Disposed

Kgm Gold v. the State Tax Officer

Kerala HC6 Jan 2020WP(C)/3/2020

Case brief

AI extract

What is this about?

The High Court directed the 2nd respondent to dispose of a pending statutory appeal and stay application within two months. Recovery proceedings under the assessment order subject to the appeal are to remain in abeyance pending the tribunal's order.

What did the court decide?

Stay on further revenue recovery steps until the 2nd respondent disposes of the stay application in the pending appeal within two months.

Kgm Gold Vs the State Tax Officer — 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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MONDAY, THE 06TH DAY OF JANUARY 2020 / 16TH POUSHA, 1941

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WP(C).No.3 OF 2020(A)

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PETITIONER/S:

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KGM GOLD KODUVALLY, KOZHIKODE, REPRESENTED BY ITS DESIGNATED PARTNER, K.SURENDRAN.

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BY ADVS. SRI.K.P.ABDUL AZEES SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA

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RESPONDENT/S:

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1 THE STATE TAX OFFICER, IVTH CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE-673 004.

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2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE-673 004.

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3 THE STATE TAX OFFICER (RECOVERY), OFFICE OF DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE-673 004.

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4 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001.

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OTHER PRESENT:

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SMT.TUSHARA JAMES, GOVT.PLEADER

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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ALEXANDER THOMAS, J.

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

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W.P.(C).No. 3 of 2019

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

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Dated this the 6^th day of January, 2020

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J U D G M E N T

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The prayers in the above Writ Petition (Civil) are as follows:

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“(i) To call for the records leading to Exhibit P-1 Order and quash the same by issuing Writ of Certiorari.

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(ii) To direct the second respondent to dispose of the Appeal as per Exhibit P-2.

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(iii) To stay further proceedings pursuant to Exhibit P-1 Assessment Order and Exhibit P-4 Revenue Recovery Notice.

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(vi) such other reliefs.”

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Heard Sri.K.P.Abdul Azees, learned counsel appearing for

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

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Aggrieved by the impugned Ext.P-1 assessment order dated 19.6.2019, the petitioner filed Ext.P-2 statutory appeal along with Ext.P-3 stay application in the said appeal. Now the petitioner is faced with Ext.P-4 revenue recovery proceedings for enforcement of Ext.P-1 assessment order, which is the subject under the appeal.

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Taking note of the facts and circumstances of the case, it is ordered in the interest of justice that the 2^nd respondent will take up

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the matter in Ext.P-3 stay application filed in Ext.P-2 appeal for consideration without much delay and after affording reasonable

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W.P.(C).3/2020 - : 3 :-

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opportunity of being heard to the petitioner/authorised representative/counsel if any, will pass orders thereon without much delay preferably within a period of 2 months from the date of production of a certified copy of this judgment. Until orders are passed on Ext.P-3 stay application as aforedirected, further steps pursuant to Ext.P-4 for enforcement of the impugned Ext.P-1 assessment order shall 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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sdk+

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Sd/- ALEXANDER THOMAS, JUDGE

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W.P.(C).3/2020 - : 4 :-

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APPENDIX

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PETITIONER'S/S EXHIBITS:

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EXHIBIT P1	THE TRUE COPY OF A NO.32110910177/2015-16 DATED BY STATE TAX OFFICER, IVTH CI AND SERVICE TAX DEPARTMENT, KO	SSESSMENT O 19.06.2019 PA RCLE, STATE G ZHIKODE.	RDER SSED OODS
EXHIBIT P2	THE TRUE COPY OF APPEAL MEMOR 2015-16 FILED BEFORE KERALA APPELLATE TRIBUNAL, KOZHIKODE.	ANDUM FOR THE VALUE ADDED	YEAR TAX
EXHIBIT P3	THE TRUE COPY OF PETITION FOR 2015-16 FILED BEFORE KERALA APPELLATE TRIBUNAL, KOZHIKODE.	STAY FOR TYE VALUE ADDED	YEAR TAX
EXHIBIT P4	THE TRUE COPY OF REVENUE NO.32/19-20 DATED 22.08.201	RECOVERY NO 9 BY SALES	TICE TAX
	OFFICER (RECOVERY), OFFI	CE OF DE	PUTY
	COMMISSIONER, STATE GOODS DEPARTMENT, KOZHIKODE.	AND SERVICE	TAX
EXHIBIT P5	THE TRUE COPY OF LETTER DATED ASSISTANT COMMISSIONER OF	23.12.2019 BY STATE TAX, S	THE TATE
	GOODS AND SERVICE TAX DEPA ADDRESSED TO THE FEDERAL BANK	RTMENT, KOZHI LTD., KODUVAL	KODE LY.

Kgm Gold v. the State Tax Officer

Case brief

What is this about?

What did the court decide?

Kgm Gold v. the State 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

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