Disposed

Kerala State Civil Supplies Corporation Ltd. v. the Commercial Tax Officer

Kerala HC13 Jan 2017WP(C)/856/2017

Case brief

AI extract

What is this about?

The High Court directed the Deputy Commissioner (Appeals) to dispose of pending stay and appeal applications and condonation of delay applications within two months. Coercive recovery proceedings were stayed pending the appellate authority's orders, keeping the matter in abeyance without deciding on merits.

What did the court decide?

Direction to the 2nd respondent to dispose of pending stay, appeal, and delay condonation applications within two months; coercive proceedings stayed pending appellate orders.

Kerala State Civil Supplies Corporation Ltd. Vs the… — GST and Indirect Tax | Kerala HC (2017)

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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 K.VINOD CHANDRAN

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FRIDAY, THE 13TH DAY OF JANUARY 2017/23RD POUSHA, 1938

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WP(C).No. 856 of 2017 (F)

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PETITIONER(S):

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KERALA STATE CIVIL SUPPLIES CORPORATION LTD., TALUK DEPOT AT KODUVALLY, REPRESENTED BY ITS DEPOT MANAGER (IN-CHARGE), SRI.RAJAN T.K.

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BY ADV. SHRI N.D.PREMACHANDRAN,SC,SUPPLYCO

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RESPONDENT(S):

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1. THE COMMERCIAL TAX OFFICER, IVTH CIRCLE, KOZHIKODE 673 001.

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2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOZHIKODE 673 001.

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3. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, THAMARARASSERRY 673 002.

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BY GOVERNMENT PLEADER WRI. V.K. SHAMSUDDIN

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-01-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 856 of 2017 (F)

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APPENDIX

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PETITIONER( -----------	S)' EXHIBITS ------------
EXT.P1	COPY OF ASSESSMENT ORDER DATED 23/8/2016 FOR THE ASSESSMENT YEAR 2009-10.
EXT.P2	COPY OF ASSESSMENT ORDER DATED 23/8/2016 FOR THE ASSESSMENT YEAR 2010-11
EXT.P3	COPY OF ASSESSMENT ORDER DATED 23/8/2016 FOR THE ASSESSMENT YEAR 2011-12
EXT.P4	COPY OF ASSESSMENT ORDER DATED 23/8/2016 FOR THE ASSESSMENT YEAR 2012-13
EXT.P5	COPY OF ASSESSMENT ORDER DATED 23/8/2016 FOR THE ASSESSMENT YEAR 2013-14
EXT.P6	COPY OF THE APPEAL MEMORANDA DATED 12.2016 FOR THE ASSESSMENT YEAR 2009-10
EXT.P7	COPY OF THE APPEAL MEMORANDA DATED 12.2016 FOR EXHIBIT P THE ASSESSMENT YEAR 2010-11
EXT.P8	COPY OF THE APPEAL MEMORANDA DATED 12.2016 FOR EXHIBIT P THE ASSESSMENT YEAR 2011-12
EXT.P9	COPY OF THE APPEAL MEMORANDA DATED 2.2016 FOR EXHIBIT P THE ASSESSMENT YEAR 2012-13
EXT.P10	COPY OF THE APPEAL MEMORANDA DATED 12.2016 FOR EXHIBIT P THE ASSESSMENT YEAR 2013-14
EXT.P11	COPY OF THE STAY PETITION DATED 12-2016 FOR THE ASSESSMENT YEAR 2009-10
EXT.P12	COPY OF THE STAY PETITION DATED 12-2016 FOR THE ASSESSMENT YEAR 2010-11
EXT.P13	COPY OF THE STAY PETITION DATED 12-2016 FOR THE ASSESSMENT YEAR 2011-12
EXT.P14	COPY OF THE STAY PETITION DATED 12-2016 FOR THE ASSESSMENT YEAR 2012-13
EXT.P15	COPY OF THE STAY PETITION DATED 12-2016 FOR THE ASSESSMENT YEAR 2013-14
EXT.P16	COPY OF THE APPLICATION DATED 12.2016 FOR CONDONING THE DELAY FILED FOR THE ASSESSMENT YEAR 2009-10.
EXT.P17	COPY OF THE APPLICATION DATED 12.2016 FOR CONDONING THE DELAY FILED FOR THE ASSESSMENT YEAR 2010-11
EXT.P18 EL	COPY OF THE APPLICATION DATED 12.2016 FOR CONDONING THE DELAY FILED FOR THE ASSESSMENT YEAR 2011-12

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WP(C).No. 856 of 2017 (F)

