Dismissed

M/S.Rose Bedrolls v. Commercial Tax Officer

Kerala HC24 Dec 2012WP(C)/31188/2012

Case brief

AI extract

What is this about?

The petitioner challenged revenue recovery proceedings initiated after assessment orders for VAT. Since statutory appeals and stay petitions were pending before the 2nd respondent, preventing irreparable loss, the court directed the 2nd respondent to dispose of stay petitions within one month and kept recovery proceedings in abeyance.

What did the court decide?

The 2nd respondent directed to dispose of stay petitions within one month; Revenue Recovery proceedings kept in abeyance.

M/S.Rose Bedrolls Vs Commercial Tax Officer — GST and Indirect Tax | Kerala HC (2012)

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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 A.M.SHAFFIQUE

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MONDAY, THE 24TH DAY OF DECEMBER 2012/3RD POUSHA 1934

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WP(C).No. 31188 of 2012 (W)

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PETITIONER(S):

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M/S.ROSE BEDROLLS, RAJAGIRI P.O., KARIPPAI ROAD, SOUTH KALAMASSERY – 683 104, REPRESENTED BY ITS MANAGING PARTNER, SRI. ANTONY THARU.

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BY ADV. SRI.TOMSON T.EMMANUEL

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RESPONDENT(S):

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1. COMMERCIAL TAX OFFICER COMMERCIAL TAXES, 1ST CIRCLE, KALAMASSERY – 683 104.

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2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM – 682 015.

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3. DEPUTY TAHSILDAR (RR), KANAYANOOR TALUK, ERNAKULAM, COCHIN -682 011.

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BY GOVERNMENT PLEADER SRI. SHAIJ RAJ T.K.

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-12-12, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 31188 of 2012 (W)

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APPENDIX

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PETITIONER'S EXHIBITS:

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P1: COPY OF ASSESSMENT ORDER DATED 31.01.2012 FOR THE YEAR 2008-09 UNDER THE KVAT ACT ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT.

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P1(a): COPY OF ASSESSMENT ORDER DATED 31.01.2012 FOR THE YEAR 2009-10 UNDER THE KVAT ACT ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT.

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P1(b): COPY OF ASSESSMENT ORDER DATED 31.01.2012 FOR THE YEAR 2010-11 UNDER THE KVAT ACT ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT.

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P2: COPY OF STATUTORY APPEAL DATED 02.03.2012 FILED FOR 2008-09 AGAINST EXT.P1, BEFORE THE 2ND RESPONDENT.

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P2(a): COPY OF STATUTORY APPEAL DATED 02.03.2012 FILED FOR 2009-10 AGAINST EXT.P1(a), BEFORE THE 2ND RESPONDENT.

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P2(b): COPY OF STATUTORY APPEAL DATED 02.03.2012 FILED FOR 2010-11 AGAINST EXT.P1(b), BEFORE THE 2ND RESPONDENT.

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P3: COPY OF PETITION FOR EARLY HEARING SUBMITTED BY THE PETITIONER, FOR 2008-09, BEFORE 2ND RESPONDENT, ALONG WITH EXT.P2.

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P3(a): COPY OF PETITION FOR EARLY HEARING SUBMITTED BY THE PETITIONER, FOR 2009-10, BEFORE 2ND RESPONDENT, ALONG WITH EXT.P2(a).

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P3(b): COPY OF PETITION FOR EARLY HEARING SUBMITTED BY THE PETITIONER, FOR 2010-11, BEFORE 2ND RESPONDENT, ALONG WITH EXT.P2(b).

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P4: COPY OF STAY PETITION SUBMITTED BY THE PETITIONER FOR THE YEAR 2008-09, BEFORE THE 2ND RESPONDENT, ALONG WITH EXT.P2.

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P4(a): COPY OF STAY PETITION SUBMITTED BY THE PETITIONER FOR THE YEAR 2009-10, BEFORE THE 2ND RESPONDENT, ALONG WITH EXT.P2(a).

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P4(b): COPY OF STAY PETITION SUBMITTED BY THE PETITIONER FOR THE YEAR 2010-11, BEFORE THE 2ND RESPONDENT, ALONG WITH EXT.P2(b).

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P5: COPY OF REVENUE RECOVERY NOTICE IN FORM NO.1 DATED 07.12.2012 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT AGAINST EXT.P1 ASSESSMENT.

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P5(a): COPY OF REVENUE RECOVERY NOTICE IN FORM NO.1 DATED 07.12.2012 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT AGAINST EXT.P1(a) ASSESSMENT.

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WP(C).No. 31188 of 2012 (W)

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P5(b): COPY OF REVENUE RECOVERY NOTICE IN FORM NO.10 DATED 07.02.2012 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT AGAINST EXT.P1(a) ASSESSMENT.

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P5(c): COPY OF REVENUE RECOVERY NOTICE IN FORM NO.1 DATED 07.02.2012 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT AGAINST EXT.P1(c) ASSESSMENT. P5(d): COPY OF REVENUE RECOVERY NOTICE IN FORM NO.10 DATED 07.02.2012 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT AGAINST EXT.P1(c) ASSESSMENT.

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RESPONDENT'S EXHIBITS: NIL

//TRUE COPY//

P.A. TO JUDGE

A.M.SHAFFIQUE, J.

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W.P(C) No. 31188 OF 2012

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Dated this the 24^th day of December, 2012

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J U D G M E N T

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This writ petition is filed challenging Revenue Recovery proceedings initiated against the petitioner for the amount demanded as Value Added Tax as per the assessment orders produced as Ext.D1 series.

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The petitioner had already filed statutory appeals which are pending before the 2^nd respondent. Ext.P2 series are the appeals. Along with the appeal, necessary stay petitions have already been filed.

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The complaint of the petitioner is that since the matter is pending in appeal and stay petitions are filed which are not disposed of, the petitioner will suffer irreparable loss if the the Revenue Recovery proceedings are initiated at this point of time.

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Heard the learned Government Pleader as well.

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-2-

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Taking into consideration the facts and circumstances involved in the matter, I direct the 2^nd respondent to dispose of the stay petitions filed along with Ext.P2 appeals within a period of one month from the date of receipt of a copy of this judgment. Until such time, Ext.P5 series (Revenue Recovery proceedings) shall be kept in abeyance.

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Writ petition is disposed of as above.

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Sd/A.M.SHAFFIQUE, JUDGE.

//TRUE COPY//

P.A. TO JUDGE

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M/S.Rose Bedrolls v. Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

M/S.Rose Bedrolls v. Commercial Tax Officer

Case brief

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