Kerala High Court
M/S. Hillwood Imports & Exports Pvt. Ltd vs Incometax Officer (Tds) on 11 April, 2017
Author: K. Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
TUESDAY, THE 11TH DAY OF APRIL 2017/21ST CHAITHRA, 1939
WP(C).No. 12849 of 2017 (E)
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PETITIONER(S) :
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M/S. HILLWOOD IMPORTS & EXPORTS PVT. LTD.,
NH 17: CHUNGAM: FEROKE: CALICUT:
BY V.SHERIFF: MANAGING DIRECTOR.
BY ADVS. SRI.P.RAGHUNATH
SRI.PREMJIT NAGENDRAN
RESPONDENT(S) :
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1. INCOMETAX OFFICER (TDS):
AAYAKAR BHAVAN: MANANCHIRA: CALICUT- 673 002.
2. INCOMETAX APPELLATE TRIBUNAL:
COCHIN BRANCH: KAKKANAD- 682 021, COCHIN.
BY ADV. SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 11-04-2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
Msd.
WP(C).No. 12849 of 2017 (E)
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APPENDIX
PETITIONER(S)' EXHIBITS :
EXHIBIT P1: PHOTOCOPY OF ORDER U/S 206C FOR 2009-2010.
EXHIBIT P2: PHOTOCOPY OF ORDER U/S 206C FOR 2010-2011.
EXHIBIT P3: PHOTOCOPY OF ORDER U/S 206C FOR 2011-2012.
EXHIBIT P4: PHOTOCOPY OF ORDER U/S 206C FOR 2012-2013.
EXHIBIT P5: PHOTOCOPY OF ORDER U/S 206C FOR 2013-2014.
EXHIBIT P6: PHOTOCOPY OF ORDER U/S 206C FOR 2014-2015.
EXHIBIT P7: PHOTOCOPY OF COMMON ORDER IN APPEALS AGAINST EXTS.P1
TO P6 ORDERS.
EXHIBIT P8: PHOTOCOPY OF APPEAL FILED AGAINST EXT. P1 BEFORE
SECOND RESPONDENT.
EXHIBIT P9: PHOTOCOPY OF APPEAL FILED AGAINST EXT. P2 BEFORE
SECOND RESPONDENT.
EXHIBIT P10: PHOTOCOPY OF APPEAL FILED AGAINST EXT. P3 BEFORE
SECOND RESPONDENT.
EXHIBIT P11: PHOTOCOPY OF APPEAL FILED AGAINST EXT. P4 BEFORE
SECOND RESPONDENT.
EXHIBIT P12: PHOTOCOPY OF APPEAL FILED AGAINST EXT. P5 BEFORE
SECOND RESPONDENT.
EXHIBIT P13: PHOTOCOPY OF APPEAL FILED AGAINST EXT. P3 BEFORE
SECOND RESPONDENT.
EXHIBIT P14: PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P8
APPEAL.
EXHIBIT P15: PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P9
APPEAL.
EXHIBIT P16: PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P10
APPEAL.
EXHIBIT P17: PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P11
APPEAL.
EXHIBIT P18: PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P12
APPEAL.
WP(C).No. 12849 of 2017 (E)
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EXHIBIT P19: PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P13
APPEAL.
EXHIBIT P20: PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO
APPELLATE ORDER-FOR 2009-2010.
EXHIBIT P21: PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO
APPELLATE ORDER-FOR 2010-2011.
EXHIBIT P22: PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO
APPELLATE ORDER-FOR 2011-2012.
EXHIBIT P23: PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO
APPELLATE ORDER-FOR 2012-2013.
EXHIBIT P24: PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO
APPELLATE ORDER-FOR 2013-2014.
EXHIBIT P25: PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO
APPELLATE ORDER-FOR 2014-2015.
RESPONDENT(S)' EXHIBITS :
NIL
//TRUE COPY//
P.A.TO JUDGE.
Msd.
K. VINOD CHANDRAN, J.
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W.P.(C) No. 12849 of 2017 (E)
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Dated: 11th April, 2017
J U D G M E N T
The petitioner preferred Exts.P8 to P13 appeals and Exts.P14 to P19 stay petitions under the Kerala Value Added Tax Act, 2003 ('KVAT Act' for short) against Exts.P1 to P6 assessment orders and the first appellate order before the 2nd respondent. The grievance of the petitioner is that even before the stay petitions have been considered by the 2nd respondent, the recovery proceedings have been initiated under the Kerala Revenue Recovery Act, 1968.
2. In the above circumstance, there shall be a direction to the 2nd respondent to consider and pass orders on Exts.P14 to P19 stay petitions, within a period of two months from the date of receipt of the certified W.P.(C) No. 12849/2017 -2- copy of this judgment and coercive proceedings shall stand stayed until such orders are passed, which order shall determine the further steps thereafter.
Writ petition disposed of.
Sd/-
K.VINOD CHANDRAN, JUDGE jjj 11/4/17