Disposed

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

Kerala HC10 Feb 2020WP(C)/2134/2020

Case brief

AI extract

What is this about?

In a writ petition challenging service of recovery notices without prior service of final assessment orders under the Kerala Value Added Tax Act, the court directed abeyance of recovery proceedings pending the pendency of an appeal with an interim limitation adjustment.

What did the court decide?

Recovery proceedings kept in abeyance pending the decision on the appeal, with limitation period adjusted from the date of receipt of assessment order.

M/S.Melonwood Homes Private Limited, Vs State… — Pension and Retirement Benefits | 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 AMIT RAWAL

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MONDAY, THE 10TH DAY OF FEBRUARY 2020 / 21ST MAGHA, 1941

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WP(C).No.2134 OF 2020(N)

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PETITIONERS:

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M/S.MELONWOOD HOMES PRIVATE LIMITED, 33/1871-A, ATHAPPILLY ROAD, VENNALA.P.O., COCHIN, PIN-682028, REPRESENTED BY ITS DIRECTOR.

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BY ADVS. SRI.A.A.ZIYAD RAHMAN SRI.LAL K.JOSEPH SRI.SURESH SUKUMAR SRI.V.S.SHIRAZ BAVA SHRI.CHACKO MATHEWS K.

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RESPONDENTS:

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1 STATE OF KERALA, REPRESENTED BY ITS COMMISSIONER TO STATE GOODS AND SERVICES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001.

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2 THE ASSISTANT COMMISSIONER (WORKS CONTRACT), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES DEPARTMENT, CLAS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, PIN-682018.

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3 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, AT CIVIL STATION, KAKKANAD, ERNAKULAM, PIN-682030.

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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 10.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No.2134 OF 2020

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JUDGMENT

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The grievance of the petitioner in the instant case is that without having served the copies of the final assessment orders under the provisions of the Kerala Value Added Tax Act, petitioner have served with the revenue recovery notices. Therefore, the matter in such circumstances is writ large.

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Learned counsel appearing on behalf of

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the petitioner drawn the attention of this Court to the interim order dated 27.01.2020 whereby the stay for coercive steps had already been issued.

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Learned State Counsel submits that

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during the pendency of the writ petition, copies of the assessment order have been supplied to the petitioner and remedy of the petitioner, if any, is to prefer an appeal.

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WP(C).No.2134 OF 2020

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Having heard learned counsel for the

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parties and the nature of the controversy, I am of the view that till the matter is decided, the petitioner avails the remedy of appeal with an interim prayer but taking the period of receipt as a trigger point of the limitation. Till such time the recovery proceedings are kept in abeyance. However, this will not preclude the appellate authority to consider the prayer in the interim application, if filed, and decide the same in accordance with law. It is made clear that the interim order passed by this Court shall continue till adjudication by the concerned authority on the interim proceedings. Accordingly, this writ petition stands disposed of.

Sd/-

AMIT RAWAL

JUDGE

WP(C).No.2134 OF 2020

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APPENDIX

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PETITIONER'S/S EXHIBITS:

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EXHIBIT P1 TRUE COPY OF THE DEMAND NOTICE DATED 7.5.2019 PERTAINING TO THE ASSESSMENT YEARS 2013-14.

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EXHIBIT P1(A) TRUE COPY OF THE NOTICE DATED 7.5.2019 PERTAINING TO THE ASSESSMENT YEARS 2014-15. EXHIBIT P2 TRUE COPY OF THE OBJECTIONS DATED NIL, WHICH WERE RECEIVED IN THE OFFICE OF THE 2ND RESPONDENT ON 28.6.2019. EXHIBIT P2(A) TRUE COPY OF THE AFORESAID OBJECTIONS DATED NIL, WHICH WERE RECEIVED IN THE OFFICE OF THE 2ND RESPONDENT ON 28.6.2019. EXHIBIT P3 TRUE COPY OF THE RECOVERY NOTICE DATED 1.1.2020, WITH RRC (REVENUE RECOVERY CERTIFICATE) NOS.225/2019, ISSUED AGAINST THE PETITIONER UNDER SECTION 7 OF THE REVENUE RECOVERY ACT.

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EXHIBIT P3(A) TRUE COPY OF THE RECOVERY NOTICES DATED 1.1.2020, WITH RRC (REVENUE RECOVER CERTIFICATE) NO.226/2019 ISSUED AGAINST THE PETITIONER UNDER SECTION 7 OF THE REVENUE RECOVERY ACT.

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EXHIBIT P4 TRUE COPY OF THE JUDGMENT DATED 1.7.2015 IN O.T.REV.NO.56/2013.

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//TRUE COPY// PA TO JUDGE

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

Case brief

What is this about?

What did the court decide?

M/S.Melonwood 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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