M/S. Larsen And Toubro Limited vs. The Joint Commissioner (Appeals)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THUR AY, THE 13TH DAY OF OCTOBER 2022 / 21ST ASWINA, 1944 WP(C) NO. 32513 OF 2022 PETITIONER: 1 M/S. LARSEN AND TOUBRO LIMITED 39/4116, SKY BRIGHT BUILDING, RAVIPURAM JUNCTION, M.G. ROAD, ERNAKULAM, PIN - 682015 REPRESENTED BY ITS AUTHORIZED SIGNATORY, SMT. ANTARA SEN, AGED 39 YEARS BY ADVS. A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD JOB ABRAHAM RESPONDENTS: 1 THE JOINT COMMISSIONER (APPEALS) STATE GOODS & SERVICES TAX DEPARTMENT,SGST COMPLEX, PERUMANOOR,ERNAKULAM, PIN - 682015 2 DEPUTY COMMISSIONER, WORKS CONTRACT STATE GOODS AND SERVICES TAX DEPARTMENT,CLASS TOWER, 2ND FLOOR,OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682 018. 3 DEPUTY COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT,CIVIL STATION, KAKKANAD, ERNAKULAM, PIN - 682030 BY ADV. THUSHARA JAMES SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC NO.32513 OF 2022 2 JUDGMENT Dated this the 13th day of October, 2022 The petitioner suffered Ext.P2 order of assessment for the assessment year 2014-15 against which the petitioner filed Ext.P3 appeal before the First Appellate Authority along with Ext.P4 application for stay. It is submitted that Ext.P3 appeal has been heard finally on 23.08.2022 and orders are expected soon. It is also pointed out that in respect of a previous assessment year where the very same issue arose for consideration, the First Appellate Authority has by Ext.P1 order remanded the matter for reconsideration by the assessing authority. It is submitted that the petitioner is now faced with Ext.P6 notice proposing to recover the amounts assessed in terms of Ext.P2 order of assessment.
Heard the learned Senior Government Pleader also.
Having regard to the facts and
WPC NO.32513 OF 2022 3 circumstances of the case and considering the fact that Ext.P6 appeal has been heard on 23.08.2022, I am of the opinion that the Revenue Recovery Proceedings can be directed to be kept in abeyance till final orders are passed on Ext.P3 appeal. Accordingly, the writ petition is disposed of directing the 1st respondent to consider and pass orders on Ext.P3 appeal filed against Ext.P2 order of assessment within a period of one month from the date of receipt of a certified copy of the judgment. Till final orders are passed on Ext.P3 appeal as above, all further proceedings pursuant to Ext.P6 shall be kept in abeyance. GOPINATH P. JUDGE SKP/13-10
WPC NO.32513 OF 2022 4 APPENDIX OF WP(C) 32513/2022 PETITIONER'S EXHIBITS: EXHIBITP1OF THE APPELLATE ORDER FOR THE ASSESSMENT YEAR 2010-11 DATED 28.03.2022. EXHIBIT P2OF THE ASSESSMENT ORDER DATED 31.03.2022 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER DATED 16.06.2022 EXHIBIT P3(A)OF THE ADDITIONAL SUBMISSIONS FILED BY THE PETITIONER DTD: 10/08/2022. EXHIBIT P4OF THE APPLICATION FOR STAY (WITHOUT ANNEXURES) FILED BY THE PETITIONER DATED 16.06.2022 EXHIBIT P5OF THE POSTING NOTICE DATED 10.08.2022 EXHIBIT P6OF THE REVENUE RECOVERY NOTICE DATED 03.08.2022 ISSUED BY THE 3RD 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.