Arakka Ammed Haji vs. The Assistant Commissioner
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN TUE AY, THE 07TH DAY OF MAY 2019 / 17TH VAISAKHA, 1941 WP(C).No. 13281 of 2019 PETITIONER: ARAKKA AMMED HAJI AGED 61 YEARS M/S. A.A. TRADERS, KATTAYAD, VELLAMUNDA, MANANTHAVADY 670 731. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE ASSISTANT COMMISSIONER STATE GST DEPARTMENT, WAYANAD 673 121. 2 THE DEPUTY COMMISSIONER APPEALS -II, STATE GST DEPARTMENT, KOZHIKODE 670 006. 3 THE VAT APPELLATE TRIBUNAL, SALES TAX APPELLATE TRIBUNAL, CHERROOTY ROAD, KOZHIKODE 673 001. OTHER PRESENT: SRI SUNIL KUMAR KURIAKOSE - GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No.13281 of 2019 2 JUDGMENT Against Ext.P1 assessment order under the KVAT Act, the petitioner has preferred Ext.P3 appeal together with Ext.P4 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are sought to be pursued for recovery of the amounts confirmed by Ext.P1 assessment order.
Heard the learned counsel appearing for the petitioner as 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, this writ petition is disposed of with the following directions:
The 2nd respondent shall consider and pass orders on Ext.P4 stay petition within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner.
W.P.(C).No.13281 of 2019 3
Steps for recovery of amounts confirmed against the petitioner pursuant to Ext.P1 assessment order shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner. Anu Sivaraman, Judge
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W.P.(C).No.13281 of 2019 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32140512832/2014-15 DATED 15.12.2017 FOR THE 2014-15 U/S. 25 (1) OF KAVAT ACT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE APPELLATE ORDER T.A. VAST NO. 328/18 DATED 22.1.2019FOR THE YEAR 2014-15 PASSED BY THE 2ND RESPONDENT. EXHIBIT P3OF THE 2ND APPEAL DATED 2.5.2019 FOR THE YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P4OF THE STAY PETITION DATED 2.5.2019 FOR THE YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.PS 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.