Disposed

M/S. Supreme Wedding Collection v. the Commercial Tax Officer

Kerala HC17 Oct 2017WP(C)/32987/2017

Case brief

AI extract

What is this about?

This writ petition challenged recovery steps initiated against the petitioner prior to the disposal of a stay petition. The High Court directed the Appellate Officer to dispose of the stay petition within six weeks and keep all recovery proceedings in abeyance until a decision is reached.

What did the court decide?

Stay on recovery steps pending disposal of stay petition by the 2nd Respondent within 6 weeks.

M/S. Supreme Wedding Collection Vs the Commercial Tax… — GST and Indirect Tax | Kerala HC (2017)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT:

¶3

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

¶4

TUESDAY, THE 17TH DAY OF OCTOBER 2017/25TH ASWINA, 1939

¶5

WP(C).No. 32987 of 2017 (W)

¶6

PETITIONER:

¶7

M/S.SUPREME WEDDING COLLECTION, NORTH NADA, KODUNGALLUR, THRISSUR DISTRICT, REPRESENTED BY ITS PARTNER, SANIL V.S.

¶8

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

¶9

RESPONDENTS:

¶10

1. THE COMMERCIAL TAX OFFICER, KODUNGALLUR - 680 664.

¶11

2. THE ASST. COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR - 680 004.

¶12

BY GOVERNMENT PLEADER SRI.SHAMSUDHEEN.V.K.

¶13

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶14

mbr/

¶15

WP(C).No. 32987 of 2017 (W)

¶16

APPENDIX

¶17

PETITIONERS' EXHIBITS:

¶18

EXHIBIT P1 : COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 31.8.2017. EXHIBIT P2 : COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 10.10.2017.

¶19

EXHIBIT P3 : COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 10.10.2017. RESPONDENTS' EXHIBITS: NIL.

¶20

//TRUE COPY// P.S. TO JUDGE

¶21

mbr/

¶22

A.K.JAYASANKARAN NAMBIAR, J.

¶23

¶24

W.P.(C) No.32987 of 2017

¶25

- - - - Dated this the 17^th day of October, 2017

¶26

JUDGMENT

¶27

Against Ext. P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petitions before the 2^nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext. P1 assessment order.

¶28

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

¶29

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:

¶30

i) The 2^nd respondent shall consider and pass orders on Ext.P3 stay petition within a period of six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner.

¶31

ii) Recovery steps for recovery of amounts confirmed against petitioner by Ext.P1 assessment order shall be kept in abeyance till orders are passed by the 2^nd respondent as

¶32

W.P.(c).No.32987 of 2017

¶33

: 2 :

¶34

directed above and communicated to the petitioner.

¶35

Iii) The petitioner shall produce a copy of the writ petition along with a copy of this judgment, before the 2^nd respondent, for further action.

¶36

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE

¶37

sm/

M/S. Supreme Wedding Collection v. the Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

M/S. Supreme Wedding Collection v. the Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

R.Dhanalakshmi Vs Senior Manager

Ella Aboobacker Vs Union Territory of Lakshadweep

P.C.Balakrishnan Vs the Kerala Gramin Bank

Renjith M.P Vs the Syndicate Bank

Ansari a Vs Commercial Tax Officer

Dijoe Darvin Vs Indusind Bank Limited