Aarjeaar Pharmaceuticals vs. The Assistant Commissioner
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUE AY, THE 19TH DAY OF NOVEMBER 2019 / 28TH KARTHIKA, 1941 WP(C).No.31170 OF 2019(U) PETITIONER/S: AARJEAAR PHARMACEUTICALS 40/7248, SRINIVAS MALLAN ROAD, ERNAKULAM, COCHIN, PIN-682 035, REPRESENTED BY ITS PARTNER, NIRMAL KUMAR JAIN (PRESENTLY AT 40/1158, TD ROAD, ERNAKULAM, COCHIN-11). BY ADV. SRI.R.MURALEEDHARAN RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE-II, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX COMPLEX, PERUMANOOR JN., ERNAKULAM, COCHIN-682 015. 2 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, PIN-682 015. 3 THE STATE ASSISTANT COMMISSIONER STATE GST DEPARTMENT, ERNAKULAM, AT CIVIL STATION, KAKKANAD, PIN-682 030. 4 SOUTH INDIAN BANK (IFSC CODE.SIBL0000024), MARKET ROAD, ERNAKULAM, COCHIN-35, REPRESENTED BY ITS BRANCH MANAGER. GOVT.PLEADER SMT.THUSHARA JAMES SRI GEORGE VARGHESE FOR R4 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C) No.31170/19 2 JUDGMENT Against Ext.P1 assessment order under the KVAT Act for the assessment year 2011-2012, the petitioner has preferred Ext.P2 appeal and Ext.P3 stay petition before the 2nd respondent. Ext.P5 is the prohibitory order issued by the official respondent to the 4th respondent, freezing the bank account of the petitioner. 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 for the petitioner as also the learned Government Pleader appearing for the respondents.
On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I dispose the writ petition with a direction to the 2nd respondent to 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. It is made clear that till such time as orders are passed by the 2nd respondent as directed above and communicated to the petitioner, recovery of amounts covered by Ext.P1 assessment order including further proceedings pursuant to Ext.P5 prohibitory order shall be kept in abeyance. Resultantly, during the time when the stay granted by this Court is in operation, the petitioner shall be permitted to operate the account referred to in Ext.P5 prohibitory order.
W.P(C) No.31170/19 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
okb //// P.S. to Judge
W.P(C) No.31170/19 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE IST RESPONDENT DATED 23.5.2016. EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 4.11.2019. EXHIBIT P3OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BY THE PETITIONER BEFORE TEH 2ND RESPONDENT DATED 4.11.2019. EXHIBIT P4OF R.R.NOTICE SERVED BY THE 3RD RESPONDENT DATED 17.9.2019. EXHIBIT P5OF THE PROHIBITORY ORDER SERVED TO THE 4TH RESPONDENT BANK, BY THE 3RD RESPONDENT, DATED 11.11.2019.
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.