V.V.Govindaraj vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUE AY, THE 24TH DAY OF NOVEMBER 2020 / 3RD AGRAHAYANA, 1942 WP(C).No.25815 OF 2020(B) PETITIONER: V.V.GOVINDARAJ AGED 67 YEARS PROPRIETOR, M/S. SENTHILKUMAR SAW MILL, VELANTHAVALAM, PALAKKAD BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, CHITTUR, PALAKKAD-678 101 2 THE SECRETARY, KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL.BENCH, CHEROOTTY ROAD, KOZHIKODE-673 032 BY GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.25815 OF 2020(B) 2 JUDGMENT Aggrieved by Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner preferred an appeal before the first appellate authority. The same however came to be dismissed by Ext.P2 order. The petitioner therefore preferred Ext.P3 appeal together with Ext.P4 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 assessment order.
I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:
The 2nd respondent shall consider and pass reasoned orders on Ext.P4 stay petition within a period of three months from the date of receipt of
WP(C).No.25815 OF 2020(B) 3 a copy of this judgment, after hearing the petitioner.
Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed above and communicated to the petitioner.
The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR
JUDGE mns/24.11.2020
WP(C).No.25815 OF 2020(B) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 24.05.2019 EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY THE ASST.COMMISSIONER (APPEALS) PALAKKAD, FOR THE YEAR 2010-11 DATED 19.12.2019 EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2010-11 DATED 15.10.2020 EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 15.10.2020 RESPONDENTS EXHIBITS:NIL //// 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.