Future Foundations PVT LTD.. vs. State Tax Officer(Int)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 21ST DAY OF NOVEMBER 2019 / 30TH KARTHIKA, 1941 WP(C).No.31490 OF 2019(I) PETITIONER/S: FUTURE FOUNDATIONS PVT LTD.. TEMPLE ROAD, SASTHAMANGALAM, THIRUVANANTHAPURAM, 695 010 REPRESENTED BY ITS MG.DIRECTOR, P.HARIKUMAR. BY ADVS. SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENT/S: 1 STATE TAX OFFICER(INT) SQUAD NO.VI, STATE G S T DEPARTMENT, NEDUMANGAD, THIRUVANANTHAPURAM, PIN-695 541. 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GST DEPARTMENT, TAX TOWERS, KARAMANA POST, THIRUVANANTHAPURAM, PIN-695 002. 3 DY.TAHSILDAR (RR) THIRUVANANTHAPURAM TALUK, THIRUVANANTHAPURAM DISTRICT, PIN-695 023. 4 STATE OF KERALA REPRESENTED BY SECRETARY (TAXES), GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. GOVT.PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C) No.31490/19 2 JUDGMENT Against Exts.P1 and P2 penalty orders under the Kerala Value Added Tax Act, the petitioner has preferred Exts.P3 and P5 appeals together with Exts.P4 and P6 stay petitions before the 2nd respondent. Exts.P7 and P8 are the revenue recovery notices. It is the case of the petitioner that even prior to considering the stay petitions, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Exts.P1 and P2 penalty orders.
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 Exts.P4 and P6 stay petitions 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 Exts.P7 and P8 RR notice for recovery of amounts confirmed against the petitioner by Exts.P1 and P2 penalty orders shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed above and communicated to the petitioner.
W.P(C) No.31490/19 3
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
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W.P(C) No.31490/19 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OFPENALTY ORDER NO.CR.2/18-19 (CR.26/15-16(14-15) DATED 20.6.2019 OF THE IST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF THE PENALTY ORDER CR.2/18-19 (CR.26/15-16(15-16) DATED 20.6.2019 OF THE IST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P3 COPY OF THE MEMORANDUM OF APPEAL DATED 20.7.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER. EXHIBIT P4 COPY OF THE STAY PETITION DATED 20.7.2019 FILED IN EXT.P3 APPEAL. EXHIBIT P5 COPY OF THE MEMORANDUM OF APPEAL DATED 20.7.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P2 ORDER. EXHIBIT P6 COPY OF THE STAY PETITION DATED 20.7.2019 FILED IN EXT.P5 APPEAL. EXHIBIT P7 COPY OF THE REVENUE RECOVERY NOTICE NO.RRC NO.2019/13490/01 DATED 22.10.2019 ISSUED BY THE 3RD RESPONDENT BASED ON EXT.P1 ORDER. EXHIBIT P8 COPY OF THE REVENUE RECOVERY NOTICE RRC NO.2019/13491/01 DATED 22.10.2019 ISSUED BY THE 3RD RESPONDENT BASED ON EXT.P2 ORDER.
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.