BharatTaxGST

Crescent Builders vs. The State Tax Officer (Works Contract)

Original PDF →
WP(C)/26384/2019HC KeralaGSTCNR KLHC01068261201904 October 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
For Petitioner: SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.M.RAJAGOPAL

No AI summary yet for this judgment.

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 04TH DAY OF OCTOBER 2019 / 12TH ASWINA, 1941 WP(C).No.26384 OF 2019(W) PETITIONER: CRESCENT BUILDERS RBG ARCADE, OPP. GANDHI PARK, CHEROOTTY ROAD, KOZHIKODE DISTRICT, REPRESENTED BY ITS MANAGING PARTNER K.V.HASEEB AHAMMED BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, KOZHIKODE,PIN-673 004 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, KOZHIKODE,PIN-673 004 SMT.THUSHARA JAMES; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.26384 OF 2019 -2-

J U D G M E N T Against Ext.P1 assessment order for the year 2012-2013 under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition 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.

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 WP(C).No.26384 OF 2019 -3- 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.26384 OF 2019 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 19.03.2019 FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1 FILED BEFORE THE 2ND RESPONDENT EXHIBIT P3 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL EXHIBIT P4 COPY OF THE DEMAND NOTICE DATED 06.09.2019 ISSUED BY THE 1ST RESPONDENT

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.