High Court of KeralaWP(C)/5125/2015disposed of

M/S.Next Retail India Ltd. v. The State Of Kerala

2015-02-185 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 18TH DAY OF FEBRUARY 2015/29TH MAGHA, 1936 WP(C).No. 5125 of 2015 (M) --------------------------- PETITIONER(S):

-------------------------- M/S.NEXT RETAIL INDIA LTD., C/O.VIDEOCON TELECOMMUNICATIONS LTD., BUILDING NO.39/6481, SOUTH POINT BUILDING, SECOND FLOOR, M.G. ROAD, RAVIPURAM, COCHIN-682 019, REPRESENTED BY ITS BRANCH COMMERCIAL HEAD MR.SREEKUMAR. M.

BY ADV. SMT.K.LATHA.

RESPONDENT(S):

----------------------------

1. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO THE GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001.

2. THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE-III, COMMERCIAL TAXES, ERNAKULAM-682 031.

3. THE DEPUTY COMMISSIONER (APPEALS)-I, COMMERCIAL TAXES, ERNAKULAM-682 018.

4. INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM-682 030.

BY GOVT. PLEADER SRI.SUDHEESH KUMAR.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

rs.

WP(C).No. 5125 of 2015 (M) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1 COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-2013 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER DATED 28/01/2015.

EXT.P2 COPY OF THE APPEAL IN FORM NO.29 ALONG WITH GROUND OF APPEAL FILED BY THE PETITIONER BEFORE THE THIRD RESPONDENT AGAINST THE P ASSESSMENT ORDER FOR THE YEAR 2012-2013.

EXT.P3 COPY OF THE STAY PETITION FILED BY THE PETITIONER

IN THE P2 APPEAL.

EXT.P4 COPY OF THE DEMAND NOTICE BASED ON THE P1 ASSESSMENT ORDER FOR THE YEAR 2012-2013 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER.

RESPONDENT'S EXHIBITS:- NIL.

//TRUE COPY// P.A. TO JUDGE rs.

A.K.JAYASANKARAN NAMBIAR, J.

........................................................ ......................................................... Dated this the 18th day of February, 2015

J U D G M E N T

Against Ext.P1 assessment order under the Kerala Value Added Tax Act for the assessment year 2012-2013, the petitioner has preferred Ext.P2 appeals and Ext.P3 stay petition before the 3rd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are sought to be pursued by Ext.P4 demand notice for recovery of the amounts confirmed by Ext.P1 assessment order.

2. Heard Smt.Latha.K., the learned counsel for the petitioner and Sri.Sudheesh Kumar, the learned Government Pleader for the respondents.

3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:

i. The 3rd respondent shall consider and pass orders on Ext.P3 stay petition within a period of two months from the date of receipt of a

copy of this judgment, after hearing the petitioner.

ii. Coercive steps pursuant to Ext.P4 demand notice shall be kept in abeyance till orders are passed by the 3rd respondent as directed above and communicated to the petitioner.

iii. The order to be passed by the 3rd respondent shall be a reasoned one adverting to the contentions of the petitioner regarding existence of a prima facie case for a stay of recovery pending disposal of the appeal.

A.K.JAYASANKARAN NAMBIAR JUDGE mns/