G.Anil Kumar vs. State Tax Officer (Works Contract)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNE AY, THE 16TH DAY OF OCTOBER 2019/24TH ASWINA, 1941 WP(C).No.27486 OF 2019(I) PETITIONER: G.ANIL KUMAR AGED 46 YEARS PROPRIETOR, MALUS TRADING AND CONSTRUCTION COMPANY, DWARAKA, C-129, RADHAKRISHNA LANE, VAZHAYILA, PEROORKADA POST, THIRUVANANTHAPURAM-695005. BY ADVS.SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENTS: 1 STATE TAX OFFICER (WORKS CONTRACT), STATE GST DEPARTMENT, TAX TOWERS, KARAMANA POST, THIRUVANANTHAPURAM, PIN-695002. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, TAX TOWERS, KARAMANA POST, THIRUVANANTHAPURAM, PIN-695002. 3 DY. TAHASILDAR (RR), THIRUVANANTHAPURAM TALUK, THIRUVANANTHAPURAM, PIN-695121. 4 STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001. BY SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No.27486/2019 : 2 : J U D G M E N T Against Ext.P1 assessment order under the Kerala Value Added Tax Act, for the assessment year 2012-13, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition before the 2nd respondent. Ext.P4 is the revenue recovery notice. 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:
W.P.(C).No.27486/2019 : 3 :
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 prp/16/10/19
W.P.(C).No.27486/2019 : 4 : APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER NO.32011302982/2012-13 DATED 15/3/2019 OF THE 1ST RESPONDENT. EXT.P2: COPY OF THE MEMORANDUM OF APPEAL DATED 08/5/2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER. EXT.P3: COPY OF THE STAY PETITION DATED 08/05/2019 FILED IN EXT.P2 APPEAL. EXT.P4: COPY OF THE REVENUE RECOVERY NOTICE RRC NO.2019/9398/01 DATED 10/7/2019 ISSUED BY THE 3RD RESPONDENT. RESPONDENTS EXHIBITS: NIL. //// P.S. TO JUDGE
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.