M/S. Ark Info Solutions PVT. LTD. vs. State Tax Officer
Facts
The petitioner, M/s. Ark Info Solutions Pvt. Ltd., is aggrieved by an order of assessment dated March 27, 2021, passed by the 1st respondent (State Tax Officer) for the assessment year 2015-16 under the KVAT Act. The petitioner has filed a statutory appeal (Ext.P2) before the 2nd respondent (Deputy Commissioner (Appeals)) and a petition for stay of proceedings (Ext.P3). The petitioner apprehends coercive proceedings, including revenue recovery as indicated by Ext.P4 demand notice dated December 21, 2021, issued by the 3rd respondent, even before the stay petition is considered. Consequently, the petitioner has filed this writ petition seeking intervention.
Held
The Court held that the writ petition could be disposed of with a direction. The 2nd respondent, the Deputy Commissioner (Appeals), was directed to consider and pass orders on the petitioner's stay petition (Ext.P3) within a period of two months from the date of receipt of a copy of the judgment. Until a decision is taken on the stay petition, all coercive proceedings against the petitioner were to be kept in abeyance. The Court did not decide on the merits of the assessment order or the appeal itself, focusing solely on the procedural aspect of the stay petition.
Key Issues
1. Whether the 2nd respondent (Deputy Commissioner (Appeals)) should be directed to consider and pass orders on the petitioner's stay petition (Ext.P3) within a specified period? Petitioner's contention: The petitioner argued that they have filed an appeal and a stay petition before the appellate authority and are apprehending coercive recovery proceedings before the stay petition is adjudicated. They seek a direction for the expeditious disposal of the stay petition and a stay on coercive measures until then. Revenue's contention: The judgment does not record any specific arguments made by the respondents. However, the court considered the submissions of both parties.
Sections Cited
Section 25(1)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 25TH DAY OF FEBRUARY 2022 / 6TH PHALGUNA, 1943 WP(C) NO. 6369 OF 2022 PETITIONER : M/S. ARK INFO SOLUTIONS PVT. LTD., 38/736-B5, GROUND FLOOR, ROYAL STADIUM MANSION, KADAVANTHRA, COCHIN-682020, REPRESENTED BY ITS ADMINISTRATION EXECUTIVE AND AUTHORIZED SIGNATORY, SRI. JANAM VEER SINGH MALIK. BY ADV TOMSON T.EMMANUEL RESPONDENTS : 1 STATE TAX OFFICER, SGST DEPARTMENT, 2ND CIRLCE, THRIPPUNITHURA-682301. 2 DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682015. 3 DEPUTY COMMISSIONER OF STATE TAX, SGST DEPARTMENT, CIVIL STATION, KAKKANAD, COCHIN-682030. BY DR.THUSHARA JAMES, SENIOR GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 6369 OF 2022 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.6369 of 2022 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 25th day of February, 2022 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2015-16, petitioner has preferred an appeal before the 2nd res
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