This writ petition disposed of an extension order directing the Joint Commissioner (Appeals) to hear and decide the petitioner's stay petition within six weeks and keeping recovery steps in abeyance until such an order is passed.
Direction to 2nd respondent to consider stay petition and keep recovery steps in abeyance.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.M.BADAR
WEDNESDAY, THE 03RD DAY OF FEBRUARY 2021 / 14TH MAGHA,1942
WP(C).No.2696 OF 2021(J)
PETITIONER:
FALCON INTERNATIONAL DRUG COMPANY 38/736, GCDA WAREHOUSING COMPLEX, GANDHI NAGAR, KADAVANTHRA, KOCHI-682 020, REPRESENTED BY ITS PARTNER, MOHAMMED SHAHID.
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA
RESPONDENTS:
1 THE ASST. COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, FOURTH CIRCLE, ERNAKULAM, KOCHI-682 018.
2 THE JOINT COMMISSIONER (APPEALS), SGST DEPARTMENT, ERNAKULAM, KOCHI-682 015.
GP- THUSHARAJAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT
Dated this the 3rd day of February 2021
Against Ext.P1 Assessment order under the Kerala Value Added Tax Act, the petitioner has preferred a statutory appeal along with a stay petition, Exts. P2 and P3 before the Joint Commissioner (Appeals), Cochin, the 2nd respondent herein. It is the case of the petitioner that stay petition filed by him is not yet considered, but steps for recovery in pursuance to the Assessment Order at Ext.P1 is being taken against the petitioner.
case, so also the submissions made across the bar, the petition is disposed of with the following direction.
a. The 2nd respondent shall consider and pass a reasoned order on Ext.P3 Stay Petition within a period of six weeks from the date of receipt of copy of the judgment, after hearing the parties.
b. Steps for recovery of amount confirmed against the petitioner by the Assessment Order at Ext.P1 shall be kept in abeyance till such time as orders are passed on Stay Petition at
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Ext.P3 by the 2nd respondent and the same is communicated to
the petitioner.
The parties to act on authenticated copy of this judgment which will be made available to them.
Sd/-
A.M.BADAR
Nsd //true copy// PA to Judge
JUDGE
WP(C).No.2696 OF 2021(J)
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APPENDIX
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. |
|---|---|
| EXHIBIT P2 | COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16. |
| EXHIBIT P3 | COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16. |
| EXHIBIT P4 | COPY OF JUDGMENT IN WP(C) NO.15813/2020 OF THIS HON'BLE COURT. |
2 issues framed by the court
Whether the stay petition filed by the petitioner against the assessment order needs to be heard by the Joint Commissioner (Appeals).
Whether recovery proceedings under the assessment order should remain in abeyance during the pendency of the stay petition.
1 provisions across 1 enactments
Falcon International Drug Company
The Asst. Commissioner, State Goods and Service Tax Department
The Joint Commissioner (Appeals), SGST Department
A.M. Badar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
