BharatTaxGST

Karuthedath Construction vs. The Deputy Commissioner (Appeals)

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WP(C)/32263/2019HC KeralaGSTCNR KLHC01084309201928 November 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
For Petitioner: SRI.A.KUMAR, SRI.P.J.ANILKUMAR, SMTG.MINI(1748), SRI.P.S.SREE PRASAD, SHRI.ABRAHAM JOB, SRI.AJAY V.ANAND

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 28TH DAY OF NOVEMBER 2019 / 7TH AGRAHAYANA, 1941 WP(C).No.32263 OF 2019(G) PETITIONER: KARUTHEDATH CONSTRUCTION KARUTHEDATH HOUSE, PUTHENCRUZ P.O. KOCHI 682 308, REPRESENTED BY ITS PROPRIETOR, K.G. JOHNSON. 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 DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM 682 016. 2 STATE TAX OFFICER II (WORKS CONTRACT), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AN SERVICES TAX DEPARTMENT, MATTANCHERRY 682 002. 3 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MUVATTUPUZHA 686 661. BY GOVERNMENT PLEADER DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.32263 OF 2019(G) 2

J U D G M E N T 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 1st respondent. Ext.P4 is the revenue recovery notice. 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 1st respondent shall consider and pass reasoned orders on Ext.P3 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

2.

Recovery steps pursuant to Ext.P4 revenue

WP(C).No.32263 OF 2019(G) 3 recovery 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 1st respondent as directed above and communicated to the petitioner.

3.

The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 1st respondent, for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE mns

WP(C).No.32263 OF 2019(G) 4 APPENDIX PETITIONERS EXHIBITS EXHIBIT -P1OF THE ASSESSMENT ORDER DATED 29.06.2019 EXHIBIT P2-OF THE MEMORANDUM OF APPEAL DATED 16.09.2019 EXHIBIT P3-OF THE APPLICATION FOR STAY DATED 16.09.2019 EXHIBIT P4-OF THE REVENUE RECOVERY NOTICE DATED 05.11.2019 RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE

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.