BharatTaxGST

Cms Info Systems LTD. vs. The Assistant Commissioner

Original PDF →
WP(C)/16292/2020HC KeralaGSTCNR KLHC01040572202010 August 2020Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
For Respondent: GP: DR THUSHARA JAMES

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 10TH DAY OF AUGUST 2020 / 19TH SRAVANA, 1942 WP(C).No.16292 OF 2020(J) PETITIONER/S: CMS INFO SYSTEMS LTD. SREE LAKSHMI NIVAS, D.NO.31/364T, PARADISE ROAD, PONNURUNNI, VYTTILA P.O., COCHIN-19, REPRESENTED BY ITS ASSISTANT GENERAL MANAGER- ACCOUNTS/HEAD TAXATION, SRI. ABRAHAM K JOSPEH. BY ADV. SRI.R.MURALEEDHARAN RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-III, STATE GOODS & SERVICES TAX DEPARTMENT, ERNAKULAM, PIN-682 015 2 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF STATE GOODS AND SERVICES TAX, TAX COMPLEX, PERUMANOOR, ERNAKULAM, PIN- 682 015 3 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS & SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD, COCHIN, PIN 682 030 OTHER PRESENT: GP: DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.08.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.16292 OF 2020(J) 2

JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition before the 2nd respondent. 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.P3 stay petition within a period of four months from the date of receipt of a copy of this judgment, after hearing the petitioner.

2.

Recovery steps pursuant to Ext.P4 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 WP(C).No.16292 OF 2020(J) 3 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 SJ

WP(C).No.16292 OF 2020(J) 4 APPENDIX PETITIONER'S/S EXHIBITS EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT OF THE YEAR 2013-14, DATED 28.02.2020 EXHIBIT P2OF THE APPEAL FILED BY THE PETITINER BEFORE THE 2ND RESPONDENT, DATED 23.03.2020 EXHIBIT P3OF THE INTERLOCUTARY APPLICATION FOR STAY FILED BEFORE THE 2ND RESPONDENT DATED 23.03.2020 EXHIBIT P4OF THE DEMAND NOTICE ISSUED DATED 28.02.2020

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.