Disposed

S.Ajithkumar v. Asst.Commissioner (Assessment)

Kerala HC11 Jan 2016WP(C)/859/2016

Case brief

AI extract

What is this about?

This writ petition challenged recovery steps pursued against the petitioner based on penalty and assessment orders. The High Court directed lower authorities to dispose of stay petitions within one month and immediately stayed all recovery actions pending such orders. It mandated that final orders must be reasoned and address the prima facie existence of a case for stay.

What did the court decide?

Stay of recovery proceedings pending disposal of pending appeals and stay petitions within one month; direction to pass reasoned orders addressing prima facie case for stay.

S.Ajithkumar Vs Asst.Commissioner (Assessment) — 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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MONDAY, THE 11TH DAY OF JANUARY 2016/21ST POUSHA, 1937

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WP(C).No. 859 of 2016 (F)

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PETITIONER:

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S.AJITHKUMAR, M/S. SREE VINAYAKA MOTORS, PULAMON P.O., KOTTARAKKARA, KOLLAM DISTRICT.

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

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RESPONDENTS:

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1. ASST. COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, KOTTARAKKARA-691 506.

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2. THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,

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KOLLAM-691 001.

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3. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES,

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KOLLAM-691 001.

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4. THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, KOTTARAKKARA-691 506.

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BY GOVERNMENT PLEADER SRI.R.RANJITH

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-01-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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sts

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WP(C).No. 859 of 2016 (F)

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APPENDIX

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PETITIONER(S)' EXHIBITS

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EXHIBIT P1COPY OF PENALTY ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 31-08-2015.

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EXHIBIT P1(A)- COPY OF PENALTY ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2-13-14 DATED 31-08-2015.

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EXHIBIT P2COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 17-11-2015.

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EXHIBIT P2(A)- COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 31-08-2015.

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EXHIBIT P2(B)- COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 31-08-2015.

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EXHIBIT P3COPY OF REVISION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 14-10-2015.

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EXHIBIT P3(A)- COPY OF REVISION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 14-10-2015.

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EXHIBIT P4COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2011-12 DATED 14-10-2015.

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EXHIBIT P4(A)- COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2012-13 DATED 14-10-2015.

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EXHIBIT P4(B)- COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2013-14 DATED 14-10-2015.

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EXHIBIT P5COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 14-10-2015.

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EXHIBIT P5(A)- COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 14-10-2015.

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EXHIBIT P6COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2011-12 DATED 14-12-2015.

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EXHIBIT P6(A)- COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2012-13 DATED 14-10-2015.

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EXHIBIT P6(B)- COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2013-14 DATED 14-10-2015

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RESPONDENT(S)' EXHIBITS:

NIL

/TRUE COPY/

P.A.TO JUDGE

sts

A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.859 of 2016

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............................................................. Dated this the 11^th day of January, 2016

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J U D G M E N T

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Against Ext.P1 series of penalty orders under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P3 series of revisions and Ext.P5 series of stay petitions before the 2^nd respondent. Similarly against Ext.P2 series of assessment orders under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P4 series of appeals and Ext.P6 series of stay petitions before the 3^rd 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 Exts.P1 series of penalty orders and Ext.P2 series of assessment orders.

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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

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W.P.(C). No. 859 of 2016

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writ petition with the following directions:

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i. The 2^nd and 3^rd respondents shall consider and pass orders on Exts.P5 and P6 series of stay 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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ii. Recovery steps for recovery of amounts confirmed against petitioner by Exts.P1 series of penalty orders and Ext.P2 series of assessment orders shall be kept in abeyance till such time as orders are passed by the 2^nd and 3^rd respondents as directed above and communicated to the petitioner.

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iii. The order to be passed by the 2^nd and 3^rd respondents shall be a reasoned one adverting to the contentions of the petitioner regarding existence of a prima facie case for a stay of recovery pending disposal of the appeal.

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A.K.JAYASANKARAN NAMBIAR JUDGE

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mns/11.01.16

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W.P.(C). No. 859 of 2016

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-3-

S.Ajithkumar v. Asst.Commissioner (Assessment)

Case brief

What is this about?

What did the court decide?

S.Ajithkumar v. Asst.Commissioner (Assessment)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

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