Dismissed

M/S. Penco Marbles and Granites v. the Assistant Commissioner (Assmt)

Kerala HC7 Jan 2020WP(C)/157/2020

Case brief

AI extract

What is this about?

A single-day disposal order where the High Court directed the Deputy Commissioner to adjudicate a stay petition filed against revenue recovery proceedings without causing further delay, pending final orders.

What did the court decide?

The 4th respondent shall adjudicate the stay application; coercive steps pursuant to revenue recovery proceedings are to be kept in abeyance.

M/S. Penco Marbles and Granites Vs the Assistant… — GST and Indirect Tax | Kerala HC (2020)

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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 ALEXANDER THOMAS

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TUESDAY, THE 07TH DAY OF JANUARY 2020 / 17TH POUSHA, 1941

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WP(C).No.157 OF 2020(T)

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PETITIONER:

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M/S. PENCO MARBLES AND GRANITES THRISSUR ROAD, KANIPAYYOOR P.O., KUNNAMKULAM, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER V.A.ABOOBACKER.

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BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI

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RESPONDENTS:

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1 THE ASSISTANT COMMISSIONER (ASSMT) SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE, THRISSUR-680 004.

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2 THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, KUNNAMKULAM-680 503.

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3 THE ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE, THRISSUR-680 004.

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4 THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE, THRISSUR-680 004.

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5 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, STATE TAX COMPLEX, POOTHOLE, THRISSUR-680 004.

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SMT.THUSHARA JAMES, GOVT.PLEADER

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No.157 OF 2020(T)

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ALEXANDER THOMAS, J.

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===========================

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W.P(C) No.157 of 2020

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===========================

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Dated this the 07^th day of January, 2020

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JUDGMENT

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Against Ext.P4 order, the petitioner has filed Ext.P7 appeal and Ext.P8 stay petition. The petitioner's grievance is that during the pendency of the stay petition, Ext.P-9 revenue recovery proceedings have been initiated for enforcement of the impugned Ext.P4 order by the assessing authority for recovery of the disputed amounts.

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Heard Sri.P.N.Damodaran Namboodiri, learned counsel

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appearing for the petitioner and Smt.Thushara James, learned Government Pleader appearing for the respondents.

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After hearing both sides and after taking note of the facts and circumstances of the case, it is ordered in the interest of justice that the 4^th respondent shall take up the matters in Ext.P8 stay application filed in Ext.P7 appeal and after affording reasonable opportunity of being heard to the petitioner through their authorised representative/counsel, if any, shall pass orders on those applications

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WP(C).No.157 OF 2020(T)

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without much delay, preferably within a period of two months from the date of production of a certified copy of this judgment. Until orders are thus passed on the abovesaid Ext.P8 stay application, further coercive steps pursuant to Ext.P-9 revenue recovery proceedings for enforcement of the impugned Ext.P-4 order will be kept in abeyance.

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With these observations and directions, the above Writ Petition (Civil) stands finally disposed of.

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Sd/-

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ALEXANDER THOMAS JUDGE

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vgd

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WP(C).No.157 OF 2020(T)

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APPENDIX

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PETITIONER'S/S EXHIBITS:

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EXHIBIT P1 TRUE COPY OF THE APPELLATE ORDER NO.KVATA 185/13 DATED 09.10.2015 PASSED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE ORDER NO.32081244175/2010-11 (MODIFIED) DATED 29.05.2019 FOR THE YEAR 2010-11 PASSED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P3 TRUE COPY OF THE RECTIFICATION PETITION DATED 09.07.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P4 TRUE COPY OF THE RECTIFICATION REJECTION ORDER NO.32081244175/2010-11 DATED 27.11.2019 PASSED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P5 TRUE COPY OF THE RECTIFICATION PETITION DATED 16.12.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P6 TRUE COPY OF THE JUDGMENT IN WRIT PETITION NO.35255/2019 DATED 20.12.2019 BY THIS HON'BLE COURT. EXHIBIT P7 TRUE COPY OF THE APPEAL NO.KVAT 667/19 DATED 26.12.2019 FILED UNDER SECTION 55(2) OF KVAT ACT BEFORE THE 4TH RESPONDENT. EXHIBIT P8 TRUE COPY OF THE STAY PETITION DATED 26.12.2019 FILED BEFORE THE 4TH RESPONDENT. EXHIBIT P9 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.A7-997/2013 RRC NO.03/2013-14 DATED 04.12.2019 ISSUED BY THE 5TH RESPONDENT TO THE PETITIONER.

M/S. Penco Marbles and Granites v. the Assistant Commissioner (Assmt)

Case brief

What is this about?

What did the court decide?

M/S. Penco Marbles and Granites v. the Assistant Commissioner (Assmt)

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

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