K.M.P.Timbers And Saw Mills vs. Deputy Commissioner
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUE AY, THE 15TH DAY OF FEBRUARY 2022 / 26TH MAGHA, 1943 WP(C) NO. 4995 OF 2022 PETITIONER: K.M.P.TIMBERS AND SAW MILLS, P.M. ROAD, MUVATTUPUZHA, PIN 686 661, REPRESENTED BY ITS MANAGING PARTNER K.P. SHAJI. BY ADVS. K.S.HARIHARAN NAIR G.REMADEVI P.F.JOY RAJATH R NATH HARIMA HARIHARAN RESPONDENTS: 1 DEPUTY COMMISSIONER, SGST DEPARTMENT, SPECIAL CIRCLE, PERUMBAVOOR, PIN 683 542. 2 THE JOINT COMMISSIONER (APPEALS) SGST DEPARTMENT, 4TH FLOOR, GST COMPLEX, OPPOSITE COCHIN SHIPYARD, PERUMBAVOOR P.O, THEVARA, PIN 682 015. 3 DEPUTY TAHSILDAR, MUVATTUPUZHA TALUK OFFICE, MUVATTUPUZHA, PIN 686 673. OTHER PRESENT: ADV.DR.THUSHARA JAMES-SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 4995 OF 2022 2 BECHU KURIAN THOMAS,J -------------------------------- W.P.(C)No. 4995 of 2022 ------------------------------------ Dated this the 15th day of February, 2022 JUDGMENT Petitioner contended that for the assessment years 2013-14 and 2014-15, it has challenged the orders of assessment issued under Section 25(1) of the Kerala Value Added Tax Act, 2003. Ext.P2 and Ext.P2(a) appeals were heard by the appellate authority on 15/12/2021 and orders are awaited. In the meantime, the recovery proceedings have been initiated as Ext.P4 and Ext.P4(a) seeking to recover the amounts, which are the subject matter of the dispute in the appeals. The learned counsel for the petitioner submits that, since the appeals have already been heard and orders are awaited, it will be highly prejudicial to the interest of the petitioner to effect recovery for the disputed amount.
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I have heard Sri.K.S.Hariharan Nair, the learned counsel for the petitioner as well as Dr.Thushara James, the learned Government Pleader for the respondents.
On a consideration of the circumstances arising in the case, I am of the view that, since the appeals have already been heard and orders are awaited, in the interest of justice, the proceedings for recovery have to be kept in abeyance.
Accordingly, all proceedings for recovery of the amounts due from the petitioner, pursuant to the Ext.P1 and Ext.P1(a) assessment orders for the assessment years 2013-14 and 2014-15, initiated as per Ext.P4 and Ext.P4(a) will be kept in abeyance till final orders are passed by the 2nd respondent in the appeals preferred as Ext.P2 and Ext.P2(a). This writ petition is disposed of. BECHU KURIAN THOMAS JUDGE AJM
WP(C) NO. 4995 OF 2022 4 APPENDIX OF WP(C) 4995/2022 PETITIONER’S EXHIBITS : Exhibit P1 COPY OF ASSESSMENT ORDER DATED 20.03.2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. Exhibit P1(a) COPY OF ASSESSMENT ORDER DATED 30.06.2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. Exhibit P2 COPY OF APPEAL MEMORANDUM DATED 30.11.2021 AGAINST EXT. P1. Exhibit P2(a) COPY OF APPEAL MEMORANDUM DATED 30.11.2021 AGAINST EXT. P1(a). Exhibit P3 COPY OF HEARING NOTICE DATED 07.12.2021 ISSUED BY THE 2ND RESPONDENT. Exhibit P4 COPY OF REVENUE RECOVERY NOTICE DATED 04.05.2021 ISSUED BY THE 3RD RESPONDENT. Exhibit P4(a) COPY OF REVENUE RECOVERY NOTICE DATED 04.05.2021 ISSUED BY THE 3RD RESPONDENT. RESPONDENT’S EXHIBITS : NIL AJM //// PA TO JUDGE
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.