M/S.Rajan Jewellery & Diamonds India (P) Ltd v. The Inspecting Assistant Commissioner

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 16TH DAY OF SEPTEMBER 2015/25TH BHADRA, 1937 WP(C).NO. 27967 OF 2015 (U) --------------------------------------- PETITIONER:

------------------- M/S.RAJAN JEWELLERY & DIAMONDS INDIA (P) LTD, ADOOR, REPRESENTED BY MANAGING DIRECTOR.

BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.O.A.NURIYA SMT.ROSIE ATHULYA JOSEPH KUM.SOUMYA PRAKASH KUM.MEKHALA M.BENNY RESPONDENTS:

----------------------- 1.

THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PATHANAMTHITTA-689 645.

2.

THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOLLAM-691 001.

3.

THE STATE OF KERALA, REP. BY ITS SECRETARY (TAXES), THIRUVANANTHAPURAM-695 001.

BY GOVERNMENT PLEADER SRI.LIJU V. STEPHEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-09-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AS

WP(C).NO. 27967 OF 2015 (U) APPENDIX PETITIONER'S EXHIBITS:

EXT.P1:

COPY OF THE ASSESSMENT ORDER DATED 30.06.2015 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT FOR THE YEAR 2012-2013.

EXT.P2:

COPY OF THE APPEAL BEFORE 2ND RESPONDENT FOR THE YEAR 2012-2013.

EXT.P3:

COPY OF THE STAY PETITION FILED ALONG WITH P2 APPEAL BEFORE 2ND RESPONDENT FOR THE YEAR 2012-2013.

EXT.P4:

COPY OF THE ARREAR NOTICE IN FORM NO.12 A NOTICE DATED 04.09.2015 ISSUED BY THE 1ST RESPONDENT IN RELATION P1 ASSESSMENT ORDER.

RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO JUDGE AS

A.K.JAYASANKARAN NAMBIAR, J.

------------------------------- W.P.(C).NO.27967 OF 2015 ----------------------------------- Dated this the 16th day of September, 2015

J U D G M E N T

Against Ext.P1 assessment order under the Kerala Value Added Tax Act, 2003, the petitioner has preferred Ext.P2 appeal before the 2nd respondent. Along with the appeal, the petitioner has also preferred Ext.P3 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are sought to be pursued for recovery of the amounts confirmed by Ext.P1 assessment order.

2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing 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:

1. The 2nd respondent shall consider and pass orders on Ext.P3 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

2.Recovery steps for recovery of amounts confirmed against petitioner by Ext.P1 assessment order shall be

W.P.(C).NO.27967 OF 2015 kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE rsr