Partly allowed

Kerala State Civil Supplies Corporation v. the Commercial Tax Officer-Ii

Kerala HC5 Jan 2016WP(C)/134/2016

Case brief

AI extract

What is this about?

The High Court of Kerala directed the Deputy Commissioner (Appeals) to pass orders on stay and delay condonation petitions within one month after a hearing and stayed recovery steps pending such orders.

What did the court decide?

Recovery steps under Ext.P1 and P2 stayed pending orders on stay petitions by the 2nd respondent; 2nd respondent directed to decide_ext.P5, P6, P7, and P8 within one month.

Kerala State Civil Supplies Corporation Vs the… — GST and Indirect Tax | Kerala HC (2016)

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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.K.JAYASANKARAN NAMBIAR

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TUESDAY, THE 5TH DAY OF JANUARY 2016/15TH POUSHA, 1937

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WP(C).No. 134 of 2016 (N)

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PETITIONER :

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KERALA STATE CIVIL SUPPLIES CORPORATION TALUK DEPOT AT KANHANGAD, REPRESENTED BY ITS DEPOT MANAGER P.V. JAYAPRAKASH.

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BY ADV. SRI.N.D.PREMACHANDRAN

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RESPONDENTS :

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1. THE COMMERCIAL TAX OFFICER-II HOSDURG-671315.

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2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOZHIKODE – 673001.

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3. THE TAHSILDAR, REVENUE RECOVERY, HOSDURG – 671315.

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R1 TO R3 BY GOVT. PLEADER SMT. K.T. LILLY

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-01-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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...2/-

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WP(C).No. 134 of 2016 (N)

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APPENDIX

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PETITIONERS' EXHIBITS :

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EXT. P1:-	COPY OF THE ASSESSMENT ORDER DTD. 26/3/2014 FOR THE ASSESSMENT YEAR 2007-08.
EXT. P2:-	COPY OF THE ASSESSMENT ORDER DTD. 26/3/2014 FOR THE ASSESSMENT YEAR 2008-09.
EXT. P3:-	COPY OF THE APPEAL MEMORANDA DTD. 28/7/2015 FOR THE ASSESSMENT YEAR 2007-08.
EXT. P4:-	COPY OF THE APPEAL MEMORANDA DTD. 28/7/2015 FOR THE ASSESSMENT YEAR 2008-09.
EXT. P5:-	COPY OF THE STAY PETITION DTD. 29/7/2015 FILED FOR THE ASSESSMENT YEAR 2007-08.
EXT. P6:-	COPY OF THE STAY PETITION DTD. 29/7/2015 FILED FOR THE ASSESSMENT YEAR 2008-09.
EXT. P7:-	COPY OF THE APPLICATION DTD. 29/7/2015 FOR CONDONING THE DELAY FILED FOR THE ASSESSMENT YEAR 2007-08.
EXT. P8:-	COPY OF THE APPLICATION DTD. 29/7/2015 FOR CONDONING THE DELAY FILED FOR THE ASSESSMENT YEAR 2008-09.
EXT. P9:-	COPY OF THE APPLICATION DTD. 28/7/2015 FOR EARLY HEARING FILED BEFORE THE 2ND RESPONDENT.
EXT. P10:-	COPY OF THE APPLICATION DTD. 28/7/2015 FOR EARLY HEARING FILED BEFORE THE 2ND RESPONDENT.
EXT. P11:-	COPY OF THE REVENUE RECOVERY NOTICE DTD. 25/4/2015.
EXT. P12:-	COPY OF THE REVENUE RECOVERY NOTICE DTD. 25/4/2015.
EXT. P13:-	COPY OF THE REVENUE RECOVERY NOTICE DTD. 22/4/2015
RESPONDEN	T(S)' EXHIBITS : NIL

//TRUE COPY//

P.S. TO JUDGE

A.K.JAYASANKARAN NAMBIAR, J.

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W.P.(C).NO.134 OF 2016 (N)

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Dated this the 5^th day of January, 2016

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J U D G M E N T

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Against Exts.P1 and P2 assessment orders under the KVAT Act, the petitioner had preferred Exts.P3 and P4 appeals before the 2^nd respondent. Along with the appeals, the petitioner had also preferred Exts.P5 and P6 stay petitions and Exts.P7 and P8 delay condonation petitions before the 2^nd respondent. It is the case of the petitioner that even prior to considering the stay petitions, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Exts.P1 and P2 assessment orders.

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I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents.

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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:

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W.P.(C).No.134/2016

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The 2^nd respondent shall consider and pass orders on Exts.P5 and P6 stay petitions and Exts.P7 and P8 delay condonation petitions within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

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Recovery steps for recovery of amounts confirmed against petitioner pursuant to Exts.P1 and P2 assessment orders shall be kept in abeyance till orders are passed by the 2^nd respondent as directed above and communicated to the petitioner.

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A.K.JAYASANKARAN NAMBIAR JUDGE

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prp/5/1/16

Kerala State Civil Supplies Corporation v. the Commercial Tax Officer-Ii

Case brief

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Kerala State Civil Supplies Corporation v. the Commercial Tax Officer-Ii

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