Partly allowed

M/S. Kerala Homes Private Limited v. State of Kerala

Kerala HC10 Jan 2019WP(C)/703/2019

Case brief

AI extract

What is this about?

The High Court of Kerala, in a writ petition filed by a taxpayer against coercive recovery steps, directed the appellate forum to consider delay condonation petitions and stay orders at the earliest, within one month. The recovery authority was ordered to defer coercive actions pending this consideration.

What did the court decide?

Respondent authority to defer coercive steps; 4th respondent to consider interlocutory applications including delay condonation within one month.

M/S. Kerala Homes Private Limited Vs State of Kerala — Writ and Judicial Review | Kerala HC (2019)

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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 DAMA SESHADRI NAIDU

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THURSDAY ,THE 10TH DAY OF JANUARY 2019 / 20TH POUSHA, 1940

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WP(C).No. 703 of 2019

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PETITIONER/S:

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M/S. KERALA HOMES PRIVATE LIMITED KP III 283 G, ALZAD BUILDING, AMAPATHINKARA JN, KAZHAKOOTTAM, REPRESENTED BY K.I. MUJEEB, MG. DIRECTOR.

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BY ADVS. SRI.C.A.SADASIVAN C.V. SASI JOY.P.JOSE SRI.K.JAYAMOHANAN PILLAI K.N. KRISHNAN NAMBOOTHIRI SETHULAKSHMI P.S

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RESPONDENT/S:

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1 STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES), GOVT. SECRETARIATE, THIRUVANANTHAPURAM 695 001.

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2 ASST. COMMISSIONER(WORKS CONTRACT) COMMERCIAL TAXES, TAX TOWER, 2ND FLOOR, KARAMANA, THIRUVANANTHAPURAM, PIN-695 002.

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3 DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, TAX TOWER, 2ND FLOOR, KARAMANA THIRUVANANTHAPURAM, PIN-695 002.

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4 SECRETARY

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KERALA VALUE ADDED TAX, APPELLATE TRIBUNAL THIRUVANANTHAPURAM-695002.

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W.P.(C). No. 703 of 2019

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5 DEPUTY TAHSILDAR(RR) REVENUE RECOVERY, FORT P.O, THIRUVANANTHAPURAM, PIN-695023.

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OTHER PRESENT:

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GP DR. THUSHARA JAMES

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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JUDGMENT

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The petitioner, an assessee under the Kerala Value Added Tax Act, on the rolls of the 2^nd respondent, has been facing the proceedings for the assessment years 2011-12 to 2012-13. It filed statutory appeals before the 3^rd respondent, who rejected it. Later, the petitioner approached the 4^th respondent with second appeals. The petitioner has also filed stay petitions in the appeals, besides delay condonation petitions. The delay is said to be 60 days. The petitioner complains that before the appellate forum could consider its interlocutory applications, the respondent authority is taking coercive steps.

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W.P.(C). No. 703 of 2019

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This Court, after hearing the learned counsel on either side, disposes of this writ petition holding that the 4^th respondent will consider the interlocutory applications, including the delay condonation petitions, at the earliest and pass orders, possibly, within one month.

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The respondent authority shall defer coercive steps until the 4^th respondent considers the interlocutory applications.

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Sd/-

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DAMA SESHADRI NAIDU

JUDGE

das

APPENDIX

PETITIONER'S/S EXHIBITS:

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EXHIBIT P1: TRUE COPY OF ASSESSMENT ORDER FOR 2011-12 DATED 22.02.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P1(A) TRUE COPY OF ASSESSMENT ORDER FOR 2012-13 DATED 22.02.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2 TRUE COPY OF THE 2ND APPEAL FOR 201112 DATED 21-12-2018 FILED BEFORE 4TH RESPONDENT.

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W.P.(C). No. 703 of 2019

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-4-

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EXHIBIT P2(A) TRUE COPY OF THE 2ND APPEAL FOR 201213 DATED 21-12-2018 FILED BEFORE 4TH RESPONDENT. EXHIBIT P3 TRUE COPY OF THE PETITION FOR DELAY CONDONATION FOR THE YEAR 2011-12 DATED 21-12-2018 FILED BEFORE 4TH RESPONDENT. EXHIBIT P3(A) TRUE COPY OF THE PETITION FOR DELAY CONDONATION FOR THE YEAR 2012-13 DATED 21-12-2018 FILED BEFORE 4TH RESPONDENT. EXHIBIT P4 TRUE COPY OF THE PETITION FOR STAY FOR 2011-12 DATED 21-12-2018 FILED BEFORE 4TH RESPONDENT. EXHIBIT P4(A) TRUE COPY OF THE PETITION FOR STAY FOR 2012-13 DATED 21-12-2018 FILED BEFORE 4TH RESPONDENT. EXHIBIT P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 28-05-2018 VIDE RRC NO.2018/4667/01 FOR 2011-12 ISSUED BY 5TH RESPONDENT.

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EXHIBIT P5(A) TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 28-05-2018 VIDE RRC NO. 2018/4670/01. FOR 2012-13 ISSUED BY 5TH RESPONDENT.

M/S. Kerala Homes Private Limited v. State of Kerala

Case brief

What is this about?

What did the court decide?

M/S. Kerala Homes Private Limited v. State of Kerala

Case brief

What is this about?

What did the court decide?

What the court decided

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Issues for consideration

Statutes considered

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