Noushad Mannel vs. The State Tax Officer (Works Contract)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V TUE AY, THE 14TH DAY OF MAY 2019 / 24TH VAISAKHA, 1941 WP(C).No. 13759 of 2019 PETITIONER/S: NOUSHAD MANNEL, AGED 46 YEARS, MANNEL HOUSE, PADA NORTH, KARUNAGAPPALLY, KOLLAM DISTRICT, PIN - 690 518. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE STATE TAX OFFICER (WORKS CONTRACT), SGST DEPARTMENT, ASRAMOM, KOLLAM, PIN - 691 002. 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GST DEPARTMENT, ASRAMOM, KOLLAM - 691 002. 3 THE DEPUTY TAHSILDAR KARUNAGAPPALLY TALUK, KOLLAM DISTRICT. OTHER PRESENT: BY GOVERNMENT PLEADER SMT. M. M.JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC:13759/2019 2 JUDGMENT Challenging Ext.P1 assessment order, the petitioner has preferred an appeal along with an application for stay of proceedings as is evident from Exhibits-P2 & P3. His grievance is that recovery proceedings are being initiated without considering the merits of the challenge that he has raised.
Heard the learned counsel appearing for the petitioner and the learned Government Pleader.
Having considered the facts and circumstances and the submissions made across the bar, there shall be a direction to the 2nd respondent to pass orders on Ext.P3 stay petition, as expeditiously as possible, at any rate, within within a period of two months from the production of a copy of this judgment. Till such time, recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The Writ Petition is disposed of as above. RAJA VIJAYARAGHAVAN V., JUDGE krj
WPC:13759/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 29.11.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2010-11. EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P3 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL. EXHIBIT P4 COPY OF THE R.R.NOTICE DATED 6.3.2019. RESPONDENTS’ EXHIBITS:-NIL
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.