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M/S.Crescent Construction Company vs. Assistant Commissioner (Works Contract) Commercial Taxes

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WP(C)/8520/2019HC KeralaGSTCNR KLHC01021465201920 March 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
AI SummaryAllowed

Facts

The petitioner filed an appeal (Ext.P2) along with a stay petition (Ext.P3) against an assessment order (Ext.P1). While the stay petition was pending before the appellate authority, recovery proceedings were initiated against the petitioner.

Held

The High Court directed the 2nd respondent (Deputy Commissioner (Appeals)) to dispose of the stay petition within a period of two months after issuing notice to the petitioner. Recovery based on the assessment order was ordered to be kept in abeyance until the disposal of the stay petition.

Key Issues

The key legal issue was the non-disposal of a stay petition filed against an assessment order and the initiation of recovery proceedings while the stay application was pending before the appellate authority.

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 WEDNESDAY,THE 20TH DAY OF MARCH 2019 / 29TH PHALGUNA, 1940 WP(C).No. 8520 of 2019 PETITIONER/S: CRESCENT CONSTRUCTION COMPANY POOJAPPURA, THIRUVANANTHAPURAM PIN - 695 012. BY ADVS. SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENT/S: 1 ASSISTANT COMMISSIONER (WORKS CONTRACT) COMMERCIAL TAXES, TAX TOWERS, THIRUVANANTHAPURAM. PIN - 695 002. 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GST DEPARTMENT, THIRUVANANTHAPURAM PIN - 695 002. 3 THE ASSISTANT COMMISSIONER STATE GST DEPARTMENT, THIRUVANANTHAPURAM PIN - 695 002. 4 STATE KERALA REPRESENTED BY SECRETARY (TAXES), THIRUVANANTHAPURAM, PIN - 695 001. BY SRI.S GOPINATHAN GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8520 of 2019 2

JUDGMENT The petitioner, as against Ext.P1 assessment order, filed Ext.P2 appeal along with Ext.P3 stay petition before the 2nd respondent. In the light of the above, there shall be a direction to the 2nd respondent to dispose of the stay petition within a period of two months, after issuing notice to the petitioner. Till the disposal of stay petition recovery based on the assessment order shall be kept in abeyance. This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE SMA

WP(C).No. 8520 of 2019 3 APPENDIX PETITIONER(S)' EXHIBITS :- EXHIBIT P1 : COPY OF THE ASSESSMENT ORDER NO.32011309012/13-14 DATED 16.08.2018 OF THE 1ST RESPONDENT. EXHIBIT P2 : COPY OF THE MEMORANDUM OF APPEAL DATED 25.02.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDR. EXHIBIT P3 : COPY OF THE STAY PETITION DATED 25.02.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT.P2 APPEAL. EXHIBIT P4 : COPY OF THE RR NOTICE NO.B3-794/2019 DATED 16/03/2019 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. RESPONDENT(S)' EXHIBITS :- NIL SMA

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.