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M/S. V-Tech Electric PVT. LTD. vs. The Assi Stant Commissioner (Wc & Lt)

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WP(C)/24237/2022HC KeralaGSTCNR KLHC01050678202229 July 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.3 pages
For Petitioner: HARISANKAR V. MENON, MEERA V.MENON, R.SREEJITH, K.KRISHNAFor Respondent: DR. THUSHARA JAMES (SR GP)

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 29TH DAY OF JULY 2022 / 7TH SRAVANA, 1944 WP(C) NO. 24237 OF 2022 PETITIONER: M/S. V-TECH ELECTRIC PVT. LTD. KUTHUR BUILDINGS, MANNADIAR LANE, THRISSUR, REPRESENTED BY VINU FRANCIS. K.J., MANAGING DIRECTOR. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (WC & LT) STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR, PIN – 678 004. 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, ERNAKULAM, PIN – 682 013. REPRESENTED BY ITS SECRETARY. OTHER PRESENT: DR. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 24237 OF 2022 2

JUDGMENT

The petitioner preferred an appeal before the First Appellate Authority against Ext.P1 order of assessment, which was rejected by Ext.P2 order. The petitioner has filed a further appeal (Ext.P3) to the 2nd respondent Tribunal. Pending consideration of the matter by the Tribunal, the petitioner apprehends proceedings for recovery of amount payable under Ext.P1. 2. Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that further proceedings for recovery of any amounts due under Ext.P1 order of assessment shall be kept in abeyance till a decision is taken on Ext.P3, on condition that the petitioner remits a sum equivalent to 10% of the amount assessed under Ext.P1 within a period of 2 weeks from today. Writ petition is disposed of as above. GOPINATH P. ats

JUDGE

WP(C) NO. 24237 OF 2022 3 APPENDIX OF WP(C) 24237/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DTD. 15-03-2022. Exhibit P2 COPY OF ORDER ISSUED BY THE JOINT COMMISSIOENR (APPEALS), THRISSUR DTD. 23-04-2022. Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 02-07-2022 RESPONDENTS’ EXHIBITS: NIL

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.