Disposed

M/S.Valluvanad Fertilizers Co. v. the Commercial Tax Officer

Kerala HC13 Sept 2011WP(C)/24732/2011

Case brief

AI extract

What is this about?

Writ petition challenging demand notice issued despite pending statutory appeals against penalty orders. Court directed second respondent to expedite stay petitions and keep demand proceedings in abeyance. Petition disposed of with this direction.

What did the court decide?

Directed 2nd respondent to consider stay petitions within one month and keep proceedings under demand notice in abeyance.

M/S.Valluvanad Fertilizers Co. Vs the Commercial Tax… — GST and Indirect Tax | Kerala HC (2011)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT :

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THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON

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TUESDAY, THE 13TH SEPTEMBER 2011 / 22ND BHADRA 1933

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WP(C).No. 24732 of 2011(N)

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PETITIONER(S):

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-----------------------

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M/S.VALLUVANAD FERTILIZER CO., VELIYAD, MANNANUR, VANNIYAMKULAM, OTTAPALAM, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, K. KRISHNAKUMAR.

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BY ADV. SRI.N.MURALEEDHARAN NAIR, SRI.R. MURALIDHARAN.

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RESPONDENT(S):

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--------------------------

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1. COMMERCIAL TAX OFFICER (AA), COMMERCIAL TAXES, PALAKKAD - 678 001.

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2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM - 682 015.

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3. TAHSILDAR (TALUK OFFICE), OTTAPALAM - 679 521.

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R1 TO R3 BY GOVT. PLEADER MR.SHAMSUDDIN V.K.

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/09/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 24732 of 2011(N)

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APPENDIX

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PETITIONER'S EXHIBITS:

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EXT.P1	TRUE COPY OF THE PENALTY ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2005-06 DATED 31.10.2007 (KVAT).
EXT.P2	TRUE COPY OF THE PENALTY ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2005-06 DATED 14.12.2007 (CST).
EXT.P3	TRUE COPY OF THE APPELLATE ORDER PASSED BY DEPUTY COMMISSIONER (APPEALS), ERNAKULAM, FOR THE YEAR 2005-06 DATED 27.06.2011 (KVAT).
EXT.P4	TRUE COPY OF THE APPELLATE ORDER PASSED BY DEPUTY COMMISSIONER (APPEALS), ERNAKULAM, FOR THE YEAR 2005-06 DATED 27.06.2011 (CST).
EXT.P5	TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-06 DATED 27.08.2011 (KVAT).
EXT.P6	TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-06 DATED 27.08.2011 (CST).
EXT.P7	TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-06 DATED 27.08.2011 (KVAT).
EXT.P8	TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-06 DATED 27.08.2011 (CST).
EXT.P9	TRUE COPY OF THE DEMAND NOTICE ISSUED BY 3RD RESPONDENT FOR THE YEAR 2005-06 DATED 04.02.2011.

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RESPONDENT'S EXHIBITS: NIL.

//TRUE COPY//

P.A. TO JUDGE

P.R.RAMACHANDRA MENON, J

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W.P.(C)No.24732 of 2011

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DATED THIS THE 13^th DAY OF SEPTEMBER, 2011

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Challenging Exhibits P1 and P2 orders imposing penalty in respect of the assessment years concerned both under the Kerala Value Added Tax Act and Central Sales Tax Act, the petitioner preferred statutory appeals before the first appellate authority which culminated in Exhibits P3 and P4 declining interference. In the said circumstances, the petitioner has filed Exhibits P5 and P6 appeals before the 2^nd respondent along with Exhibits P7 and P8 petitions for stay which are pending consideration. It is without regard to the said proceedings, Exhibit P9 notice was issued by the 3^rd respondent demanding payment, which is under challenge in this Writ Petition.

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Heard the learned Government Pleader as well.

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Considering the facts and circumstances, the 2^nd

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respondent is directed to consider and pass appropriate orders on

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Exhibits P7 and P8 petitions for stay as expeditiously as possible, at any rate, within one month from the date of receipt of a copy

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W.P.(C)No. 24732/11

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-2-

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of this judgment. It is made clear that till such time, proceedings

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pursuant to Exhibits P9 shall be kept in abeyance.

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The Writ Petition is disposed of as above.

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Sd/-( P.R.RAMACHANDRA MENON , JUDGE)

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dsn

M/S.Valluvanad Fertilizers Co. v. the Commercial Tax Officer

Case brief

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M/S.Valluvanad Fertilizers Co. v. the Commercial Tax Officer

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