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Indus Towers LTD. Represented By Its Authorised Signatory Mr. Amit Lath vs. Assistant Commissioner (Wc & Lt)

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WP(C)/6018/2023HC KeralaGSTCNR KLHC01014226202323 February 2023Bench: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THUR AY, THE 23RD DAY OF FEBRUARY 2023 / 4TH PHALGUNA, 1944 WP(C) NO. 6018 OF 2023 PETITIONER: INDUS TOWERS LTD. 8TH FLOOR, VANKARATH TOWERS, BYPASS JUNCTION, PADIVATTOM, COCHIN KERALA - 682024 REPRESENTED BY ITS AUTHORISED SIGNATORY MR. AMIT LATH. BY ADVS. KARTHIK S. NAIR PRABHAKARAN P.M. RESPONDENTS: 1 ASSISTANT COMMISSIONER (WC & LT) WORKS CONTRACT, ATTACHED TO OFFICE OF JOINT COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI – 682018. 2 THE JOINT COMMISSIONER (APPEALS) SGST DEPARTMENT, ERNAKULAM – 682018. 3 DEPUTY COMMISSIONER (ARREAR RECOVERY) OFFICE OF THE JOINT COMMISSIONER OF TAX PAYER SERVICES PERUMANOOR P.O., ERNAKULAM – 682018. DR. THUSHARA JAMES, SR.GP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 6018 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W.P.(C) No.6018 of 2023 -------------------------------------------- Dated this the 23rd day of February, 2023 JUDGMENT Admit. Government Pleader takes notice for the respondents.

2.

The limited prayer in the writ petition is for a direction to the 2nd respondent to dispose of Ext.P9(a) appeal filed against Exts.P8 and P8(a) assessment orders and P9(b) & P9(c) interlocutory applications for stay of operation of the assessment order and for condoning the delay in filing the appeal. There is also a prayer to stay all recovery steps pursuant to Ext.P1 demand notice. In view of the limited prayer made in the writ petition, the writ petition is disposed of directing the 2nd respondent to take up Exts.P9(a) appeal and P9(b) & P9(c) interlocutory applications and hear and dispose of Exts.P9(b) and P9(c) within two months. The coercive steps for recovery pursuant to Ext.P1 notice shall be kept in abeyance till then. T.R.RAVI JUDGE mpm

WP(C) NO. 6018 OF 2023 3 APPENDIX OF WP(C) 6018/2023 PETITIONER’S EXHIBITS Exhibit P1OF THE DEMAND NOTICE DATED 08.02.2023 ISSUED UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT, 1968 BY THE 3RD RESPONDENT. Exhibit P2OF THE JUDGMENT DATED 29.10.2015 IN WP(C) NO. 19506 OF 2011. Exhibit P3OF THE MONTHLY RETURNS IN FORM 10 DATED 11.05.2017 FOR APRIL, 2017. Exhibit P3(a)OF THE MONTHLY RETURNS IN FORM 10 DATED 14.06.2017 FOR MAY, 2017. Exhibit P3(b)OF THE MONTHLY RETURNS IN FORM 10 DATED 14.07.2017 FOR JUNE, 2017. Exhibit P4OF THE SHOW CAUSE NOTICE DATED 05.10.2021. Exhibit P5OF THE ORDER NO. 32072092018C/2017-18 DATED 26.02.2022. Exhibit P6OF THE APPEAL DATED 24.03.2022 FILED BEFORE THE 2ND RESPONDENT. Exhibit P7OF THE APPELLATE ORDER DATED 16.05.2022 IN KVATA 149/2022. Exhibit P8OF ORDER NO. 32072092018C/2017-18 DATED 26.02.2022. Exhibit P8(a)OF ORDER NO. 32072092018C/2017-18 DATED 29.09.2022. Exhibit P9OF THE ACKNOWLEDGMENT RECEIVED ON LETTER DATED 15.02.2023. Exhibit P9(a)OF THE APPEAL FILED IN FORM 29 DATED 15.02.2023 Exhibit P9(b)OF THE APPLICATION FOR STAY OF COLLECTION OF DISPUTED TAX DATED 15.02.2023. Exhibit P9(c)OF THE APPLICATION FOR CONDONE DELAY DATED 15.02.2023. Exhibit P10OF THE LETTER DATED 15.02.2023.

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.