Crystal Palace vs. The State Tax Officer-V
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 05TH DAY OF MARCH 2021 / 14TH PHALGUNA, 1942 WP(C).No.5799 OF 2021(Y) PETITIONER: CRYSTAL PALACE PARAKUNNATH TOWERS, PERUMBAVOOR, REP.BY ITS MANAGING PARTNER PAREED P.A., AGED 52 YEARS, S/O.ABDUL RAHIM, RESIDING AT PARAKUNNATH HOUSE, VILANGU P.O., PERUMBAVOOR, ERNAKULAM DISTRICT 683 561 BY ADVS. SRI.P.M.POULOSE SRI.P.D.BROONO RESPONDENTS: 1 THE STATE TAX OFFICER-V STATE GOODS AND SERVICES TAX DEPARTMENT, FIRST CIRCLE, MINI CIVIL STATION P.O., PERUMBAVOOR, ERNAKULAM DISTRICT 683 544 2 THE DEPUTY COMMISSIONER (APPEALS) SALES TAX COMPLEX, THEVARA, THEVARA P.O., ERNAKULAM PIN 682 013. GP- SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.5799 OF 2021(Y) 2 JUDGMENT Dated this the 5th day of March 2021 Learned Government Pleader takes notice for the respondents.
Heard both sides.
As against assessment order for the year 2014-2015 (Ext.P1), appeal and stay application (Exts.P3 and P4) are pending before the 2nd respondent. Similarly, as against the assessment order for the year 2015-2016 (Ext.P5), appeal as well as stay petitions, (Exts.P7 and P8) are also pending before the 2nd respondent.
The learned counsel for the petitioner submits that despite pendency of the stay petitions, Exts.P4 and P8, the respondents are proceeding to recover the amount determined against the petitioner and therefore, the instant petition.
The learned Government Pleader opposed the petition by contending that the amount has been determined against the petitioner by virtue of assessment order at Exts.P1 and P5. 6. I have considered the submissions so advanced and perused the materials placed before me. In the facts and circumstances of the instant case, the petition is disposed of with the following directions: The 2nd respondent is directed to decide the stay petitions at WP(C).No.5799 OF 2021(Y) 3 Exts.P4 and P8 in respect of the assessment year 2014-2015 in the appeals in respect of assessment years 2014-2015 and 2015-2016 within a period of six weeks from the date of communication of this judgment. The petitioner to co-operate with the second respondent in expeditious disposal of the stay petitions at Exts.P4 and P8. Till disposal of the stay petitions, the respondents are directed to keep the coercive steps taken for recovery of the amount determined under the assessment orders for the year 2014-2015 and 2015-2016 in abeyance. The petitioner to furnish a copy of this judgment to the 2 nd respondent for necessary compliance. A.M.BADAR N //// PA to Judge JUDGE
WP(C).No.5799 OF 2021(Y) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER DATED 30.12.2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P2OF THE NOTICE DEMAND DATED 30.12.2020 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P3OF THE APPEAL DATED 2.2.2021 FILED BY PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4OF THE STAY PETITION DATED 2.2.2021 FILED BY PETITIONER IN EXHIBIT P3 APPEAL. EXHIBIT P5OF THE ORDER DATED 30.12.2020 OF THE 1ST RESPONDENT WITHOUT ANNEXURES 1,2 AND 3 FOR THE YEAR 2015-16 EXHIBIT P6OF THE NOTICE OF DEMAND DATED 30.12.2020 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P7OF THE APPEAL DATED 2.2.2021 SUBMITTED BY PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P8OF THE STAY PETITION DATED 2.2.2021 FILED BY PETITIONER IN EXHIBIT P7 APPEAL.
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.