Kerala High Court
M/S. Sahadevan Sons Private Limited vs The Commercial Tax Officer on 30 January, 2012
Author: P.R.Ramachandra Menon
Bench: P.R.Ramachandra Menon
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
WEDNESDAY, THE 1ST DAY OF AUGUST 2012/10TH SRAVANA 1934
WP(C).No. 18029 of 2012 (C)
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PETITIONER(S):
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M/S. SAHADEVAN SONS PRIVATE LIMITED,
HOTEL GOVARDHANA,ROCK GARDEN ROAD,
MALAMPUZHA,PALAKKAD,
REPRESENTED BY ITS MANAGING DIRECTOR,C.S.KRISHNANUNNI.
BY ADVS.SRI.N.MURALEEDHARAN NAIR
SRI.V.K.SHAMUSUDHEEN
RESPONDENT(S):
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1. THE COMMERCIAL TAX OFFICER,
IIND CIRCLE, PALAKKAD-678 001
2. THE DEPUTY COMMISSIONER(APPEALS),
DEPARTMENT OF COMMERCIAL TAXES,
ERNAKULAM-682 015.
3. INSPECTING ASSISTANT COMMISSIONER,
DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001.
R1 TO R3 BY SR GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 01-08-2012, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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WP(C)NO.18029/2012
APPENDIX
PETITIONER'S EXHIBITS:
P1 COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE
YEAR 2006-07 DATED 30/01/2012 UNDER KGST ACT
P2 COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE
YEAR 2006-7 DATED 13/02/2012 UNDER KVAT ACT
P3 COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE
YEAR 2007-08 DATED 07/06/2012 UNDER KGST ACT
P4 COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE
YEAR 2007-08 DATED 07/06/2012 UNDER KVAT ACT
P5 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT FOR YEAR 2006-07 DATED 08/06/2012
P6 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT FOR THE YEAR 2006-07 DATED 08/06/2012
P7 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT FOR THE YEAR 2007-08 DATED 16/07/2012
P8 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT FOR THE YEAR 2007-08 DATED 16/07/2012
P9 COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT FOR THE YEAR 2006-07 DATED 08/06/12 UNDER
KGST ACT
P10 COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT FOR THE YEAR 2006-07 DATED 08/06/12 UNDER
KVAT ACT
P11 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT FOR THE YEAR 2006-07 DATED 08/6/12 UNDER KGST ACT.
P12 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT FOR THE YEAR 2006-07 KVAT ACT DATED 08/06/12
P13 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT FOR THE YEAR 2007-08 KGST ACT DATED 16/07/12
P14 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT FOR THE YEAR 2007-08 KVAT ACT DATED 16/07/12
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WP(C)NO.18029/2012
P15 COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE
RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2006-07 DATED
29/05/2012
P16 COPY OF THE DEMAND NOTICE IN FORM NO.24 ISSUED BY 1ST RESPONDENT.
P17 COPY OF THE DEMAND NOTICE IN FORM NO.13 ISSUED BY 1ST RESPONDENT
FOR THE YEAR 2007-08 DATED 07/06/2012
P18 COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT
FOR THE YEAR 2007-08 DATED 13/06/2012
RESPONDENT'S EXHIBITS: NIL
/TRUE COPY/
P.A.TO.JUDGE
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P.R.RAMACHANDRA MENON, J.
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W.P.(c) No. 18029 OF 2012
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Dated this the 1st day of August , 2012
JUDGMENT
Challenging Exts.P1 to P4 Assessment Orders under the KGST Act and KVAT Act, the petitioner has preferred Exts.P5 to P8 appeals along with Exts.P9 and P10 petitions for condonation of delay and also accompanied by Exts.P11 to P14 petitions for stay, which are pending consideration.
2. The case of the petitioner is that without any regard to the pendecy of the above proceedings, Exts.P15 to P18 demand notices were issued which made the petitioner to approach this Court with the present writ petition.
3. Heard the learned Government Pleader as well.
4. Considering the facts and circumstances, the writ petition is disposed of, directing the second respondent to consider and pass appropriate orders on Exts.P9 and P10 petitions for condoning delay and Exts.P11 to P14 petitions for stay, in accordance with law, as WPC.No.18029/2012 2 expeditiously as possible, at any rate within one month from the date of receipt of a copy of this judgment. Coercive proceedings pursuant to Exts.P15 to P18 shall be kept in abeyance till such time.
The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the second respondent for further steps.
P.R.RAMACHANDRA MENON JUDGE sv.
WPC.No.18029/2012 2