BharatTaxGST

Kalyan Jewellers INDIA LTD. vs. The Asst. Commissioner (Assessment)

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WP(C)/2519/2020HC KeralaGSTCNR KLHC01007168202029 January 2020Bench: HONOURABLE MR. JUSTICE ALEXANDER THOMAS4 pages
For Petitioner: SRI.SANTHOSH P.ABRAHAM

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS WEDNESDAY, THE 29TH DAY OF JANUARY 2020 / 9TH MAGHA, 1941 WP(C).No.2519 OF 2020(L) PETITIONER: KALYAN JEWELLERS INDIA LTD. (FORMERLY KNOWN AS KALYAN JEWELLERS KOLLAM AND ERODE), ZAIN TOWER, BEACH ROAD, CHINNAKADA, KOLLAM REPRESENTED BY ITS DIRECTOR T.K.SEETHARAM BY ADVS. SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE ASST. COMMISSIONER (ASSESSMENT) STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, COMMERCIAL TAX COMPLEX, ASHRAMAM, KOLLAM - 691013 2 THE DEPUTY COMMISSIONER(APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT COMMERCIAL TAX COMPLEX, ASHRAMAM, KOLLAM-691013 SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.2519 OF 2020(L) 2 ALEXANDER THOMAS, J. =========================== W.P(C) No.2519 of 2020 =========================== Dated this the 29th day of January, 2020

JUDGMENT Against Exts.P1 and P2 orders, the petitioner has filed Exts.P3 and P4 appeals and Exts.P5 and P6 stay petitions. The petitioner's grievance is that during the pendency of the stay petitions, revenue recovery proceedings have been initiated for enforcement of the impugned Exts.P1 and P2 orders by the assessing authority for recovery of the disputed amounts.

2.

Heard Smt.S.K.Devi, learned counsel appearing for the petitioner and Sri.Jose Joseph, learned standing counsel appearing for the respondents.

3.

After hearing both sides and after taking note of the facts and circumstances of the case, it is ordered in the interest of justice that the 2 nd respondent shall take up the matters in Exts.P5 and P6 stay applications filed in Exts.P3 and P4 appeals and after affording reasonable opportunity of being heard to the petitioner through their authorised representative/counsel, if any, shall pass orders on those applications

WP(C).No.2519 OF 2020(L) 3 without much delay, preferably within a period of two months from the date of production of a certified copy of this judgment. Until orders are thus passed on the abovesaid Exts.P5 and P6 stay applications, further coercive steps for enforcement of the impugned Exts.P1 and P2 orders will be kept in abeyance. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. ALEXANDER THOMAS JUDGE vgd

WP(C).No.2519 OF 2020(L) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32020678607/2012-13 DATED 20.12.2019 EXHIBIT P2OF THE ASSESSMENT ORDER NO.32020678607/2013-14 DATED 21.12.2019 EXHIBIT P3OF APPEAL DATED 14.01.2020 FILED FOR THE YEAR 2012-13 EXHIBIT P4OF APPEAL DATED 14.01.2020 FILED FOR THE YEAR 2013-14 EXHIBIT P5OF STAY PETITION DATED 14.01.2020 FILED FOR THE YEAR 2012-13 EXHIBIT P6OF THE STAY PETITION DATED 14.01.2020 FILED FOR THE YEAR 2013-14

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.