Parameswaran A.C. vs. The State Tax Officer
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL THUR AY, THE 02ND DAY OF JULY 2020 / 11TH ASHADHA, 1942 WP(C).No.13086 OF 2020(I) PETITIONER/S: PARAMESWARAN A.C M/S. LAKSHMI MARKETING, 13/70-A, NEAR L.P. SCHOOL KARAKKAD, 13, KARAKKAD, KAVALAPPARA. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, OTTAPALAM, PALAKKD 679 101. 2 THE ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD 678 001. OTHER PRESENT: GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT Dated this the 2nd day of July 2020 Against Ext.P1 assessment order passed by the 1st respondent for the assessment year 2013-14, under the Kerala Value Added Tax Act, the petitioner has preferred Exts.P2 appeal along with Ext.P3 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, steps are being taken by the respondents for recovery of the amount.
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 a direction to the second respondent to dispose of Ext.P3 stay petition within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. The proceedings pursuant to the demand notice shall be kept in abeyance till such time orders are passed by the 2nd respondent as directed above and communicated to the petitioner. AMIT RAWAL JUDGE sab APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT UNDER THE KVAT ACT FOR THE YEAR 2013-14 DATED 31.01.2020. EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 24.02.2020. EXHIBIT P3OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 24.02.2020. EXHIBIT P4OF THE DEMAND NOTICE IN FORM NO. 12, ISSUED BY 1ST RESPONDENT DATED 06.02.2020.
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.