Kosamattom Finance (P) LTD. vs. The State Tax Officer
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. The respondents issued a revenue recovery notice for the amounts confirmed in the assessment order.
Key Issues
Whether the revenue recovery proceedings should be stayed pending consideration of a rectification application.
Sections Cited
Kerala Value Added Tax Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 11TH DAY OF DECEMBER 2019 / 20TH AGRAHAYANA, 1941 WP(C).No.33858 OF 2019(F) PETITIONER: M/S.KOSAMATTOM FINANCE (P) LTD. MKC BUILDING, MARKET JUNCTION, M.L. ROAD, KOTTAYAM, REPRESENTED BY ITS MANAGING DIRECTOR, SHRI. MATHEW K. CHERIAN. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.ABRAHAM JOB SRI.AJAY V.ANAND RESPONDENTS: 1 THE STATE TAX OFFICER 2ND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM-686 001. 2 ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM-686 001. BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.33858 OF 2019(F) 2 JUDGMENT Against Ext.P3 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P4 rectification application before the 1st respondent. Ext.P5 is the revenue recovery notice. The limited prayer in the writ petition is for a direction to the 1st respondent to consider and pass orders on Ext.P4 rectification application
The judgment continues below.
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