Marymatha Construction Company vs. The State Tax Officer (Works Contract)10
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 01ST DAY OF NOVEMBER 2019 / 10TH KARTHIKA, 1941 WP(C).No.29297 OF 2019(J) PETITIONER: MARYMATHA CONSTRUCTION COMPANY MARYMATHA SQUARE, ARAKKUZHA ROAD, MUVATTUPUZHA, ERNAKULAM - 686 661, REPRESENTED BY ITS MANAGING PARTNER, SABU CHERIAN BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT) OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, MATTANCHERY, KOCHI - 2 2 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAX DEPARTMENT, SALES TAX COMPLEX, THEVARA, ERNAKULAM, KOCHI - 682 015 3 ASST. COMMISSIONER STATE GST DEPARTMENT, MUVATTUPUZHA - 686 669, ERNAKULAM DISTRICT 4 FEDERAL BANK LTD., MUVATTUPUZHA - 686 661, REPRESENTED BY ITS SENIOR MANAGER 5 THE SUPERINTENDENT ENGINEER IRRIGATION DEPARTMENT (KUTTANAD PACKAGE C AND D), KUTTANAD DEVELOPMENT CIRCLE, CHENGANNUR - 689 121 6 THE MANAGING DIRECTOR ROADS AND BRIDGES DEVELOPMENT CORPORATION OF KERALA LTD., 2ND FLOOR, PREETHI BUILDING, M.G. ROAD, PALARIVATTOM, KOCHI - 682 025 7 THE MANAGING DIRECTOR KERALA IRRIGATION INFRASTRUCTURE DEVELOPMENT CORPORATION LTD., VASANTH VIHAR GARDEN, KUMARAPURAM,
WP(C).No.29297 OF 2019 2 MEDICAL COLLEGE P.O., THIRUVANANTHAPURAM - 695 011 8 THE SUPERINTENDENT ENGINEER IRRIGATION DEPARTMENT (THANNEERKUKKAM), KUTTANAD DEVELOPMENT CIRCLE, KOTTAYAM - 686 001 9 THE SUPERINTENDENT ENGINEER IRRIGATION DEPARTMENT, (PANTHALAM RCB), IRRIGATION CENTRE CIRCLE, THRISSUR - 680 001 10 THE SUPERINTENDING ENGINEER KERALA PWD BUILDING, NORTH CIRCLE, KOZHIKODE - 673 001 11 KERALA STATE ROAD TRANSPORT CORPORATION TRANSPORT BHAVAN, FORT, THIRUVANANTHAPURAM - 695 001, REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR SMT. THUSHARA JAMES; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.29297 OF 2019 3 JUDGMENT Against Ext.P1 assessment order for the assessment year 2014-15 under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 delay condonation application and Ext.P5 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:
Taking note of the fact that the delay in approaching the 2nd respondent is only 8 days, I deem it appropriate to condone the delay and direct the 2nd respondent to consider and pass reasoned orders on Ext.P5 stay petition and also taking note of Ext.P7 statement showing the pending contract receipts as on 28/10/2019, 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 Ext.P6 Revenue Recovery Notice for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order shall be kept in abeyance till such time
WP(C).No.29297 OF 2019 4 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 SJ
WP(C).No.29297 OF 2019 5 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE TE 2ND RESPONDENT - 2014-15 EXHIBIT P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2014-15 EXHIBIT P4 COPY OF EARLY HEARING PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2014 -15 EXHIBIT P5 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2014 -15 EXHIBIT P6 COPY OF NOTICE IN REVENUE RECOVERY ACT ISSUED BY THE 3RD RESPONDENT EXHIBIT P7 COPY OF THE STATEMENT GIVING THE DETAILS OF THE PENDING CONTRACT RECEIPTS
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.