Pelexy K. Varghese vs. The Deputy Commissioner (Works Contract)
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR TUE AY, THE 23RD DAY OF MARCH 2021 / 2ND CHAITHRA, 1943 WP(C).No.7431 OF 2021(D) PETITIONER: PELEXY K. VARGHESE AGED 60 YEARS PROPRIETOR, P.K.V CONSTRUCTION, KOCHUKUDIYIL HOUSE, MEKKADAMBU P.O, VALAKAM, MUVATTUPUZHA - 682316. BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.G.REMADEVI SHRI.RAJATH R NATH SMT.HARIMA HARIHARAN RESPONDENTS: 1 THE DEPUTY COMMISSIONER (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERY, PIN - 682002. 2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, ERNAKULAM, PIN - 682015. 3 THE DEPUTY COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, MUVATTUPUZHA, PIN - 686669. OTHER PRESENT: GP- SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.7431 OF 2021(D) 2 JUDGMENT Dated this the 23rd day of March 2021 Grievance of the petitioner is to the effect that despite pendency of the appeals at Ext.P2 and P2(a) as well as stay petitions, Ext.P4 and P4(a), so also, applications for condonation of delay, Ext.P3 and P3(a) challenging the assessment orders at Ext.P1 and P1(a), respondents are seeking recovery of the amount determined under the assessment orders. It is averred that Revenue Recovery notices at Ext.P5 and P5(a) are issued by the respondents.
The learned Government Pleader opposed the petition by contending that the amount has been determined after conducting assessment by the respondents.
Having considered the submissions so advanced and keeping in mind, the fact that the statutory appeals are pending for adjudication before the 2nd respondent along with the applications filed therein by the petitioner, the petition is disposed of with the following directions. The 2nd respondent is directed to decide the pending applications for condonation of delay, Ext.P3 and P3(a) and if necessary, stay petitions, Exts.P4 and P4(a), thereafter on hearing the petitioner within a period of two months from the date of communication of this WP(C).No.7431 OF 2021(D) 3 judgment. The petitioner to communicate this judgment to the 2nd respondent for necessary action. Till disposal of the applications for condonation of delay, Exts.P3 and P3(a) and consequently if necessary, applications for stay, Exts.P4 and P4(a), the respondents are directed to keep Revenue Recovery notices, Ext.P5 and P5(a) in abeyance. A.M.BADAR N //// PA TO JUDGE JUDGE
WP(C).No.7431 OF 2021(D) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 21.10.2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P1(A) COPY OF ASSESSMENT ORDER DATED 21.10.2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18. EXHIBIT P2 COPY OF APPEAL MEMORANDUM DATED 08.03.2021 AGAINST EXT.P1. EXHIBIT P2(A) COPY OF THE APPEAL MEMORANDUM DATED 08.03.2021 AGAINST EXT.P1.(A) EXHIBIT P3 COPY OF THE DELAY CONDONATION PETITION DATED 08.01.2021 IN EXT.P2 APPEAL EXHIBIT P3(A) COPY OF THE DELAY CONDONATION PETITION DATED 08.01.2021 IN EXT.P2(A) APPEAL EXHIBIT P4 COPY OF THE STAY PETITION DATED 08.03.2021 IN EXT.P2 APPEAL. EXHIBIT P4(A) COPY OF THE STAY PETITION DATED 08.03.2021 IN EXT.P2(A) APPEAL. EXHIBIT P5 COPY OF THE REVENUE RECOVERY NOTICE DATED 25.02.2021 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P5(A) COPY OF THE REVENUE RECOVERY NOTICE DATED 25.02.2021 ISSUED BY THE 3RD RESPONDENT.
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.