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Cochin Sanitary Stores vs. Deputy Commissioner (Appeals)

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WP(C)/31932/2019HC KeralaGSTCNR KLHC01083466201926 November 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
For Petitioner: SRI.VIJAYAN. K.U., SRI.K.V.VIMAL

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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 TUESDAY, THE 26TH DAY OF NOVEMBER 2019 / 5TH AGRAHAYANA, 1941 WP(C).No.31932 OF 2019(N) PETITIONERS: COCHIN SANITARY STORES T.D.ROAD, ERNAKULAM, KOCHI-682031, REPRESENTED BY PARTNER, SRI.K. J.SUDHAKARA KAMMATH. BY ADVS. SRI.VIJAYAN. K.U. SRI.K.V.VIMAL RESPONDENTS: 1 DEPUTY COMMISSIONER (APPEALS) SALES TAX COMPLEX, THEVARA, KOCHI-682015. 2 ASSISTANT COMMISSIONER, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY AT ALUVA, PIN-683101. 3. ASSISTANT COMMISSIONER OF STATE TAX, SGST DEPARTMENT, MATTANCHERRY, KOCHI-682002. BY GOVERNMENT PLEADER DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.31932 OF 2019(N) 2

J U D G M E N T Against an order of assessment under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P1 appeal and stay petition before the 1st respondent. 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 the 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 the 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 for recovery of amounts confirmed against the petitioner by the assessment order impugned in the appeal shall be kept in abeyance till such time as orders are passed by the WP(C).No.31932 OF 2019(N) 3 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.31932 OF 2019(N) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE APPEAL FOR 2016-17 FILED BEFORE THE 1ST RESPONDENT ON 22.11.2019. EXHIBIT P2OF THE ACKNOWLEDGMENT ISSUED BY THE OFFICE OF THE 1ST RESPONDENT ON 22/11/2019. 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.