging a post-assessment notice before initiating recovery steps.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE SHAJI P.CHALY FRIDAY, THE 15TH DAY OF DECEMBER 2017/24TH AGRAHAYANA, 1939 ---------------------------- PETITIONER: ---------- M/S.TRINITY ARCADE (PVT) LTD, TRINITY HOUSE, OPP. CHANGAMPUZHA PARK, EDAPPALLY KOCHI-24 REPRESENTED BY ITS CHAIRMAN, C.J.MATHEW
BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT(S): -------------- 1. THE ASST. COMMISSIONER (WC), DEPARTMENT OF STAT GST ERNAKULAM- 682 013
THE INSPECTING ASST. COMMISSIONER, DEPARTMENT OF STATE GST KAKKANAD, KOCHI-30
BY GOVERNMENT PLEADER SRI SAHMSUDHEEN.V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-12-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.V.
---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 18.8.2015
EXHIBIT P2 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT DATED 28.2.2017
The judgment continues below.
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