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Advanced Construction Technologies PVT. LTD. vs. The Assistant Commissioner

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WP(C)/23047/2020HC KeralaGSTCNR KLHC01057733202028 October 2020Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 28TH DAY OF OCTOBER 2020 / 6TH KARTHIKA, 1942 WP(C).No.23047 OF 2020(E) PETITIONER: ADVANCED CONSTRUCTION TECHNOLOGIES PVT. LTD., DOOR NO.VII/267A, MALIKAPEEDIKA, ALANGAD VILLAGE, KOTTAPURAM KARA, ALUVA, 683511, ERNAKULAM DISTRICT, REPRESENTED BY MR.SUNIL KUMAR C.N, AUTHORISED SIGNATORY. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENTS: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE -III, STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMANOOR P O, ERNAKULAM - 682015, ERNAKULAM DISTRICT. 2 THE JOINT COMMISSIONER(APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMANOOR P O, ERNAKULAM - 682015, ERNAKULAM DISTRICT. BY GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.23047 OF 2020(E) 2

JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P3 appeal together with Ext.P4 stay petition before the 2nd respondent. Ext.P2 is the demand notice. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 assessment order.

2.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:

1.

The 2nd respondent shall consider and pass reasoned orders on Ext.P4 stay petition within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner.

WP(C).No.23047 OF 2020(E) 3

2.

Recovery steps pursuant to Ext.P2 demand notice for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed above and communicated to the petitioner.

3.

The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE mns

WP(C).No.23047 OF 2020(E) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.320711718825/2013-14 DATED 09.03.2020, ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2OF THE DEMAND NOTICE IN FORM NO.12 DATED 09.03.2020, ISSUED BY FIRST RESPONDENT. EXHIBIT P3OF THE APPEAL MEMORANDUM IN FORM NO.29 FILED BEFORE THE SECOND RESPONDENT. EXHIBIT P4OF THE APPLICATION FOR STAY OF COLLECTION OF TAX AND INTEREST IN FORM NO.30, FILED BEFORE THE SECOND RESPONDENT. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE

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.