Vizag Exports vs. The Deputy Commissioner (Assessment)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 26TH DAY OF MARCH 2021 / 5TH CHAITHRA, 1943 WP(C).No.7870 OF 2021(G) PETITIONER/S: M/S.VIZAG EXPORTS MANGAD, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER, ABHAYA MOHANAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE DEPUTY COMMISSIONER (ASSESSMENT) STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, KOLLAM - 691 001. 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, KOLLAM - 691 001. SMT. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.7870 OF 2021 2 JUDGMENT Dated this the 26th day of March 2021
Heard both sides.
Against the assessment order at Ext.P1, the petitioner had preferred appeal, application for condonation of delay and the stay petition vide Exts.P2, P3 and P4 which are pending consideration before the 2nd respondent. In the meanwhile, according to the learned counsel for the petitioner, the respondents are seeking to recover the amount determined by the assessment order at Ext.P1. The petitioner therefore seeks stay to the recovery proceedings.
Learned Government Pleader opposed the petition .
Having considered the submissions so advanced, the writ petition is disposed of with the following directions:-
The 2nd respondent is directed to consider and decide the application for condonation of delay (Ext.P3) and consequently, if necessary, the stay petition (Ext.P4), within a period of two months from the date of communication of this judgment. The petitioner to appear before the 2nd respondent at 11.30 am on 12.04.2021 and then to abide by the further directions of the 2nd respondent. The petitioner to communicate this judgment to the
WP(C).No.7870 OF 2021 3 2nd respondent for compliance. Till disposal of the application for condonation of delay and consequently, if necessary, the stay petition(Exts.P4) , the recovery proceedings in pursuant to the assessment order at Ext.P1 be kept in abeyance. A.M.BADAR ajt JUDGE
WP(C).No.7870 OF 2021 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15.
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.