Marbles And Minerals, Chengaloor vs. The State Tax Officer-Ii
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 27TH DAY OF SEPTEMBER 2019 / 5TH ASWINA, 1941 WP(C).No.25787 OF 2019(W) PETITIONERS: MARBLES AND MINERALS, CHENGALOOR THRISSUR DISTRICT, REPRESENTED BY SUMI COLINS, PARTNER BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER-II STATE GST DEPARTMENT, IRINJALAKUDA -680 121, THRISSUR DISTRICT 2 THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT,THRISSUR-680 004 3 FEDERAL BANK LTD., OLLUR BRANCH, OLLUR -680 306, THRISUR DISTRICT, REPRESENTED BY ITS MANAGER SMT. THUSHARA JAMES;GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.25787 OF 2019 -2- JUDGMENT Against Ext.P1 series of assessment orders for the assessment years 2011-2012, 2012-2013 and 2013-2014 under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 series of appeals together with Ext.P3 series of stay petitions before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petitions, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 series of assessment orders.
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 series of stay petitions within a period
WP(C).No.25787 OF 2019 -3- 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 series of assessment orders 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.25787 OF 2019 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P1 A COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P1 B COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P2 A COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P2 B COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P3 A COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P3 B COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14
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.