Amv Infrastructure And Properties PVT. LTD. vs. The State Tax Officer (Works Contract)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN FRIDAY, THE 23RD DAY OF APRIL 2021 / 3RD VAISAKHA, 1943 WP(C).No.10343 OF 2021(P) PETITIONER: AMV INFRASTRUCTURE AND PROPERTIES PVT. LTD. 11/585 F, 5TH FLOOR, AMV TOWER, KUNDANOOR JN, MARADU P.O, KOCHI-682 304 REPRESENTED BY ITS MANAGING DIRECTOR ANIL KUMAR SHARMA. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GST DEPARTMENT, CLAS TOWER, OLD RAILWAY STATION ROAD, KOCHI-682 018. 2 THE JOINT COMMISSIONER (APPEALS)-IV STATE GST DEPARTMENT, THEVARA, KOCHI-682 015. 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, THEVARA, KOCHI - 682 015 REPRESENTED BY ITS SECRETARY. GP SMT.VINEETHA B. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.10343 of 2021 2 P.V.KUNHIKRISHNAN,J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C)No.10343 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 23rd day of April, 2021 JUDGMENT The above writ petition is filed with the following prayers: “(i) issue a writ of mandamus or other appropriate writ or orders directing the 3rd Respondent to consider and dispose of Ext.P3 and Ext.P3(a) appeals and Ext.P4 and Ext.P4(a) stay petitions at the earliest; (ii) issue a writ of mandamus or other appropriate writ or orders directing the 1st Respondent or any person acting on his behalf not to take coercive steps for the recovery of the demand as per Ext.P1 and Ext.P1(a) assessment orders.”
The petitioner was a dealer registered under the Kerala Value Added Tax Act, 2003 on the rolls of the 1st respondent. The 1st respondent assessed the petitioner for the years 2013-14 and 2014-15 as per Ext.P1 and Ext.P1(a) orders. The same was confirmed as per Ext.P2 and Ext.P2(a) orders. Aggrieved by the same, Ext.P3 and Ext.P3(a) appeals and Ext.P4 and Ext.P4(a) stay petitions were filed before the 3rd respondent. The grievance of the petitioner is that the 1st respondent is taking coercive steps based on Ext.P1 and Ext.P1(a) orders.
Heard learned counsel for the petitioner and the learned Government Pleader.
W.P.(C)No.10343 of 2021 3
After hearing both sides, I think this writ petition can be disposed, directing the 3rd respondent to consider and pass appropriate orders on Ext.P4 and Ext.P4(a) stay petitions within a time frame and till then, there can be a direction to keep in abeyance all further proceedings based on Ext.P1 and Ext.P1(a) orders.
Therefore this writ petition is disposed of in the following manner: (i) The 3rd respondent is directed to dispose Ext.P4 and Ext.P4(a) stay petitions at the earliest, at any rate, within one month from the date of receipt of a copy of this judgment. (ii) Till the disposal of Ext.P4 and Ext.P4(a) stay petitions, all further coercive steps for the recovery of the demand as per Ext.P1 and Ext.P1(a) assessment orders are stayed. P.V.Kunhikrishnan
Judge vpv
W.P.(C)No.10343 of 2021 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 18-06-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P1 A COPY OF ORDER DATED 19-06-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P2 COPY OF ORDER DATED 26-08-2020 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P2 A COPY OF ORDER DATED 26-08-2020 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P3 COPY OF APPEAL MEMORANDUM AGAINST EXT P2 ORDER FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P3 A COPY OF APPEAL MEMORANDUM AGAINST EXT.P2(A) ORDER FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P4 COPY OF STAY PETITION FILED IN EXT P3 APPEAL. EXHIBIT P4 A COPY OF STAY PETITION FILED IN EXT P3(A) APPEAL. // P.A. 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.