P.S.Kannan vs. The State Tax Officer
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR MONDAY, THE 15TH DAY OF FEBRUARY 2021 / 26TH MAGHA,1942 WP(C).No.3785 OF 2021(W) PETITIONER: P.S.KANNAN PROPRIETOR, M/S.SACHINDRA POLYMER INDUSTRIES, VALLIVATTOM, THRISSUR DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, IRINJALAKUDA - 680 121. 2 THE SECRETARY, KEERALA VALUE ADDED TAX APPELLATE TRIBUNAL, SALES TAX COMPLEX, THEVARA, ERNAKULAM, KOCHI - 682 015. OTHER PRESENT: SMT. THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT Dated this the 15th day of February 2021 Heard both sides.
The petitioner is an assessee under the Kerala Value Added Tax Act. He had challenged the assessment order before the Assistant Commissioner (Appeals) and that appeal came to be dismissed. The second appeal before the Appellate Tribunal is pending along with stay petition. However, according to the learned counsel for the petitioner, despite pendency of appeal as well as stay petition, coercive steps for recovery as per the demand notice are being taken by respondents.
Learned Government Pleader opposed the writ petition.
I have considered the submissions so advanced. In the light of the fact that stay petition is still pending consideration of the Appellate Tribunal, recovery as sought to be made by the respondents needs to be kept in abeyance till disposal of the stay petition. Hence this writ petition is disposed of with the following directions: The 2nd respondent is directed to decide the stay petition, after hearing the parties, according to law, within a period of two months from the date of communication of this judgment. The petitioner to co-operate the 2nd respondent in disposal of the stay petition. Till disposal of the stay petition, respondents are restrained from taking coercive measures for effecting recovery. This writ petition is disposed of as above. A.M.BADAR JUDGE smp APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-2013 DTD.31.12.2018. EXHIBIT P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DTD.20.12.2019. EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD.15.10.2020. EXHIBIT P4 COPY OF JUDGMENT IN WP(C) NO. 18439/2020 OF THIS HON'BLE COURT DTD.09.09.2020. 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.