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Travancore Chemicals vs. The Asst.Commissioner Of State Tax-11

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WP(C)/25470/2019HC KeralaGSTCNR KLHC01065759201925 September 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
For Petitioner: SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON, SMT.K.KRISHNA

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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 25TH DAY OF SEPTEMBER 2019 / 3RD ASWINA, 1941 WP(C).No.25470 OF 2019 PETITIONER: M/s. TRAVANCORE CHEMICALS VELLIKKULAM ROAD, CHALAKKUDY, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNEER V. UNNIKRISHANAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE ASST.COMMISSIONER OF STATE TAX-11 STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, THRISSUR 680 001 2 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES DEPARTMENT, POOTHOLE, THRISSUR 680 004 SMT. THUSHARA JAMES.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25470 OF 2019 -2- A.K.JAYASANKARAN NAMBIAR, J. ------------------------------- W.P.(C).NO.25470 OF 2019 ----------------------------------- Dated this the 25th day of September, 2019

J U D G M E N T Against Ext.P1 assessment order 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 for recovery of amounts confirmed

WP(C).No.25470 OF 2019 -3- 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.25470 OF 2019 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14

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.