Malanadu Grantes 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 26TH DAY OF NOVEMBER 2019 / 5TH AGRAHAYANA, 1941 WP(C).No.31924 OF 2019(M) PETITIONER: MALANADU GRANTES X/254 AND 255 (OLD NO.IX-166,167),KALADY-MALAYATTUR ROAD, MEKKALADY, KALADY P.O., ERNAKULAM DISTRICT, COCHIN,PIN-683 574,RP BY ITS MG PARTNER, SHIBU MATHEW BY ADVS. DR.ANIES GEORGE SRI.R.MURALEEDHARAN RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, ANGAMALY, ERNAKULAM,OCHIN-683 572 2 THE DEPUTY COMMISSIONER ( APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, PIN-682 015 3 THE INSPECTING ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, TAX COMPLEX, BAZAAR ROAD, MATTACHERRY, PIN-682 002 BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C).No.31924 of 2019 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. Ext.P4 is the revenue recovery notice. 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 one month from the date of receipt of a copy of this judgment, after hearing the petitioner.
Recovery steps pursuant to Ext.P4 revenue
W.P(C).No.31924 of 2019 3 recovery notice 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.
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 mns
W.P(C).No.31924 of 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 01.08.2019 EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER, BEFORE THE 2ND RESPONDENT DATED 24.10.2019 EXHIBIT P3OF THE INTERLOCUTORY APPLICATION OR STAY FILED BY THE PETITIONER BEFEORE THE 2ND RESPONDENT DATED 24.10.2019 EXHIBIT P4OF R.R NOTICE SERVED BY THE 3RD RESPONDENT DATED 11.11.2019 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.