M/S. Sunny Diamonds (P) LTD. vs. The Assistant Commissioner-Ii (Assessment)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 13TH DAY OF JANUARY 2023 / 23RD POUSHA, 1944 WP(C) NO. 1151 OF 2023 PETITIONER: M/S. SUNNY DIAMONDS (P) LTD. PATTOM PALACE P.O., THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR, P.P. SUNNY. , PIN - 695004 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE ASSISTANT COMMISSIONER-II (ASSESSMENT) SPECIAL CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM , PIN - 695001 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, ERNAKULAM, REPRESENTED BY ITS SECRETARY. , PIN - 682013 OTHER PRESENT: ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P. (C) No. 1151 of 2023 ..2.. JUDGMENT The petitioner suffered Ext.P1 order of assessment under the provisions of the Central Sales Tax Act. The appeal preferred by the petitioner before the first appellate authority has been rejected by Ext.P2 order. The petitioner has preferred a further appeal before the 2nd respondent, Tribunal along with Ext.P4 application for stay.
The learned counsel appearing for the petitioner submits that pending consideration of the matter by the Tribunal, recovery proceedings have been initiated to recover amounts due under Ext.P1 order of assessment as confirmed by the first Appellate Authority. He prays that the recovery proceedings may be kept in abeyance till a decision is taken by the 2nd respondent Tribunal on Ext.P4 stay petition.
Heard the learned Government Pleader also.
Having regard to the facts and circumstances of the case and considering the limited nature of relief
W.P. (C) No. 1151 of 2023 ..3.. sought for by the petitioner, this writ petition will stand disposed of directing that any steps for recovery of amounts due under Ext.P1 order of assessment as confirmed by the first Appellate Authority shall be kept in abeyance, till a decision is taken on Ext.P4 stay petition by the 2nd respondent, Tribunal. The Tribunal shall consider and pass orders on Ext.P4 within a period of two months from the date of receipt of a certified copy of this judgment. The Writ Petition is disposed of as above. GOPINATH P. JUDGE RMV
W.P. (C) No. 1151 of 2023 ..4.. APPENDIX OF WP(C) 1151/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DTD. 28-03-2018 Exhibit P2 COPYOF APPELLATE ORDER ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), THIRUVANANTHAPURAM DTD. 26- 06-2019 Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 13-09-2019 Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 05-01-2023 RESPONDENTS' EXHIBITS:NILP.A.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.