Madhusoodanan.K. vs. The Appellate Tribunal (Sales Tax)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 14TH DAY OF OCTOBER 2022 / 22ND ASWINA, 1944 WP(C) NO. 32659 OF 2022 PETITIONER: 1 MADHUSOODANAN.K. AGED 55 YEARS S/O.K.KRISHNAN NAIR, PROPRIETOR, M/S.MAHALAKSHMI GOLD, MANGALATH HOUSE, MUDAVOOR.P.O., MUVATTUPUZHA, ERNAKULAM, PIN - 686669 BY ADVS. C.A.CHACKO C.M.CHARISMA RESPONDENTS: 1 THE APPELLATE TRIBUNAL (SALES TAX) OFFICE OF THE APPELLATE TRIBUNAL (SALES TAX), ERNAKULAM DISTRICT, PIN - 682015 2 THE DEPUTY COMMISSIONER (APPEALS)-II OFFICE OF THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, PIN - 682015 3 THE STATE TAX OFFICER OFFICE OF STATE TAX OFFICER, MUVATTUPUZHA, ERNAKULAM, PIN - 686669 BY ADV.THUSHARA JAMES, SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32659 of 2022 2 JUDGMENT Dated this the 14th day of October, 2022 The petitioner suffered Ext.P1 order of assessment which was affirmed by the First Appellate Authority by Ext.P2 order. The petitioner has approached the 1st respondent Tribunal by filing Ext.P3 appeal along with Ext.P4 application for stay. The petitioner apprehends that recovery proceedings may be initiated to recover amounts due under Ext.P1 order even before the 1st respondent Tribunal considers Ext.P4 stay application filed in Ext.P3 appeal.
Heard the learned Senior Government Pleader also. Having regard to the facts and circumstances of the case and considering the submissions, the writ petition is disposed of directing the 1st respondent to consider and pass orders on Ext.P4 stay petition in
WPC No.32659 of 2022 3 Ext.P3 appeal within a period of six weeks from the date of receipt of a certified copy of the judgment. Till such orders are passed on Ext.P4, all proceedings for recovery of amounts due under Exts.P1 shall be kept in abeyance. GOPINATH P. JUDGE SKP/14-10
WPC No.32659 of 2022 4 APPENDIX OF WP(C) 32659/2022 PETITIONER'S EXHIBITS: EXHIBIT P1OF ORDER DATED 17/12/2018 OF 3RD RESPONDENT EXHIBIT P2OF ORDER DATED 3/8/2021 OF 2ND RESPONDENT IN KVATA NO.431/2019 EXHIBIT P3OF APPEAL DATED 22/11/2021 FILED BEFORE 1ST RESPONDENT EXHIBIT P4OF STAY PETITION DATED 7/1/2022 FILED BEFORE 1ST RESPONDENT 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.