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M/S. Ample Constructions INDIA P LTD. vs. Assistant Commissioner (Works Contract)

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WP(C)/20417/2020HC KeralaGSTCNR KLHC01051358202030 September 2020Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
For Petitioner: SRI.K.N.SREEKUMARAN, SRI.P.J.ANILKUMAR (A-1768), SRI.N.SANTHOSHKUMAR

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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 30TH DAY OF SEPTEMBER 2020 / 8TH ASWINA, 1942 WP(C).No.20417 OF 2020 PETITIONER: M/S. AMPLE CONSTRUCTIONS INDIA P LTD. 40/XVII, NH BYEPASS, ALUVA, PIN 683101, ERNAKULAM DISTRICT (REPRESENTED BY SRI K M NOUFAL, MANAGING DIRECTOR) BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR RESPONDENTS: 1 ASSISTANT COMMISSIONER (WORKS CONTRACT), STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY, ERNAKULAM, KOCHI 682 002. 2 JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, ERNAKULAM 682 015 3 DEPUTY COLLECTOR (RR), KAKKANAD, KOCHI 682 030 4 DEPUTY TAHSILDAR, ALUVA TALUK, ERNAKULAM 683101 BY GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.09.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.20417 OF 2020 2

JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal, Ext.P2(a) delay condonation petition and Ext.P2(b) stay petition before the 2nd respondent. Exts.P3 and P4 are the demand notices. 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. Taking note of the fact that the delay occasioned in filing the appeal before the 2nd respondent is only 165 days, I deem it appropriate to condone the same and direct the 2nd respondent to consider and pass reasoned orders on Ext.P2(b) stay petition within a period of six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order as well as further proceedings pursuant to Exts.P3 and P4 demand notices shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed and WP(C).No.20417 OF 2020 3 the order communicated to the petitioner. 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.20417 OF 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO 32151005335/2013-14 DATED 30-11-2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE APPEAL MEMORANDUM FOR THE YEAR 2013-14 AGAINST EXT P1 FILED BEFORE THE 2ND RESPONDENT ON 28-09-2020 EXHIBIT P2 AOF THE APPLICATION FOR CONDONATION OF DELAY FILED IN EXT P2 APPEAL BEFORE THE 2ND RESPONDENT ON 28-09-2020 EXHIBIT P2 B TUE COPY OF THE APPLICATION FOR STAY FILED IN EXT P2 APPEAL BEFORE THE 2ND RESPONDENT ON 28-09-2020 EXHIBIT P2 COF THE APPLICATION FOR EARLY HEARING FILED IN EXT P2 APPEAL BEFORE THE 2ND RESPONDENT ON 28-09-2020 EXHIBIT P3 TRUE COPIES OF THE CERTIFICATE FOR RECOVERY IN FORM 25 (RRC NO. 2020/954/07 ) DATED 04- 02-2020 ISSUED BY THE 3RD RESPONDENT EXHIBIT P4OF THE DEMAND NOTICE IN FORM 1 (RRC NO. 2020/954/07) DATED 03-03-2020 ISSUED BY THE 4TH 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.