High Court of KeralaWP(C)/17133/2015disposed of

M/S.Voltas Limited v. State Of Kerala

2015-06-09Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 9TH DAY OF JUNE 2015/19TH JYAISHTA, 1937 WP(C).No. 17133 of 2015 (N) ---------------------------- PETITIONER :

----------------- M/S.VOLTAS LTD.

39/3608, SHEMA BUILDING, MG ROAD RAVIPURAM, KOCHI-682 016 REPRESENTED BY ITS HEAD-SHARE SERVICE CENTER MS.TREESA BETTY FIGARUS.

BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS RESPONDENTS :

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1. STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT THIRUVANANTHAPURAM-695001

2. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE I, COMMERCIAL TAXES, ERNAKULAM - 682 018.

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

4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM- 682 030. R1 TO R4 BY SENIOR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 17133 of 2015 (N) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1:

TRUE COPY OF THE ASSESSMENT ORDER DATED 19.03.2015 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT PERTAINING TO THE A.Y.2009-10 UNDER THE KVAT ACT.

P2:

TRUE COPY OF THE APPEAL MEMORANDUM DATED 14.05.2015 (WITHOUT ANNEXURES) FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT AGAINST EXT.P1 ORDER.

P3:

TRUE COPY OF THE STAY PETITION DATED 14.05.2015 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT AGAINST EXT.P1 ORDER. P4:

TRUE COPY OF THE DEMAND NOTICE DATED 23.05.2015 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT, AGAINST EXT.P1 ASSESSMENT ORDER.

RESPONDENT(S)' EXHIBITS :

NIL.

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

A.MUHAMED MUSTAQUE, J.

------------------------------------ W.P.(C) No.17133 of 2015 ----------------------------------- Dated this the 9th day of June, 2015

J U D G M E N T

The petitioner has filed this writ petition challenging Ext.P1 assessment order for the year 2009-10 passed by the 2nd respondent. The petitioner has preferred Ext.P2 appeal and Ext.P3 stay petition against the said order.

2. Heard the learned counsel for the petitioner as well as the learned Government Pleader for the respondents.

3. Considering the facts and circumstances of the case, this writ petition is disposed of directing the 3rd respondent to consider the stay petition, after issuing notice to the petitioner, within a period of two months from the date of receipt of a copy of this judgment. Till a final decision is taken as directed above, all the coercive proceedings pursuant to Ext.P4 shall be kept in abeyance. Sd/- A.MUHAMED MUSTAQUE, JUDGE.