Kunnel Engineers Contractors PVT LTD vs. The Deputy Commissioner (Works Contract)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR THUR AY, THE 04TH DAY OF MARCH 2021 / 13TH PHALGUNA, 1942 WP(C).No.5670 OF 2021(G) PETITIONER/S: M/S.KUNNEL ENGINEERS CONTRACTORS PVT LTD 3RD FLOOR, PUTHOORAN PLAZA, KPCC JN., M.G.ROAD, KOCHI, REPRESENTED BY ITS DIRECTOR K.J.FRANCIS XAVIER. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENT/S: 1 THE DEPUTY COMMISSIONER (WORKS CONTRACT) STATE GST DEPARTMENT, MATTANCHERRY, KOCHI-682002. 2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, THEVARA, KOCHI-682015. SMT THUSHARA JAMES -GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.5670 OF 2021 2 JUDGMENT Dated this the 4th day of March 2021
Heard both sides.
As against the assessment order at Ext.P1, the petitioner has preferred Ext.P2 appeal along with stay petition at Ext.P3. Those proceedings are pending for consideration of the 2nd respondent. Learned counsel for the petitioner submits that the dues as assessed by the assessment order at Ext.P1 are sought to be released by the respondents during the pendency of the appeal as well as the stay petition. He therefore submits that till disposal of the stay petition, the recovery of amount as assessed under Ext.P1 should not be effected.
Learned Government Pleader opposed the petition.
After hearing both sides and after considering the facts and circumstances of the case, I am of the considered opinion that the petition can be disposed of with the following directions:-
The 2nd respondent is directed to decide the stay petition at Ext.P3 in the statutory appeal filed by the petitioner, after following the due process of law, within a period of six weeks from the date of communication of this judgment. The petitioner to cooperate with the 2nd respondent in expeditious disposal of the stay petition.
WP(C).No.5670 OF 2021 3 Till disposal of the stay petition at Ext.P3, proceedings for recovery initiated in pursuant to the Ext.P1 assessment order and Ext.P1(a) demand notice shall be kept in abeyance. The petitioner to furnish copy of this judgment to the concerned respondent for compliance.
The writ petition is accordingly disposed of. A.M.BADAR ajt JUDGE
WP(C).No.5670 OF 2021 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 16.12.2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P1(a) COPY OF DEMAND NOTICE DATED 16.12.2020 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.