Jonish Joy (Proprietor) 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 30TH DAY OF SEPTEMBER 2019 / 8TH ASWINA, 1941 WP(C).No.25974 OF 2019(V) PETITIONER: JONISH JOY (PROPRIETOR) AGED 29 YEARS KANNETTUMYALIL AGENCIES,MANJOOR, KOTHANALLOOR.P.O,ETTUMANOOR, KOTTAYAM,PIN-686002. BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.HARIMA HARIHARAN RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA ,ETTUMANOOR,KOTTAYAM-686631. 2 THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS), STATE GST COMPLEX,PUBLIC LIBRARY BUILDINGS,SASTHRI ROAD, KOTTAYAM-686001. SMT. M.M JASMINE;GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.25974 OF 2019 -2- JUDGMENT Against Ext.P1 assessment order for the year 2016-2017 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.
WP(C).No.25974 OF 2019 -3-
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 SJ
WP(C).No.25974 OF 2019 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 28.06.2019 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 18.0.2019 AGAINT EXT.P1. EXHIBIT P3 COPY OF THE STAY PETITION DATED 18.09.2019 IN EXT.P2 APPEAL.
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.