BharatTaxGST

Ushus Agencies vs. The State Tax Officer -1

WP(C)/34272/2019HC KeralaGSTCNR KLHC01089525201913 December 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
For Petitioner: SRI.S.ANIL KUMAR (TRIVANDRUM), SHRI.RAHUL A
AI SummaryPartly Allowed

Held

The Court directed the respondent to consider and pass orders on the rectification application within one month. Recovery proceedings were ordered to be kept in abeyance until the rectification application is decided.

Facts

The petitioner filed a rectification application against an assessment order under the Kerala Value Added Tax Act. A revenue recovery notice was issued for the amounts confirmed by the assessment order.

Key Issues

Whether the recovery proceedings should be stayed pending consideration of a rectification application against an assessment order.

Sections Cited

Not Applicable

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 13TH DAY OF DECEMBER 2019 / 22ND AGRAHAYANA, 1941 WP(C).No.34272 OF 2019 PETITIONER: USHUS AGENCIES BIG BAZAR, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER, SHAJAHAN S, BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. RESPONDENTS: 1 THE STATE TAX OFFICER -1 FIRST CIRCLE, COMMERCIAL TAX COMPLEX, BAPUJI NAGAR, ASRAMAM,KOLLAM-691002. 2 THE ASSISTANT COMMISSIONER OF STATE TAX GOODS AND SERVICES TAX DEPARTMENT, KOLLAM-691002. BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.34272 OF 2019 2

JUDGMENT Against Ext.P1assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P3 rectification application before the 1st respondent. Ext.P4 is the revenue recovery notice. The limited prayer in the writ petition is for a direction to the respondent to consider and pass orders on Ext.P3 rectification application expeditiously and to keep in abeyance recovery proceedings, in the meanwhile.

2.

I have heard the learned counsel appeari

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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.