Kummenchery Steels vs. The Deputy Commissioner
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 26TH DAY OF FEBRUARY 2021 / 7TH PHALGUNA, 1942 WP(C).No.5094 OF 2021(J) PETITIONER: KUMMENCHERY STEELS 111/315A, REFINERY ROAD, IRUMPANAM, TRIPUNITHURA, ERNAKULAM DISTRICT, KOCHI, PIN-682309, REPRESENTED BY ITS MANAGING PARTNER, K.K.MAHINKUNJU, BY ADV. SRI.R.MURALEEDHARAN RESPONDENTS: 1 THE DEPUTY COMMISSIONER SPECIAL CIRCLE-I, STATE GOODS & SERVICES TAX DEPARTMENT, ERNAKULAM, COCHIN, PIN-682015. 2 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, PIN-682015. 3 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN-682030. OTHER PRESENT: SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT Dated this the 26th day of February 2021 Heard both sides.
As against the assessment orders at Exts.P1 and P2 issued under Section 25(1) of the Kerala Value Added Tax Act, the petitioner has preferred appeals at Exts.P3 and P4 along with stay petitions, Exts.P5 and P6. Learned counsel for the petitioner submits that during the pendency of these stay petitions, respondents have issued revenue recovery notices at Exts.P7 and P8. The limited request of the petitioner is for a direction to the respondents to keep the revenue recovery proceedings in abeyance till disposal of the stay petitions at Exts.P5 and P6. 3. Learned Government Pleader opposed the writ petition and submitted that assessment orders are already issued against the petitioner.
I have considered the submissions so advanced. In the facts and circumstances of the case, as the stay petitions in the statutory appeals are pending, this writ petition is disposed of with the following directions:
The 2nd respondent to decide the stay petitions at Exts.P5 and P6, after hearing the petitioner, within a period of six weeks from the date of communication of this judgment. The petitioner to co-operate the 2nd respondent in disposal of the stay petitions. Till disposal of the stay petitions, recovery notices at Exts.P7 and P8 should be kept in abeyance. The petitioner to supply copy of the judgment to the 2nd respondent for compliance. A.M.BADAR JUDGE smp APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17, DATED 22.9.2020. EXHIBIT P2OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18, DATED 22.9.2020. EXHIBIT P3OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER, DATED 23.10.2020. EXHIBIT P4OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P2 ORDER, DATED 23.10.2020. EXHIBIT P5OF THE APPLICATION FOR STAY DATED 23.10.2020, FILED ALONG WITH EXT.P3 APPEAL. EXHIBIT P6OF THE APPLICATION FOR STAY DATED 23.10.2020, FILED ALONG WITH EXT.P4 APPEAL. EXHIBIT P7OF THE DEMAND NOTICE ISSUED UNDER R.R.ACT BY THE 3RD RESPONDENT DATED 17.2.2021 FOR THE DEMAND AS PER EXT.P1. EXHIBIT P8OF THE DEMAND NOTICE ISSUED UNDER R.R.ACT BY THE 3RD RESPONDENT DATED 17.2.2021 FOR THE DEMAND AS PER EXT.P2. RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp
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.