M/S. P.K.L Traders vs. The Assistant Commissioner
Held
The Court directed the 3rd respondent to consider and pass orders on the revision petition within two months. Further steps on the proposed assessment notice were to be kept in abeyance until the revision petition was decided.
Facts
The petitioner filed a revision petition and a stay petition against an order cancelling an assessment under the CST Act. The respondents issued a notice proposing a fresh assessment based on the cancellation order, even before considering the stay petition.
Key Issues
Whether the respondents could proceed with a fresh assessment notice while a revision and stay petition were pending. The urgency of deciding the stay petition before proceeding with further assessment steps.
Sections Cited
Section 9
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 25TH DAY OF OCTOBER 2017/3RD KARTHIKA, 1939 ---------------------------- PETITIONER: ----------- M/S. P.K.L TRADERS, PULIKKAL, VALIYAPARAMBA PO, MALAPPURAM,
REPRESENTED BY ITS MANAGING PARTNER- BASHEER P.M.
BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: ------------
THE ASSISTANT COMMISSIONER, KVAT SPECIAL CIRCLE, DEPT OF COMMERCIAL TAXES, MALAPPURAM - 676505. 2. THE DEPUTY COMMISSIONER STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, MALAPPURAM - 676505. 3. THE COMMISSIONER, DEPARTMENT OF STATE GST, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695002. BY GOVERNMENT PLEADER SRI.SHAMSUDHEEN.V.K THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ ---------------------------- APPENDIX PETITIONERS' EXHIBITS: EXHIBIT P1 : COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 31.8.2017. EXHIBIT P2 : COPY OF REVISION PETITION FILED BY THE
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