M/S. Vattakuzhy Prince Jewellers vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 07TH DAY OF NOVEMBER 2019 / 16TH KARTHIKA, 1941 WP(C).No.29948 OF 2019(P) PETITIONER/S: M/S. VATTAKUZHY PRINCE JEWELLERS VI/35 B, POOCHINNIPADAM, URAKAM P O THRISSUR DISTRICT-680562, REPRESENTED BY ITS MANAGING PARTNER V.T. JOHNSON. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 THE STATE TAX OFFICER DEPARTMENT OF STATE TAXES, II CIRCLE, THRISSUR DISTRICT-680004. 2 THE DEPUTY COMMISSIONER(APPEALS) KERALA STATE GST DEPARTMENT, POOTHOLE P O, THRISSURE DISTRICT-680004. GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.29948 OF 2019(P) 2 JUDGMENT Against Exts.P1 and P2 assessment orders under the KVAT Act, the petitioner has preferred Exts.P3 and P4 appeals together with Exts.P5 and P6 stay petitions and Exts.P7 and P8 delay condonation applications before the 2nd respondent. 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 assessment 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:
Taking note of the fact that the delay in approaching the 2nd respondent is only 254 days, I deem it appropriate to condone the delay and direct the 2nd respondent to consider and pass reasoned orders on Exts.P5 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 for recovery of amounts confirmed against the petitioner by Exts.P1 and P2 assessment 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.
WP(C).No.29948 OF 2019(P) 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 WP(C).No.29948 OF 2019(P) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO.32080610722/2012- 2013 FOR THE YEAR 2012-13 DATED 09.03.2018. EXHIBIT P2OF THE ORDER NO.32080610722/2014- 15 FOR THE YEAR 2014-15 DATED 31.10.2018. EXHIBIT P3OF THE APPEAL MEMORANDUM IN FROM NO.29 FOR THE YEAR 2012-13 DATED 30.10.2019. EXHIBIT P4OF THE APPEAL MEMORANDUM IN FORM NO.29 FOR THE YEAR 2014-15 DATED 30.10.2019. EXHIBIT P5OF STAY PETITION DATED 30.10.2019 FOR THE YEAR 2012-13. EXHIBIT P6OF STAY PETITION DATED 30.10.2019 FOR THE YEAR 2014-15. EXHIBIT P7OF THE DELAY CONDONATION PETITION DATED 30.10.2019 FOR THE YEAR 2012-13. EXHIBIT P8OF THE DELAY CONDONATION PETITION DATED 30.10.2019 FOR THE YEAR 2014-15.
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.