BharatTaxGST

Jobsons vs. The Assistant Commissioner

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WP(C)/28085/2019HC KeralaGSTCNR KLHC01073146201923 October 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
For Petitioner: SRI.R.MURALEEDHARAN, DR.ANIES GEORGE

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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 WEDNESDAY, THE 23RD DAY OF OCTOBER 2019 / 1ST KARTHIKA, 1941 WP(C).No.28085 OF 2019(I) PETITIONER: JOBSONS AGED 377 YEARS I.S.PRESS BUILDING, GROUP FLOOR, BANERJI ROAD, ERNAKULAM, PIN-682018, REPRESENTED BY ITS MANAGING PARTNER, MR.V.J.JOB. BY ADVS. SRI.R.MURALEEDHARAN DR.ANIES GEORGE RESPONDENTS: 1 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,SPECIAL CIRCLE- I, STATE TAX COMPLEX, PERUMANOOR, ERNAKULAM, COCHIN, PIN-682015. 2 THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, PIN-682015. 3 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN-682030. BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.28085 OF 2019(I) 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 2013-2014, 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.28085 OF 2019(I) 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.28085 OF 2019(I) 4 APPENDIX PETITIONERS EXHIBITS EXHIBIT -P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 07.06.2019 EXHIBIT P2-OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER DATED 12.08.2019 EXHIBIT P3-OF THE APPLICATION FOR STAY DATED DATED 12.08.2019 FILED ALONG WITH EXT.P2 APPEAL EXHIBIT P4: TRUE CO[PY OF THE DEMAND NOTICE ISSUED UNDER R.R.ACT,BY THE 3RD RESPONDENT DATED 25.09.2019 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.