Kalyan Jewellers INDIA LTD vs. The Asst. Commissioner (Assessment)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 03RD DAY OF JULY 2020 / 12TH ASHADHA, 1942 WP(C).No.13085 OF 2020(I) PETITIONER/S: KALYAN JEWELLERS INDIA LTD (FORMERLY KNOWN AS KALYAN JEWELLERS) BEACH ROAD, KOLLAM-691 001,REPRESENTED BY ITS DIRECTOR T.K.SEETHARAN BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENT/S: 1 THE ASST. COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, STATE GST DEPARTMENT, ASRAMOM,KOLLAM- 691 002 2 THE DEPUTY COMMISSIONER (APPEALS) NOW RE-DESIGNED AS JOINT COMMISSIONER (APPEALS) SGST DEPARTMENT, ASRAMOM,KOLLAM-691 002 OTHER PRESENT: DR. THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC.13085/20 2 JUDGMENT Dated this the 3rd day of July 2020 Against Ext.P1 assessment order for the assessment year 2013-14 under the Central Sales Tax Act and demand notice Ext.P1(a), the petitioner has preferred Ext.P2 appeal along 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 being taken by the 1st respondent.
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 a direction to the 2nd respondent to consider and pass reasoned orders on Ext.P3 stay petition within a period of two months
WPC.13085/20 3 from the date of receipt of a copy of this judgment, after hearing the petitioner. Steps for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order/Ext.P1(a) demand notice shall be kept in abeyance till such time orders are passed by the 2nd respondent as directed above and communicated to the petitioner. AMIT RAWAL sab JUDGE
WPC.13085/20 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 22.01.2020 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1A COPY OF DEMAND NOTICE DATED 22.01.2020 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT P1 ND P1(A) FILED BEFORE THE 2ND RESPONDENT ON 25.02.2020 EXHIBIT P3 COPY OF STAY PETITION FILED ALONG WITH 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.