The High Court of Kerala directed the Deputy Commissioner (Appeals) to hear and decide the pending appeal regarding a Kerala VAT assessment order within two months and stay recovery steps pending this decision.
Directs 3rd respondent to pass orders on appeal within 2 months; recovery steps to be kept in abeyance pending such orders.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
TUESDAY, THE 12TH DAY OF JANUARY 2016/22ND POUSHA, 1937
WP(C).No. 1081 of 2016 (I)
PETITIONER :
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M.NARAYANAN, AGED 56 YEARS, JAI MARUTHI ASSOCIATES, NOORANI, PALAKKAD - 678 010
BY ADVS.SRI.T.G.MADHAVANUNNI SRI.C.S.ARUN SHANKAR SMT.REVATHY P.NAIR
RESPONDENTS :
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1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 033
2. THE ASSISTANT COMMISSIONER (ASSMT) SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD - 678 001
3. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM-682 013
4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD-678 001
BY GOVERNMENT PLEADER SRI. R. RENJITH
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-01-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 1081 of 2016 (I)
APPENDIX
PETITIONER(S)' EXHIBITS
RESPONDENT(S)' EXHIBITS : NIL.
//TRUE COPY//
P.A. TO JUDGE
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A.K.JAYASANKARAN NAMBIAR, J.
W.P.(C) No.1081 of 2016
JUDGMENT
Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal and Ext.P3 stay petition before the 3rd respondent. It is the submission of the learned counsel for the petitioner that, 30% of the amount confirmed against the petitioner on Ext.P1 assessment order has already been paid.
for the petitioner, I dispose the writ petition with the following directions:
i) The 3rd respondent shall consider and pass orders on Ext.P2 appeal, within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner.
ii) Recovery steps for recovery of amounts
W.P.(c).No.1081 of 2015
: 2 :
confirmed against petitioner by Ext.P1 assessment order shall be kept in abeyance till orders are passed by the 3rd respondent as directed above and communicated to the petitioner.
sm/
Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE
2 issues framed by the court
Whether recovery of tax confirmed in assessment order can be stayed pending disposal of appeal?
Whether the assessing authority can pass appeal orders without hearing the assessee?
1 provisions across 1 enactments
M.NARAYANAN
THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM
THE ASSISTANT COMMISSIONER (ASSMT) SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD
THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM
THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD
A.K.JAYASANKARAN NAMBIAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
