BharatTaxGST

M/S. R1 International (INDIA )PVT.LTD vs. The Asst.Commissioner

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WP(C)/28419/2019HC KeralaGSTCNR KLHC01073812201925 October 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR5 pages
For Petitioner: SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON

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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 FRIDAY, THE 25TH DAY OF OCTOBER 2019 / 3RD KARTHIKA, 1941 WP(C).No.28419 OF 2019(B) PETITIONER: M/S. R1 INTERNATIONAL (INDIA )PVT.LTD 4TH FLOOR, KANNANKERI ESTATE, SHANMUGHAM ROAD, MARINE DRIVE, KOCHI 31, REPRESENTED BY ITS DIRECTOR K. VINAYRAJ. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST.COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT. SPECIAL CIRCLE (PRODUCE), MATTANCHERRY, KOCHI 689 002. 2 THE DEPUTY COMMISSIONER, (APPEALS), COMMERCIAL TAXES DEPARTMENT, ERNAKULAM 682 015. 3 THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY, KOCHI 682 002. BY GOVERNMENT PLEADER SRI.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C).No.28419 of 2019 2

J U D G M E N T Against Ext.P1 assessment order under the Kerala Value Added Tax Act for the assessment year 2011-2012, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition before the 2nd respondent. Ext.P4 is the demand 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 2nd 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 demand 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 2nd 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 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE mns APPENDIX PETITIONERS EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011. 12. DATED 6.6.2018. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 DATED 17.10.2019. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011- 12 DATED 17.10.2109. EXHIBIT P4 COPY OF NOTICE IN FORM NO. 1 ISSUED BY THE 1ST RESPONDENT DATED 27.09.2019. 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.