Anishkumar .K vs. The Asst. Commissioner Of State Tax
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.23802 OF 2020(A) PETITIONER/S: ANISHKUMAR .K AGED 38 YEARS PROPRIETOR, M/S. ANISH TRADERS, 16/665, KULAVANMOKKU, KUZHALMANNAM, PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT/S: 1 THE ASST. COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, SPECIAL CIRCLE, PALAKKAD-678 001. 2 THE ASST. SECRETARY KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL. BENCH, CHEROOTY ROAD, KOZHIKODE-673 032. 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:
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JUDGMENT Against Ext.P1 assessment order for the under the Kerala Value Added Tax Act, the petitioner has preferred an appeal before the First Appellate Authority, the same 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 Tribunal. 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 Tribunal shall consider and pass reasoned orders on Ext.P4 stay petition within a period of three months from the date of receipt of 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 Tribunal as directed above and communicated to
WP(C).No.23802 OF 2020(A) 3 the petitioner.
The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent Tribunal, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE SJ
WP(C).No.23802 OF 2020(A) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2017-18 DATED 31.7.2019. EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY THE JOINT COMMISSIONER (APPEALS), PALAKKAD FOR THE YEAR 2017-18 DATED 16.7.2020. EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2017-18 DATED 14.10.2020. EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2017-18 DATED 14.10.2020.
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.