K.Anilkumar vs. The Assistant Commissioner Of State Tax
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR MONDAY, THE 12TH DAY OF JULY 2021 / 21ST ASHADHA, 1943 WP(C) NO. 13794 OF 2021 PETITIONER: K.ANILKUMAR AGED 66 YEARS PROPRIETOR, HOTEL AMBALAKKARA, VELIYAM, KOTTARAKKARA, KOLLAM DISTRICT BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: THE ASST. COMMISSIONER OF STATE TAX STATE GOODS & SERVICES TAX DEPARTMENT, KOTTARAKKARA, KOLLAM-6910001 THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, KOLLAM-691001 THE DEPUTY TAHASILDAR, KOTTARAKKARA TALUK OFFICE, KOTTARAKKARA-691506, KOLLAM DISTRICT OTHER PRESENT: SPLGP.SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 13794 OF 2021 2 JUDGMENT Learned Government Pleader appears for all the respondents.
Heard both sides. Challenging the assessment order for the year 2018-2019, Ext.P1, the petitioner preferred an appeal along with stay petition at Ext.P2 and P3 before the 2nd respondent. During pendency of the appeal, the respondents are resorting to the recovery of the amount assessed vide assessment order at Ext.P1. 3. After hearing both parties, this Court is of the considered opinion that till disposal of the stay application in a time bound manner, recovery should be kept in abeyance and therefore the order. The 2nd respondent is directed to decide the stay petition at Ext.P3 in the pending appeal at Ext.P2 within a period of two months from the date of communication of this judgment. The petitioner to cooperate with the 2nd respondent in expeditious disposal of the stay petition. Till disposal of the stay petition, recovery in pursuant to the notices at Ext.P4 and P4(a) be kept in abeyance. The petition is disposed of accordingly. N A.M.BADAR JUDGE
WP(C) NO. 13794 OF 2021 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18. EXHIBIT P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT AND ITS ENGLISH TRANSLATION EXHIBIT P4(a) //// PA TO JUDGE COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 3RD RESPONDENT AND ITS ENGLISH TRANSLATION
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.