BharatTaxGST

Amma Woods Private Limited vs. The Assistant Commissioner(Assmt)

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WP(C)/8874/2019HC KeralaGSTCNR KLHC01022327201922 March 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
For Petitioner: SRI.P.N.DAMODARAN NAMBOODIRI, SHRI. HRITHWIK D. NAMBOOTHIRI
AI SummaryAllowed

Facts

The petitioner challenged assessment orders for the years 2015-16 and 2016-17 by filing an appeal and a stay application before the Deputy Commissioner (Appeals). The petitioner also submitted C-Forms (Ext.P2A series) for consideration. Recovery proceedings were initiated based on the impugned assessment orders.

Held

The High Court directed the Appellate Authority to consider the C-Forms while deciding the stay application and to pass appropriate orders within two months. It also ordered that recovery proceedings pursuant to the impugned order be deferred until the stay application is decided.

Key Issues

The key issue was the delay in deciding the petitioner's stay application filed against pre-GST assessment orders and the ongoing recovery proceedings without a decision on the stay.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY ,THE 22ND DAY OF MARCH 2019 / 1ST CHAITHRA, 1941 WP(C).No. 8874 of 2019 PETITIONER: M/S AMMA WOODS PRIVATE LIMITED KODANNUR, THRISSUR- DISTRICT, PIN - 680 574, REPRESENTED BY ITS MANAGING DIRECTOR SULEKHA.K.U. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE ASSISTANT COMMISSIONER(ASSMT) SPECIAL CIRCLE, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR - 680 004 2 THE DEPUTY COMMISSIONER (APPEALS) DEPT. OF COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR - 680 004. 3 THE ASSISTANT COMMISSIONER STATE GST DEPARTMENT, POOTHOLE, THRISSUR - 680 004 THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8874 of 2019 2

JUDGMENT The petitioner filed an appeal before the 2nd respondent. He also filed an application for stay. The petitioner refers to C-Forms now referred produced as Ext.P2A series. Necessarily, while considering the application for stay, the Appellate Authority shall advert to the above documents. Appropriate orders on the stay application shall be passed within a period of two months. Till then, the recovery proceedings pursuant to impugned order in the appeal shall be deferred. SAS/22/03/2019 //// A.MUHAMED MUSTAQUE P.A TO JUDGE JUDGE

WP(C).No. 8874 of 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32080672978C/2015-16 DATED 28-01-2019 FOR THE YEAR 2015-16 PASSED BY THE FIRST RESPONDENT. EXHIBIT P1 AOF THE ASSESSMENT ORDER NO.32080672978C/2016-17 DATED 28-01-2019 FOR THE YEAR 2016-17 PASSED BY THE FIRST RESPONDENT. EXHIBIT P2OF THE C-FORMS FOR THE YEAR 2015-

16.

EXHIBIT P2 AOF THE C-FORMS FOR THE YEAR 2016-

17.

EXHIBIT P3OF THE FIRST APPEAL DATED 16-03- 2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P3 AOF THE FIRST APPEAL DATED 16-03- 2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P4OF THE STAY PETITION DATED 15-03- 2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P4 AOF THE STAY PETITION DATED 15-03- 2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17

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.