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--------------------------

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EXT.P19	COPY OF THE APPLICATION DATED 12.2016 FOR CONDONING THE DELAY FILED FOR THE ASSESSMENT YEAR 2012-13
EXT.P20	COPY OF THE APPLICATION DATED 12.2016 FOR CONDONING THE DELAY FILED FOR THE ASSESSMENT YEAR 2013-14
EXT.P21	COPY OF THE APPLICATION DATED 12.2016 FOR EARLY HEARING FILED BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2009-10
EXT.P22	COPY OF THE APPLICATION DATED 12.2016 FOR EARLY HEARING FILED BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2010-11
EXT.P23	COPY OF THE APPLICATION DATED 12.2016 FOR EARLY HEARING FILED BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2011-12
EXT.P24	COPY OF THE APPLICATION DATED 12.2016 FOR EARLY HEARING FILED BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2012-13
EXT.P25	COPY OF THE APPLICATION DATED 12.2016 FOR EARLY HEARING FILED BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2013-14
EXT.P26	COPY OF THE REVENUE RECOVERY NOTICE (U/S.7) DATED 17/11/2016 OF THE ASSESSMENT YEAR 2009-10
EXT.P27	COPY OF THE REVENUE RECOVERY NOTICE (U/S.34) DATED 17/11/2016 FOR THE ASSESSMENT YEAR 2009-10
EXT.P28	COPY OF THE REVENUE RECOVERY NOTICE (U/S.7) DATED 17/11/2016 FOR THE ASSESSMENT YEAR 2010-11
EXT.P29	COPY OF THE REVENUE RECOVERY NOTICE (U/S.34) DATED 17/11/2016 FOR THE ASSESSMENT YEAR 2010-11
EXT.P30	COPY OF THE REVENUE RECOVERY NOTICE (U/S.7) DATED 17.11.2016 FOR THE ASSESSMENT YEAR 2011-12
EXT.P31	COPY OF THE REVENUE RECOVERY NOTICE (U/S.34) DATED 17/11/2016 FOR THE ASSESSMENT YEAR 2011-12
EXT.P32	COPY OF THE REVENUE RECOVERY NOTICE (U/S.7) DATED 17/11/2016 FOR THE ASSESSMENT YEAR 2012-13
EXT.P33	COPY OF THE REVENUE RECOVERY NOTICE (U/S.34) DATED 17/11/2016 FOR THE ASSESSMENT YEAR 2012-13
EXT.P34	COPY OF THE REVENUE RECOVERY NOTICE (U/S.7) DATED 17/11/2016 FOR THE ASSESSMENT YEAR 2013-14
EXT.P35	COPY OF THE REVENUE RECOVERY NOTICE (U/S.34) DATED 17/11/2016FOR THE ASSESSMENT YEAR 2013-14

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WP(C).No. 856 of 2017 (F)

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RESPONDENT(S)' EXHIBITS -----------------------

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NIL

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TRUE COPY P.S. TO JUDGE

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K. VINOD CHANDRAN, J.

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===================== W.P.(C)No.856 of 2017 - F

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========================= Dated this the 13^th day of January, 2017

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J U D G M E N T

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Exts.P1 to P5 are the assessment orders passed

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against the petitioner for the assessment years 2009-10 to 2013-14 respectively. Against these orders, petitioner filed Exts.P6 to P10 appeals, which are accompanied by Exts.P11 to P15 stay petitions and also Exts.P16 to P20 applications to condone twenty five days' delay in filing appeal, before the 2^nd respondent. Appeals and stay petitions along with the delay condonation applications, are pending before the 2^nd respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed.

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In the above circumstances, it is directed that the appellate authority, the 2^nd respondent herein, consider and dispose of Exts.P11 to P15 stay applications together with

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W.P.(C)No.856/2017

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Exts.P16 to P20 delay condonation applications, within a period of two months from the date of receipt of a certified coy of this judgment and the coercive proceedings be stayed until such orders are passed, which order shall determine the matter thereafter. The consideration is also to be made keeping in mind proviso to Section 55(1) of the Kerala Value Added Tax Act, 2003 and condition if at all imposed confined to 20% or less of the tax demand, at the first appellate stage.

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The writ petition is disposed of without any observation on merits and keeping in abeyance the recovery till such time as the directions herein are complied with by the appellate authority, whose orders shall determine the further steps thereafter.

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Sd/K. VINOD CHANDRAN, JUDGE

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SB/13/01/2017

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// true copy//

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P.A to Judge

Kerala State Civil Supplies Corporation Ltd. v. the Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

Kerala State Civil Supplies Corporation Ltd. v. the Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

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Issues for consideration

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