BharatTaxGST

Domanic Zacharias vs. The State Of Kerala

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WP(C)/25694/2019HC KeralaGSTCNR KLHC01066592201926 September 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
For Petitioner: SRI.SOJAN MATHEW, SRI.V.C.CHARLY, SRI.K.N.KRISHNAN NAMBOOTHIRI, SMT.K.J.VALSALA KUMARI

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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 26TH DAY OF SEPTEMBER 2019 / 4TH ASWINA, 1941 WP(C).No.25694 OF 2019(J) PETITIONER: DOMANIC ZACHARIAS WORKS CONTRACTOR, PANAMKATTU HOUSE, PLANTATION, KARIMKUNNAM P.O, THODUPUZHA, REPRESENTED BY ITS PROPRIETOR MR. DOMANIC ZACHARIAS. BY ADVS. SRI.SOJAN MATHEW SRI.V.C.CHARLY SRI.K.N.KRISHNAN NAMBOOTHIRI SMT.K.J.VALSALA KUMARI RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 STATE TAX OFFICER (WORKS CONTRACT) OFFICE OF THE DEPUTY COMMISSIONER, SGST DEPARTMENT, IDUKKI AT KATTAPPANA, PIN - 685 508. 3 DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM - 686 001. 4 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, IDUKKI AT KATTAPPANA, PIN - 685 508. BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25694 OF 2019(J) 2

JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal and stay petition before the 3rd respondent. Ext.P3 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 3rd respondent shall consider and pass reasoned orders on stay petition filed along with Ext.P2 appeal 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.P3 demand notice for recovery of amounts confirmed against

WP(C).No.25694 OF 2019(J) 3 the petitioner by Ext.P1 assessment order shall be kept in abeyance till such time as orders are passed by the 3rd 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 3rd respondent, for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE mns

WP(C).No.25694 OF 2019(J) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER DATED 26.03.2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2OF THE KVAT APPEAL MEMORANDUM ALONG WITH APPLICATION FOR STAY FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P3OF THE DEMAND NOTICE DATED 07.09.2019 ISSUED BY THE 4TH RESPONDENT. 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.