Xavier Mani vs. The State Tax Officer (Ib)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 10TH DAY OF FEBRUARY 2020 / 21ST MAGHA, 1941 WP(C).No.3535 OF 2020(N) PETITIONER: XAVIER MANI AGED 67 YEARS KOCHUMUTTOM HOUSE, POTHANIKKAD, KOTHAMANGALAM.P.O, ERNAKULAM DISTRICT-686671 BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT: 1 THE STATE TAX OFFICER (IB) DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY AT MINI CIVIL STATION, ALUVA-683101 2 THE ASSISTNAT COMMISSIONER (APPEALS) KERALA STATE GST DEPARTMENT, PERUMANOOR.P.O, ERNAKULAM-682015 3 DEPUTY TAHSILDAR KOTHAMANGALAM TALUK, 4TH FLOOR, REVENUE TOWER, KOTHAMANGALAM, ERNAKULAM DISTRICT-686666 DR.THUSHARA JAMES, GOVT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.3535 OF 2020(N) 2 JUDGMENT Dated this the 10th day of February 2020 Against Ext.P1 assessment order for the assessment year 2013-14 under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P4 delay condonation application and 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 pursuant to Ext.P1 assessment order.
I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents.
Taking note of the fact that the delay in approaching the 2nd respondent is only 389 days, I deem it appropriate to condone the delay and direct the 2nd respondent to consider and pass reasoned orders on Ext.P3 stay petition within a period of one month from the
WP(C).No.3535 OF 2020(N) 3 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 as directed above and communicated to the petitioner. AMIT RAWAL JUDGE ACM
WP(C).No.3535 OF 2020(N) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER NO.IBM- I/IR-12/14-15 OR-20/18-19 DATED 14.11.2018(2013-14) EXHIBIT P2OF THE APPEAL MEMORANDUM IN FORM NO.29 DATED 04.01.2020 FOR THE YEAR 2013- 14 EXHIBIT P3OF THE STAY PETITION IN FORM NO.30 DATED 04.01.2020 FOR THE YEAR 2013- 14 EXHIBIT P4OF THE DELAY CONDONATION PETITION IN FORM NO.30 DATED 04.01.2020 EXHIBIT P5OF THE REVENUE RECOVERY NOTICE NO.RRC 2019/16919/07 DATED 29.11.2019
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.