M/S Orino Fashion Point PVT. LTD. vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 04TH DAY OF NOVEMBER 2019 / 13TH KARTHIKA, 1941 WP(C).No.29554 OF 2019 PETITIONER: M/S ORINO FASHION POINT PVT. LTD. CHANDAPURA, KODUNGALLUR, THRISSUR-680 664, REPRESENTED BY ITS MANAGING DIRECTOR P.A.KUNJUMUHAMMED. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, MINI CIVIL STATION, KODUNGALLUR-680 664. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, POOTHOLE, THRISSUR-680 004. 3 THE ASST. COMMISSIONER, STATE GST DEPARTMENT, MINI CIVIL STATION, IRINJALAKUDA-680 125. OTHER PRESENT: GP THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C) No.29554/19 2 JUDGMENT 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. 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 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.29554/19 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO 32081013865/2017- 18 DATED 25.9.2019 U/S 25(1) READ WITH 25 AA OF KVAT ACT FOR THE YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE FIRST APPEAL DATED 23.10.2019 FOR THE YEAR 2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3OF THE STAY PETITION DATED 23.10.2019 FOR THE YEAR 2017-18 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.