Tharakans Royal Jewellery vs. The Assistant Commissioner Of State Tax -Ii
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNE AY, THE 25TH DAY OF SEPTEMBER 2019 / 3RD ASWINA, 1941 WP(C).No.25527 OF 2019 PETITIONER: THARAKANS ROYAL JEWELLERY, SHAPE BUILDING, KUNNAMKULAM, THRISSUR - 680 503, REPRESENTED BY ITS MANAGING PARTNER SRI.DIX FRANCIS. BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.HARIMA HARIHARAN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX -II, STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, SPECIAL CIRCLE, POOTHOLE, THRISSUR - 680 004. 2 THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS), OFFICE OF THE DEPUTY COMMISSIONER (APPEALS), STATE GST COMPLEX, POOTHOLE, THRISSUR - 680 004. 3 THE ASSISTANT COMMISSIONER OF STATE TAX SGST DEPARTMENT, TAX COMPLEX, POOTHOLE, THRISSUR - 680 004. BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.25527 OF 2019 2 JUDGMENT Against Ext.P1 series of assessment orders 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 petition, 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 of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.
WP(C).No.25527 OF 2019 3
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 mns
WP(C).No.25527 OF 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 31/05/2019 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P1 A COPY OF ASSESSMENT ORDER DATED 31/05/2019 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P1 B COPY OF ASSESSMENT ORDER DATED 31/05/2019 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P1 C COPY OF ASSESSMENT ORDER DATED 31/05/2019 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 27/06/2019 AGAINST EXT.P1. EXHIBIT P2 A COPY OF THE APPEAL MEMORANDUM DATED 27/06/2019 AGAINST EXT.P1(A). EXHIBIT P2 B COPY OF THE APPEAL MEMORANDUM DATED 27/06/2019 AGAINST EXT.P1(B). EXHIBIT P2 C COPY OF THE APPEAL MEMORANDUM DATED 27/06/2019 AGAINST EXT.P1(C). EXHIBIT P3 COPY OF THE STAY PETITION DATED 27/06/2019 IN EXT.P2 APPEAL. EXHIBIT P3 A COPY OF THE STAY PETITION DATED 27/06/2019 IN EXT.P2(A) APPEAL. EXHIBIT P3 B COPY OF THE STAY PETITION DATED 27/06/2019 IN EXT.P2(B) APPEAL. EXHIBIT P3 C COPY OF THE STAY PETITION DATED 27/06/2019 IN EXT.P2(C) APPEAL. 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.