Sindhu Ashok Kumar vs. The Asst. Commissioner (Assessment)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS FRIDAY, THE 17TH DAY OF JANUARY 2020 / 27TH POUSHA, 1941 WP(C).No.1301 OF 2020(K) PETITIONER/S: SINDHU ASHOK KUMAR, AGED 50 YEARS PROPRIETRESS, KEERTHI REGENCY, CHERTHALA, ALAPPUZHA. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE ASST. COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE, ALAPPUZHA DISTRICT- 688001. 2 THE DEPUTY COMMISSIONER (APPEALS)-II, KERALA STATE GST DEPARTMENT, ASRAMOM, KOLLAM-691002. 3 THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, NAGAMPADOM, KOTTAYAM-686001, REPRESENTED BY ITS ASSISTANT SECRETARY. 4 THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MELUVALLY BUILDING, KALLUPALAM, ALAPPUZHA-688001. 5 THE BRANCH MANAGER, STATE BANK OF INDIA, BAZAR ROAD, CHERTHALA (PRIVATE BUS STAND), ALAPPUZHA DISTRICT-688524. R5 BY ADV. SRI.K.K.CHANDRAN PILLAI (SR.) R5 BY SMT.AMBILY S., SC, SBI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.1301 OF 2020(K) 2 ALEXANDER THOMAS, J. ----------------------------------------- W.P.(C.) No. 1301 of 2020 ----------------------------------------- Dated this the 17th day of January, 2020 JUDGMENT Against Ext.P2 order, the petitioner has filed Ext. P3 appeal and Ext.P4 stay petition. The petitioner's grievance is that during the pendency of the stay petitions, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts.
Heard Sri.S.Anil Kumar, learned counsel appearing for the petitioner, Smt. Thushara James, learned Government Pleader appearing for the respondents 1 to 4 and Smt..S.Ambily, learned counsel appearing for the 5th respondent.
After hearing both sides and after taking note of the facts and circumstances of the case, it is ordered in the interest of justice that the 2 nd respondent shall take up the matters in Ext.P4 stay application filed in Ext.P3 appeal and after affording reasonable opportunity of being heard to the petitioner through their authorised representative/ counsel, if any, shall pass orders on those applications without much delay, preferably within a period of 2 months from the date of production of a certified copy of this judgment. Until orders are thus passed on the abovesaid stay application, further coercive steps for enforcement of the impugned order
WP(C).No.1301 OF 2020(K) 3 will be kept in abeyance. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. ALEXANDER THOMAS, JUDGE SKS
WP(C).No.1301 OF 2020(K) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 29/11/2014 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P2 COPY OF ORDER DATED 31/05/2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 COPY OF APPEAL MEMORANDUM AGAINST EXT.P2 FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P4 COPY OF STAY PETITION FILED IN EXT.P3 APPEAL. EXHIBIT P5 A COPY OF THE DEMAND NOTICE DATED 11/03/2015 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P6 A COPY OF THE RECEIPT NO.5021031 FOR RS. 25,000/-. EXHIBIT P6 A A COPY OF THE RECEIPT NO.5021046 FOR RS.1,12,651/-.
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.