High Court of KeralaWP(C)/13665/2015disposed of

M/S. Surabhi Steel Tubes (P) Ltd. v. The Assistant Commissioner (Kvat)

2015-05-08Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 8TH DAY OF MAY 2015/18TH VAISAKHA, 1937 WP(C).No. 13665 of 2015 (G) ---------------------------------------- PETITIONER(S):

----------------------- M/S. SURABHI STEEL TUBES (P) LTD., NEW INDUSTRIAL DEVELOPMENT AREA, KANJIKODE, PALAKKAD, REPRESENTED BY ITS DIRECTOR, SRI. M.A.SHAHABUDHEEN. BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT(S):

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

1. THE ASSISTANT COMMISSIONER (KVAT), COMMERCIAL TAXES, SPECIAL CIRCLE, PALAKKAD-678 001.

2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. BY GOVERNMENT PLEADER SRI.FAZIL P.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-05-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: msv/

WP(C).No. 13665 of 2015 (G) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE YEAR 2010-2011 DATED 7.3.2015. EXHIBIT P2: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 18.4.2015.

EXHIBIT P3: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 18.4.2015.

EXHIBIT P4: TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY IST RESPONDENT FOR THE YEAR 2010-11 DATED 7.3.2015. RESPONDENT(S)' EXHIBITS:

----------------------------------------- NIL //TRUE COPY// P.S.TO JUDGE Msv/

A.MUHAMED MUSTAQUE, J.

******************************************************* W.P.(C) No.13665 of 2015 ******************************************************* Dated this the 8th day of May, 2015

JUDGMENT

Aggrieved by the order of assessment under the Kerala Value Added Tax Act, the petitioner have approached the second respondent by Ext.P2 appeal. The petitioner also filed Ext.P3 stay application.

In view of the pendency of Ext.P3 stay application, there shall be a direction to the second respondent to consider the same within a period of two months from the date of receipt of a copy of this judgment. Till a decision is taken on the stay application, all recovery proceedings pursuant to the assessment order shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE ln