K.Sathishkumar vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN MONDAY, THE 10TH DAY OF JUNE 2019 / 20TH JYAISHTA, 1941 WP(C).No. 15684 of 2019 PETITIONER/S: K.SATHISHKUMAR AGED 42 YEARS S/O. KRISHNAMOORTHY, PROPRIETOR, M/S. SRI MANJUNATHA METAL MART, PAVIZHAKUNNU, 5/580 MANALIPADAM, 5, MUNDAPPALLUER, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, ALATHUR 678 541. 2 THE DEPUTY COMMISSIONER APPEALS, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD 678 001. 3 THE INSPECTING ASST. COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, CHITTUR 678 101. BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 15684 of 2019 2 JUDGMENT This writ petition is filed challenging Ext.P1 assessment order issued under the Provisions of the KVAT Act.
The petitioner submits that Ext.P2 statutory appeal has been preferred against Ext.P1 and Ext.P3 stay petition has also been moved. It is stated that, in the meanwhile, Ext.P4 revenue recovery proceedings have been initiated for enforcement of Ext.P1. 3. Having heard the learned counsel for the petitioner and the learned Government Pleader, I am of the opinion that Ext.P3 stay petition is liable to be considered by the second respondent without further delay before enforcing the revenue recovery proceedings as against the petitioner on the strength of Ext.P1. There will accordingly be a direction to the second respondent to take up, consider and pass appropriate order on Ext.P3 with notice to the petitioner also, within two months from the date of receipt of a copy of this judgment. Till such time as
WP(C).No. 15684 of 2019 3 orders are passed on Ext.P3 as directed above, coercive steps against the petitioner on the strength of Ext.P1 shall be kept in abeyance. The writ petition is ordered accordingly. ANU SIVARAMAN JUDGE rmm
WP(C).No. 15684 of 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 28.4.2018 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 6.7.2018 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 6.7.2018 EXHIBIT P4 COPY OF NOTICE IN FORM NO. 1 ISSUED BY THE 3RD RESPONDENT DATED 30.5.2019 RESPONDENTS EXHIBITS NIL //// PA. 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.