S.Chandrasekharan Nair vs. The State Tax Officer (Works Contract)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 09TH DAY OF APRIL 2021 / 19TH CHAITHRA, 1943 WP(C).No.9405 OF 2021(A) PETITIONER: S.CHANDRASEKHARAN NAIR AGED 66 YEARS PROPRIETOR, M/S.JYOTHIS, T.C.4/61, MUTTADA ROAD, AMBALAMUKKU, KAWDIAR P.O, THIRUVANANTHAPURAM-695003. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. R1-2 BY ADV. SMT.DENNIS VARGHESE OTHER PRESENT: GP- SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.9405 OF 2021(A) 2 JUDGMENT Dated this the 9th day of April 2021 Heard both sides.
The petitioner is a dealer under the KVAT Act, 2003. He challenged the assessment order at Ext.P1 for a period from 2015-16 by filing an appeal at Ext.P2 which is accompanied by the stay petition at Ext.P3. Grievance of the petitioner is to the effect that the respondents are seeking to recover the amount determined as per the assessment order at Ext.P1 despite pendency of the appeal.
The learned Government Pleader submits that instead of staying the recovery till disposal of the appeal, stay petition can be directed to be heard expeditiously.
In this view of the matter, the petition is disposed of with the following direction. The 2nd respondent is directed to hear and decide the stay petition at Ext.P3 in appeal at Ext.P2 within a period of two months from the date of communication of this judgment by the petitioner. The petitioner to co- operate with the 2nd respondent in expeditious disposal of this stay petition. Till disposal of the stay petition, recovery proceedings if any, initiated in pursuance to the assessment order at Ext.P1 shall be kept in abeyance. N //// PA TO JUDGE A.M.BADAR JUDGE
WP(C).No.9405 OF 2021(A) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 22.03.2021 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P1(A) COPY OF DEMAND NOTICE DATED 22.03.2021 ISSUED BY THE 1ST RESPONDENT IN RESPECT OF EXT.P1 ORDER. EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1. EXHIBIT P3 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL.
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.