BharatTaxGST

Ideal Impex vs. The Deputy Commissioner (Appeals)

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WP(C)/31770/2019HC KeralaGSTCNR KLHC01083001201925 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 MONDAY, THE 25TH DAY OF NOVEMBER 2019 / 4TH AGRAHAYANA, 1941 WP(C).No.31770 OF 2019(U) PETITIONER: IDEAL IMPEX THOTTUMUGHAM, ALUVA, REPRESENTED BY ITS MANAGING PARTNER. T.A.ABAS 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-682016. 2 THE ASSISTANT COMMISSIONER (DEPUTATION), SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY AT ALUVA-683101. 3 INSPECTING ASSISTANT COMMISSIONER, OFFICE OF ASSISTANT COMMISSIONER, MATTANCHERRY, COCHIN- 682002. BY GOVERNMENT PLEADER SMT.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C).No.31770 of 2019 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, Ext.P3 stay petition together with Ext.P4 delay condonation petition before the 1st respondent. Ext.P5 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. Taking note of the fact that the delay occasioned in filing the appeal before the 1st respondent is only 8 days, I deem it appropriate to condone the same and direct the 1st respondent to 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. Recovery steps pursuant to Ext.P5 revenue 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. 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 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER DATED 31.01.2019. EXHIBIT P2OF MEMORANDUM OF APPEAL DATED 29.04.2019. EXHIBIT P3OF APPLICATION FOR STAY DATED 29.04.2019. EXHIBIT P4OF APPLICATION TO CONDONE DELAY DATED 29.04.2019. EXHIBIT P5OF REVENUE RECOVERY NOTICE DATED 11.11.2019. 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.