Geo Foundation And Structures (P) LTD. vs. The State Tax Officer(Works Contract)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNE AY, THE 07TH DAY OF AUGUST 2019 / 16TH SRAVANA, 1941 WP(C).No.21636 OF 2019(D) PETITIONER: GEO FOUNDATION & STRUCTURES (P) LTD., ALPHA PLAZA, 28/865H, K.P. VALLON ROAD, KADAVANTHRA, KOCHI 682 020, REPRESENTED BY ITS SENIOR GENERAL MANGER, SRI. A.V.S. CHAKRAVARTI. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE STATE TAX OFFICER(WORKS CONTRACT) OFFICE OF THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, STATE GST COMPLEX, PERUMANOOR, KOCHI 682 015. 2 THE STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX, ERNAKULAM AT CIVIL STATION, KAKKANAD 682 030. BY SMT.THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.21636 OF 2019(D) 2 JUDGMENT Heard Sri. S. Anil Kumar, the learned counsel for the petitioner and Dr. Thushara James, the learned Government Pleader for the respondents.
The petitioner complains against the steps initiated through Ext.P3 recovery proceedings during the pendency of Ext.P2 rectification request made by the assessee/petitioner with reference to assessment order dated 14.03.2019, as illegal and arbitrary. The petitioner in other words prays for expeditious consideration and disposal of Ext.P2 request for rectification and in the interregnum, stay the proceedings in Ext.P3. The learned counsel for the petitioner has invited the attention of this Court to the substantial grounds raised in Ext.P2. 3. After taking note of the submissions and perusing the record, this Court is satisfied that the writ petition can be disposed of by this order: a) The first respondent considers and disposes
WP(C).No.21636 OF 2019(D) 3 of Ext.P2 within three weeks from the date of receipt of a copy of this judgment. b) There shall be stay of all further proceedings for four weeks from today. S.V.BHATTI JUDGE DCS
WP(C).No.21636 OF 2019(D) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 14.3.2019 ISSUED BY THE 1ST RESPONDENT UNDER THE VAT ACT FOR THE YEAR 2012-13. EXHIBIT P2 COPY OF PETITION DATED 29.7.2019 FILED BEFORE THE 1ST RESPONDENT EXCEPT ITS ENCLOSURES. EXHIBIT P3 COPY OF DEMAND NOTICE DATED 24.6.2019 ISSUED BY THE 2ND RESPONDENT UNDER THE RR ACT.
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.