Disposed

M/S. Rainbow Traders v. the Commercial Tax Officer, Kunnamkulam

Kerala HC21 Jan 2016WP(C)/2420/2016

Case brief

AI extract

What is this about?

The High Court directed the Deputy Commissioner (Appeals) to decide the stay petition within one month. Recovery steps pending the assessment order were ordered to remain in abeyance until the stay petition is decided and communicated.

What did the court decide?

Stay petition to be decided within one month; recovery steps kept in abeyance pending such decision.

M/S. Rainbow Traders Vs the Commercial Tax Officer… — 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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THURSDAY, THE 21ST DAY OF JANUARY 2016/1ST MAGHA, 1937

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WP(C).No. 2420 of 2016 (B)

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PETITIONER :

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M/S. RAINBOW TRADERS CHIRAKKAL, KUNNAKULAM REPRESENTED BY ITS POWER ATTORNEY HOLDER SIMLA K.P. KARATHALIL HOUSE, NANNANMUKKU (PO), MALAPPURAM DISTRICT.

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BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V. MENON SRI.MAHESH V. MENON

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RESPONDENT(S) :

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1. THE COMMERCIAL TAX OFFICER, KUNNAMKULAM - 680 503.

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2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, THRISSUR - 680 001.

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3. THE DEPUTY TAHSILDAR (RR) THALAPPILLY TALUK, THALAPPILLY - 680 501

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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 21-01-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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...2/-

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WP(C).No. 2420 of 2016 (B)

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APPENDIX

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PETITIONERS' EXHIBITS :

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EXT.P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 31-7-2015.

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EXT.P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 16-9-2015.

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EXT.P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 16-9-2015.

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EXT.P4 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT DATED 7-1-2016.

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EXT.P5 COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 3RD RESPONDENT DATED 7-1-2016.

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RESPONDENT(S)' EXHIBITS : NIL

//TRUE COPY//

P.A. TO JUDGE

A.K.JAYASANKARAN NAMBIAR, J.

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............................................................. W.P.(C).No.2420 of 2016

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............................................................. Dated this the 21^th day of January, 2016

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J U D G M E N T

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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 2^nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are sought to be pursued for recovery of the amounts confirmed by Ext.P1 assessment order.

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I have heard the learned counsel for the petitioner and also the learned Government Pleader 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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i. The 2^nd respondent shall consider and pass orders on Ext.P3 stay petition within a period of one month from the date of receipt of a copy

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-2-

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W.P.(C). No. 2420 of 2016

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of this judgment, after hearing the petitioner.

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ii. Recovery steps for recovery of amounts confirmed against petitioner by Ext.P1 assessment order shall be kept in abeyance till such time as 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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mns/21.01.16

M/S. Rainbow Traders v. the Commercial Tax Officer, Kunnamkulam

Case brief

What is this about?

What did the court decide?

M/S. Rainbow Traders v. the Commercial Tax Officer, Kunnamkulam

Case brief

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