Marymatha Construction Company vs. The State 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 26TH DAY OF SEPTEMBER 2019 / 4TH ASWINA, 1941 WP(C).No.25672 OF 2019(H) PETITIONER: MARYMATHA CONSTRUCTION COMPANY MARYMATHA SQUARE, ARAKKUZHA ROAD, MUVATTUPUZHA, ERNAKULAM-686661, REPRESENTED BY ITS MANAGING PARTNER, SABU CHERIAN BY ADVS. HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT) OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, MATTANCHERY, KOCH-2 2 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES DEPARTMENT, SALES TAX COMPLES, THEVARA, ERNAKULAM, KOCHI-682015 3 ASST.COMMISSIONER STATE GST DEPARTMENT, MUVATTUPUZHA-686661, ERNAKULAM DISTRICT 4 FEDERAL BANK LTD., MUVATTUPUZHA-686661, REPRESENTED BY ITS SENIOR MANAGER 5 THE SUPERINTENDING ENGINEER IRRIGATION DEPARTMENT (KUTTANAD PACKAGE C AND D), KUTTANAD DEVELOIPMENT CIRCLE, CHENGANNUR- 689121. 6 THE MANAGING DIRECTOR, ROADS AND BRIDGES DEVELOPMENT CORPORATION OF
WP(C).No.25672 OF 2019 -2- KERALA LTD., 2ND FLOOR, PREETHI BUILDING, M.G.ROAD, PALARIVATTOM, KOCHI-682025 7 THE MANAGING DIRECTOR, KERALA IRRIGATION INFRASTRUTURE DEVELOPMENT CORPORATION LTD, VASANTH VIHAR GARDEN, KUMARAPURAM, MEDICAL COLLEGE.P.O, THIRUVANANTHAPURAM-695011 8 THE SUPERINTENDING ENGINEER IRRIGATION DEPARTMENT(THANNERMUKKAM), KUTTANAD DEVELOPMENT CIRCLE, KOTTAYAM-686001 9 THE SUPERINTENDING ENGINEER IRRIGATION DEPARTMENT(PATHALAM RCB), IRRIGATION CENTRE CIRCLE, THRISSUR-680001 10 THE SUPERINTENDING ENGINEER KERALA PWD BUILDING NORTH CIRCLE, KOZHIKODE- 673001 11 KERALA STATE ROAD TRANSPOR CORPORATION TRANSPORT BHAVAN, FORT, THIRUVANANTHAPURAM- 695001, REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR SMT. THUSHARA JAMES;GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.25672 OF 2019 -3- JUDGMENT Against Ext.P1 assessment order for the assessment year 2013- 2014 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
WP(C).No.25672 OF 2019 -4- the 2nd respondent is only 30 days and I deem it appropriate to condone the delay and direct the 2nd respondent to consider and pass reasoned orders on Ext.P3 delay condonation application and thereafter on Ext.P5 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 SJ
WP(C).No.25672 OF 2019 -5- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT 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 2013-14 EXHIBIT P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P4 COPY OF EARLY HEARING PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P5 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P6 COPY OF STATEMENT GIVING THE DETAILS OF THE PENDING CONTRACT RECEIPTS OF THE PETITIONER
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.