BharatTaxGST

Thomas Ulahannan vs. The Assistant Commissioner

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WP(C)/28313/2019HC KeralaGSTCNR KLHC01073513201924 October 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
For Petitioner: SRI.R.MURALEEDHARAN, DR.ANIES GEORGE, RESPONDENT/S:, THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-III, DEPARTMENT OF STATE GOODS AND, SERVICE TAX, STATE TAX COMPLEX, ERNAKULAM AT, PERUMBAVOOR, PIN-682 015., THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, PIN-682 015....

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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 24TH DAY OF OCTOBER 2019 / 2ND KARTHIKA, 1941 WP(C).No.28313 OF 2019(L) PETITIONER: THOMAS ULAHANNAN AGED 65 YEARS KARUKAPARAMBIL AGENCIES, MAIN ROAD, VATTUKKUNNU, CHOTTANIKKARA, ERNAKULAM DISTRICT, PIN-682 312. BY ADVS. SRI.R.MURALEEDHARAN DR.ANIES GEORGE RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE-III, DEPARTMENT OF STATE GOODS AND SERVICE TAX, STATE TAX COMPLEX, ERNAKULAM AT PERUMBAVOOR, PIN-682 015. 2 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, PIN-682 015. 3 THE STATE ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN-682 030. BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.28313 OF 2019(L) 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 2015-2016, 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

WP(C).No.28313 OF 2019(L) 3 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

WP(C).No.28313 OF 2019(L) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED UNDER SEC.25(1) OF THE KVAT ACT BY THE IST RESPONDENT DATED 2.4.2019 FOR THE YEAR 2015- 2016. EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P-1 ORDER, DATED 15.7.2019. EXHIBIT P3OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BEFORE THE 2ND RESPONDENT DATED 15.7.2019, WITH EXT.P-2 APPEAL. EXHIBIT P4OF THE DEMAND NOTICE ISSUED UNDER RR ACT, BY THE 3RD RESPONDENT DATED 30.9.2019 FOR ARREARS AS PER EXT.P-1. 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.