BharatTaxGST

Global Impex vs. The Deputy Commissioner (Appeals)

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WP(C)/31693/2019HC KeralaGSTCNR KLHC01082905201925 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.31693 OF 2019(J) PETITIONER: GLOBAL IMPEX 1/269A, CHALAKKAL, ALUVA.REPRESENTED BY ITS MANAGING PARTNER T.A.ABDUL JABBAR. 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 THE ASSISTANT COMMISSIONER (DEPUTATION). SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY AT ALUVA-683 101. 3 INSPECTING ASSISTANT COMMISSIONER, OFFICE OF ASSISTANT COMMISSIONER, MATTANCHERRY, COCHIN-682 002. SMT. MM JASMINE; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.31693 OF 2019 2

JUDGMENT Against Ext.P1 assessment order for the assessment year 2015-2016 under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition and Ext.P4 delay condonation application 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 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.

Taking note of the fact that the delay in approaching the 1st respondent is only 8 days, I deem it appropriate to condone the delay and direct the 1strespondent 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.

2.

Recovery steps 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 WP(C).No.31693 OF 2019 3 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 SJ

WP(C).No.31693 OF 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER DATED 31.1.2019 EXHIBIT P2OF MEMORANDUM OF APPEAL DATED 29.4.2019 EXHIBIT P3OF APPLICATION FOR STAY DATED 29.4.2019 EXHIBIT P4OF APPLICATION TO CONDONE DELAY DATED 29.4.2019 EXHIBIT P5OF REVENUE RECOVERY NOTICE DATED 11.11.2019

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.