Suma Jain vs. The Commercial Tax Officer(Works Contract)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 10TH DAY OF OCTOBER 2019 / 18TH ASWINA, 1941 WP(C).No.26828 OF 2019 PETITIONER: SUMA JAIN PROPRITRIX DREAM KITCHEN,D.NO.III/172F-G,NAZRETH BUILDING,IOC JUNCTION,VAIKOM ROAD, UDAYAMPEROOR,ERNAKULAM DISTRICT, PIN-682017. BY ADVS. SRI.R.MURALEEDHARAN DR.ANIES GEORGE RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER(WORKS CONTRACT), O/O.THE DEPUTY COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT, OLD RAILWAY STATION ROAD,ERNAKULAM, COCHIN-682018. 2 THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM, PIN-682015. 3 THE STATE ASSISTANT COMMISSIONER, STATE GST DEPARTMENT,ERNAKULAM,AT CIVIL STATION,KAKKANAD,PIN-682030. BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.26828 OF 2019 2 J U D G M E N T 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. 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:
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.
WP(C).No.26828 OF 2019 3
Recovery steps pursuant to Ext.P4 revenue recovery notice 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 mns
WP(C).No.26828 OF 2019 4 APPENDIX PETITIONERS EXHIBITS EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 13.03.2019. EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 3.5.2019. EXHIBIT P3OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 3.5.2019. EXHIBIT P4OF THE R.R. NOTICE SERVED BY THE 3RD RESPONDENT DATED 3.7.2019 EXHIBIT P5OF THE JUDGMENT DATED 1.8.2019 IN WP(C).NO.20928 OF 2019 RESPONDENTS EXHIBITS:NIL //// P.A 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.