Njavallil Latex PVT. LTD. vs. The Assistant Commissioner, Mattancherry
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN FRIDAY, THE 13TH DAY OF AUGUST 2021 / 22ND SRAVANA, 1943 WP(C) NO. 16753 OF 2021 PETITIONER: NJAVALLIL LATEX PVT. LTD., 32/1764, CIVIL LANE ROAD, PALARIVATTOM, KOCHI 25, REPRESENTED BY ITS MANAGING DIRECTOR, ANTONY KURIAN. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE (PRODUCE), STATE GST DEPARTMENT, MATTANCHERRY-682 002 2 THE SECRETARY, KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, SALES TAX COMPLEX, THEVARA, ERNAKULAM, KOCHI-682 015 SR G.P – SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 16753 OF 2021 2 JUDGMENT The petitioner has approached this Court alleging that, in spite of the fact they have preferred Exts.P3 and P3(a) appeals and Exts.P4 and P4(a) stay petitions before the second respondent - Kerala Value Added Tax Appellate Tribunal (for short 'the Tribunal'), the first respondent is now taking hasty steps for recovery, based on Exts.P1 and P1(a) assessment.
The learned Senior Government Pleader, Smt.Thushara James, submitted that if the petitioner only requires Exts.P4 and P4(a) stay petitions to be considered by the Tribunal, she will not stand in the way; but prayed that this Court may fix a very short time frame.
Taking note of the afore submissions and since I am of the view that it will be unjust for any recovery to be taken forward when Exts.P4 and P4(a) stay petitions are still pending before the Tribunal, I deem it appropriate to allow this writ petition to that extent.
Resultantly, this writ petition is ordered directing the second respondent - Tribunal to take up Exts.P4 and P4(a) stay petitions of the petitioner and dispose it of, after affording
WP(C) NO. 16753 OF 2021 3 necessary opportunity of being heard to them, as expeditiously as is possible but not later than two months from the date of receipt of a copy of this judgment. Needless to say, until such time as the afore exercise is completed and the Tribunal communicates the order to the petitioner, all action for recovery based on Exts.P1 and P1(a) shall be deferred by the first respondent. DEVAN RAMACHANDRAN JUDGE stu
WP(C) NO. 16753 OF 2021 4 APPENDIX OF WP(C) 16753/2021 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. Exhibit P1(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 Exhibit P2 COPY OF APPELLATE ORDER ISSUED BY THE JOINT COMMISSIONER (APPEALS)-I, ERNAKULAM. Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16. Exhibit P3(A) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17. Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P4(A) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
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.