Kerala Books And Publications Society vs. The Assistant Commissioner (Special Circle Iii)
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR WEDNE AY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942 WP(C).No.4050 OF 2021(E) PETITIONER: KERALA BOOKS & PUBLICATIONS SOCIETY KAKKANAD P.O.ERNAKULAM, PIN-682 030, REPRESENTED BY ITS MANAGING DIRECTOR. BY ADVS. SMT.LATHA ANAND SRI.M.N.RADHAKRISHNA MENON SRI.K.R.PRAMOTH KUMAR SRI.S.VISHNU (ARIKKATTIL) SRI.ROHITH MOHAN SRI.RADHAKRISHNA PILLAI B SHRI.SIDHARTH P.S. SHRI.GAUTHAM DEV C.P. RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (SPECIAL CIRCLE III) DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAXES COMPLEX, ERNAKULAM-682 019. 2 THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KAKKANAD, ERNAKULAM-682 030. 3 THE DEPUTY COMMISSIONER (APPEALS), OFFICE OF THE COMMISSIONER OF SALES TAX, ERNAKULAM-682 013. 4 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, CIVIL STATION, KAKKANAD, PIN-682 030. 5 THE K-VAT APPELLATE TRIBUNAL, NO.39/6823, MAHATMA GANDHI ROAD, THEVARA JUNCTION, THEVARA, PERUMANOOR, KOCHI, KERALA, PIN-682 015. OTHER PRESENT: SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT Dated this the 17th day of February 2021 Heard both sides.
The petitioner, a registered dealer under the Kerala Value Added Tax Act, was served with an assessment order by rejecting the self assessment made by the petitioner for the year 2015- 2016. The statutory appeal filed by the petitioner is reportedly pending with the 5th respondent. It is stated that the applications for condonation of delay as well as stay are also pending consideration of the 5th respondent and those are posted for hearing in the month of March 2021. 3. Learned counsel for the petitioner argued that during the pendency of the appeal, stay petition and the application for condonation of delay, respondents have served revenue recovery notice on the petitioner. As the application for condonation of delay so also the application for stay in the statutory appeal is pending, I deem it appropriate to defer the proceedings of revenue recovery pursuant to the assessment order till disposal of the application for condonation of delay as well as application for stay if the occasion so arises to consider it. It is expected of the learned Tribunal to dispose of the application for condonation of delay and if the occasion so arises, the application for stay within a period of two months from the date of communication of this judgment. Till then, revenue recovery proceedings initiated as per the communication, Ext.P8, be kept in abeyance. The petitioner to co-operate the learned Tribunal in disposal of the pending applications as well as appeal. This writ petition is disposed of as above. A.M.BADAR JUDGE smp APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ORDER DATED 9.3.2018 BY 1ST RESPONDENT EXHIBIT P2OF THE JUDGMENT DATED 2.8.2018 IN WPC 26009 OF 2018 EXHIBIT P3OF THE ORDER DATED 30.5.2019 EXHIBIT P4OF THE APPEAL PREFERRED BY PETITIONER IN FORM 31 OF K-VAT RULES EXHIBIT P5OF THE STAY PETITION IN FORM 31 OF K-VAT RULES EXHIBIT P6OF THE PETITION FOR EARLY HEARING OF THE CASES EXHIBIT P7OF THE PETITION SEEKING CONDONATION OF DELAY EXHIBIT P8OF THE NOTICE DATED 9.11.2020 ISSUED BY 4TH RESPONDENT 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.