M/S Ramada vs. The State Tax Officer (Ib)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 25TH DAY OF NOVEMBER 2019 / 4TH AGRAHAYANA, 1941 WP(C).No.31902 OF 2019(K) PETITIONER/S: M/S RAMADA, PUNNAMADA, ALAPPUZHA-685 612, REPRESENTED BY ITS (AUTHORIZED SIGNATORY) BONNY ALOYSIUS. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.HRITHWIK RESPONDENT/S: 1 THE STATE TAX OFFICER (IB) STATE GST DEPARTMENT, ALAPPUZHA-688 001. 2 THE DFEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT ASHRAMAM, KOLLAM-691 002. 3 THE ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, ALAPPUZHA-688 001. GOVERNMENT PLEADER SMT.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.31902 OF 2019(K) 2 JUDGMENT Against Ext.P1 assessment order under the Kerala Tax on Luxuries 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 one month 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 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
WP(C).No.31902 OF 2019(K) 3 together with a copy of this judgment, before the 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE WP(C).No.31902 OF 2019(K) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO 32042568442/2015-16 DATED 16.10.2019 FOR THE YEAR 2015-16 U/S (2) OF KERALA TAX ON LUXURIES ACT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE FIRST APPEAL DATED 18.11.2019 FOR THE YEAR 2015-16 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3OF THE STAY PETITION DATED 18.11.2019 FOR THE YEAR 2015-16 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT
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.