Kerala High Court
M/S. Abc Impex vs Assistant Commissioner [Kvat on 27 May, 2017
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
WEDNESDAY, THE 25TH DAY OF OCTOBER 2017/3RD KARTHIKA, 1939
WP(C).No. 33994 of 2017 (Y)
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PETITIONER :
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M/S. ABC IMPEX,
VILAYANCODE, PAYYANNUR, KANNUR-670 501,
REPRESENTED BY ITS PARTNER ABDUL VAHEED.K.
BY ADV. SRI.S.ARUN RAJ
RESPONDENT(S):
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1. ASSISTANT COMMISSIONER [KVAT],
SPECIAL CIRCLE, KANNUR-670 307
2. DEPUTY COMMISSIONER (APPEALS),
KOZHIKODE-673 001
3. STATE OF KERALA,
REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT,
GOVERNMENT SECRETARIATE, TRIVANDRUM-695 001.
BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 25-10-2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
sts
WP(C).No. 33994 of 2017 (Y)
APPENDIX
PETITIONER'S EXHIBITS:
P1 COPY OF THE ASSESSMENT ORDER DATED 27/5/2017 WITH THE DEMAND
NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12
P2 COPY OF THE ASSESSMENT ORDER DATED 27/5/2017 WITH THE DEMAND
NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13
P3 COPY OF THE ASSESSMENT ORDER DATED 27/5/2017 WITH THE DEMAND
NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14
P4 COPY OF THE STATUTORY FIRST APPEAL FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12
P5 COPY OF THE STATUTORY FIRST APPEAL FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13
P6 COPY OF THE STATUTORY FIRST APPEAL FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14
P7 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT FOR THE YEAR 2011-12
P8 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT FOR THE YEAR 2012-13
P9 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT FOR THE YEAR 2013-14
RESPONDENT'S EXHIBITS: NIL
/TRUE COPY/
P.A.TO JUDGE
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A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C).No.33994 Of 2017
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Dated this the 25th day of October, 2017
JUDGMENT
Against Exts.P1 to P3 assessment orders under the Kerala Value Added Tax Act, the petitioner has preferred Exts.P4 to P6 appeals together with Exts.P7 to P9 stay petitions 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 Exts.P1 to P3 assessment orders.
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: W.P.(C).No.33994 Of 2017 2
1. The 2nd respondent shall consider and pass orders on Exts.P7 to P9 stay petitions within a period of six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner.
2. Recovery steps for recovery of amounts confirmed against petitioner by Exts.P1 to P3 assessment orders shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner. The petitioner shall produce a copy of this judgement, together with a copy of the writ petition before the 2rd respondent for further action.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE mns/25.10.17