Disposed

M/S.Krishna Hardwares v. State of Kerala

Kerala HC23 Dec 2015WP(C)/39691/2015

Case brief

AI extract

What is this about?

The petitioner challenged recovery notices issued for VAT dues before their appellate stay petition was decided. The High Court directed the appellate authority to decide the stay petition within two months and stayed the coercive recovery proceedings pending such decision.

What did the court decide?

Direction to the 3rd respondent to consider the stay petition within two months; coercive proceedings under the Kerala Revenue Recovery Act stayed until such orders are passed.

M/S.Krishna Hardwares Vs State of Kerala — Service and Employment | Kerala HC (2015)

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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 K.VINOD CHANDRAN

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WEDNESDAY, THE 23RD DAY OF DECEMBER 2015/2ND POUSHA, 1937

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WP(C).No. 39691 of 2015 (J)

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PETITIONER:

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M/S.KRISHNA HARDWARES, GUDALAI, KALPETTA - 673 121, REPRESENTED BY ITS MANAGING PARTNER - MR. K.N.R. MOHAN

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BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR

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SRI.P.GOPINATH SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.RAJA KANNAN

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RESPONDENTS:

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1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001.

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2. THE COMMERCIAL TAX OFFICER, VAT CIRCLE, KALPETTA - 673 121.

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3. THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE - 673 020.

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4. THE TAHSILDAR, REVENUE RECOVERY, AMBALAVAYAL, WAYANAD - 673 593.

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BY SPECIAL GOVERNMENT PLEADER SRI. S. SUDHISH KUMAR

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 39691 of 2015 (J)

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APPENDIX

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PETITIONER'S EXHIBITS

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P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 10.06.2015 PASSED BY THE 2ND RESPONDENT PERTAINING TO YEAR 2011-12 UNDER THE KVAT ACT

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P2: TRUE COPY OF THE APPEAL MEMORANDUM DATED 30.06.2015 (WITHOUT ANNEXURES) FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT

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P3: TRUE COPY OF THE STAY PETITION DATED 30.06.2015 FILED BY THE PETITIONER AGAINST EXT.P1 ASSESSMENT ORDER

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P4: TRUE COPY OF THE PETITION DATED 30.06.2015 FOR ADVANCE HEARING OF EXT.P2 APPEAL, FILED BEFORE THE 3RD RESPONDENT

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P5: TRUE COPY OF THE DEMAND NOTICE DATED 03.12.2015 ISSUED BY THE 4TH RESPONDENT UNDER THE KERALA REVENUE RECOVERY ACT, PERTAINING TO AMOUNTS ASSESSED UNDER EXT.P1 ASSESSMENT ORDER

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RESPONDENT'S EXHIBITS

NIL

//TRUE COPY//

P.A. TO JUDGE

JJJ

K. VINOD CHANDRAN, J.

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W.P.(C) No. 39691 of 2015 (J)

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Dated this the 23^rd day of December, 2015

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J U D G M E N T

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The petitioner preferred Ext.P2 appeal and Ext.P3

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stay petition under the Kerala Value Added Tax Act against Ext.P5 order before the 3^rd respondent. The grievance of the petitioner is that even before the stay petition has been considered by the 3^rd respondent, the 4^th respondent has issued recovery notice under the Kerala Revenue Recovery Act, 1968.

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In the above circumstance, there shall be a direction to the 3^rd respondent to consider and pass orders on Ext.P3 stay petition, within a period of two months from the date of receipt of the certified copy of this judgment and coercive proceedings shall stand stayed until such orders are passed, which order shall determine the matter thereafter.

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Writ petition disposed of.

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Sd/K.VINOD CHANDRAN, JUDGE

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jjj 23/12/15

M/S.Krishna Hardwares v. State of Kerala

Case brief

What is this about?

What did the court decide?

M/S.Krishna Hardwares v. State of Kerala

Case brief

What is this about?

What did the court decide?

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