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M/S.Alappatt Gold Den (P) LTD vs. The Assistant Commissioner

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WP(C)/27999/2019HC KeralaGSTCNR KLHC01072940201922 October 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
For Petitioner: SRI.K.J.ABRAHAM, SRI.NIKHIL JOHN

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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 TUESDAY, THE 22ND DAY OF OCTOBER 2019 / 30TH ASWINA, 1941 WP(C).No.27999 OF 2019 PETITIONER: M/S.ALAPPATT GOLD DEN (P) LTD 58/4699, P.T ANTONY MEMORIAL BUILDING, BROADWAY, ERNAKULAM DISTRICT 682 031 REPRESENTED BY ITS DIRECTOR, BABU ANTONY BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE II, ERNAKULAM DISTRICT 682 018 2 THE DEPUTY COMMISSIOENR (APPEALS) DEPARTMENT OF COMMERCIALTAXES ERNAKULAM DISTRICT 682 018 3 THE STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AT CIVIL STATION, KAKKANAD 682 030 4 THE MANAGER, AXIS BANK LTD, RAVIPURAM BRANCH, M.G ROAD, ERNAKULAM 682 018 SMT. THUSHARA JAMES; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.27999 OF 2019 2

JUDGMENT Against Ext.P1 assessment order for the assessment year 2013-14 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 2nd 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 2nd respondent is only 224 days, I deem it appropriate to condone the delay and direct 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.P5 Revenue Recovery Notice

WP(C).No.27999 OF 2019 3 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 SJ

WP(C).No.27999 OF 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO 32070314305/2013- 14 (VAT) DATED 28-01-2019 EXHIBIT P2OF THE APPEAL MEMORANDUM IN FORM NO. 29 DATED 16-10-2019 FOR THE YEAR 2013- 14 EXHIBIT P3OF THE STAY PETITION IN FORM NO. 30 DATED 16-10-2019 EXHIBIT P4OF THE DELAY CONDONATION PETITIONER IN FORM NO. 30 DATED 16-10-2019 EXHIBIT P5OF THE REVENUE RECOVERY NOTICE IN FORM NO. 1 DATED 05-07-2019

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.