Genesis Decor International PVT. LTD. vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 05TH DAY OF NOVEMBER 2020 / 14TH KARTHIKA, 1942 WP(C).No.23888 OF 2020(I) PETITIONER/S: GENESIS DECOR INTERNATIONAL PVT. LTD., 41C,41D PARAPPILLIL BUILDING, NH-47 BYE PASS ROAD, MARADU, ERNAKULAM DISTRICT, PIN-682 304, REPRESENTED BY ITS MANAGER, MR. BIJU VARGHESE. BY ADVS. SRI.R.MURALEEDHARAN DR.ANIES GEORGE RESPONDENT/S: 1 THE STATE TAX OFFICER 2ND CIRLCE, TRIPUNITHURA, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, COCHIN, PIN-682 301. 2 THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, (NOW STATE GST DEPARTMENT), ERNAKULAM, PIN-682 015. 3 THE STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN-682 030. OTHER PRESENT: GP : DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.23888 OF 2020(I) 2 JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition before the 2nd respondent. Ext.P4 is the Revenue Recovery Notice. 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.P3 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.
Recovery steps pursuant to Ext.P4 notice 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.
WP(C).No.23888 OF 2020(I) 3
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 WP(C).No.23888 OF 2020(I) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 28.10.2019 EXHIBIT P1OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT P-1 ORDER DATED 4.12.2019 EXHIBIT P3OF THE APPLICATION FOR STAY DATED 4.12.2019 FILED ALONG WITH EXT P-2 APPEAL EXHIBIT P4OF THE DEMAND NOTICE ISSUED UNDER R.R.ACT. BY THE 3RD RESPONDENT DATED 3.3.2020
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.