M/S. Poyilakkada Fisheries Private 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 TUE AY, THE 04TH DAY OF AUGUST 2020 / 13TH SRAVANA, 1942 WP(C).No.15772 OF 2020 PETITIONER: M/S. POYILAKKADA FISHERIES PRIVATE LTD., VADAKKUMBHAGAM, KOLLAM, REPRESENTED BY ITS MANAGING DIRECTOR, RAJAN NAIR G. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 2 THE STATE TAX OFFICER, STATE GST DEPARTMENT 2ND CIRCLE, KOLLAM-691001 THE ASST. COMMISSIONER (APPEALS) SGST DEPARTMENT KOLLAM-691001 BY GOVERNMENT PLEADER DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.08.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C).No.15772 of 2020 2 J U D G M E N T 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. 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 six weeks 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
W.P(C).No.15772 of 2020 3 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 W.P(C).No.15772 of 2020 4 APPENDIX PETITIONERS EXHIBITS EXHIBIT -P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 21.12.2019 EXHIBIT P2- COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 15.02.2020 EXHIBIT P3- COPY OF STAY PETITION MOVED BEFORE THE 2ND RESPONDENT DATED 15.02.2020 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.