Modern Construction Company PVT.LTD v. The State Tax Officer-1 (Works Contract)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THUR AY, THE 24TH DAY OF MARCH 2022 / 3RD CHAITHRA, 1944 WP(C) NO. 10061 OF 2022 PETITIONER/S: MODERN CONSTRUCTION COMPANY PVT.LTD (TC.11/397, LILLY COTTAGE, EAST CLIFF LANE, DEWASWOM BOARD LANE, NANTHANCODE, THIRUVANANTHAPURAM-695003), 54 H.K.HOUSE, ASHRAM ROAD, NAVRANGPURA, AHMEDABAD, PIN-380009, REPRESENTED BY ITS EXECUTIVE DIRECTOR SRI.SAUMIL A.PATEL. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) SABU C.J RAHUL A. APARNA ANIL RESPONDENT/S: 1 THE STATE TAX OFFICER-1 (WORKS CONTRACT) STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN-695002. 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. 3 THE DEPUTY COMMISSIONER OF STATE TAX(WORKS CONTRACT), STATE GST DEPARTMENT, 2ND FLOOR, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. 4 THE DISTRICT COLLECTOR KUDAPPANAKKUNNU, THIRUVANANTHAPURAM-695043. OTHER PRESENT: SR.G.P. TUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.10061 of 2022 ---------------------------------------- Dated this the 24th day of March, 2022 JUDGMENT Aggrieved by Ext.P1 and Ext.P1 (a) orders of assessment relating to assessment years 2014-15 and 2015-16, petitioner has preferred Ext.P2 and Ext.P2(a) appeals before the 2nd respondent. Petitions for stay of proceedings pursuant to the assessment orders have also been filed as Ext.P3 and Ext.P3 (a). Petitioner apprehends coercive proceedings to be effected even before the petitions for stay are considered. Hence this writ petition.
Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction.
Accordingly, there will be a direction to the 2nd respondent to consider and pass orders on Ext.P3 and Ext.P3(a) stay petitions, within a period of three months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE jm/
APPENDIX OF WP(C) 10061/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER DATED 15-10-2020 ISSUED BY THE 1ST RESPONDENT UNDER THE KVAT ACT FOR THE YEAR 2014-2015. Exhibit P1(A) COPY OF ASSESSMENT ORDER DATED 15-10-2020 ISSUED BY THE 1ST RESPONDENT UNDER THE KVAT ACT FOR THE YEAR 2015-2016. Exhibit P2 COPY OF APPEAL MEMORANDUM FILED AGAINST EXT.P1 BEFORE THE 2ND RESPONDENT. Exhibit P2(A) COPY OF APPEAL MEMORANDUM FILED AGAINST EXT.P1(A) BEFORE THE 2ND RESPONDENT. Exhibit P3 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL. Exhibit P3(A) COPY OF STAY PETITION FILED IN EXT.P2(A) APPEAL. Exhibit P4 COPY OF REQUISITION DATED 23-10-2021 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT. Exhibit P5 COPY OF CERTIFICATE DATED 4-11-2021 ISSUED BY THE 4TH RESPONDENT TO THE DISTRICT COLLECTOR, AHMEDABAD. Exhibit P6 COPY OF NOTICE DATED 19.01.2022 ISSUED BY THE MAMLATDAR, ALIEN RECOVERY, AHMEDABAD. Exhibit P6(A) COPY OF ENGLISH TRANSLATION OF THE NOTICE DATED 19.01.2022 ISSUED BY THE MAMLATDAR, ALEIN RECOVERY, AHMEDABAD.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.