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High Court of KeralaWP(C)/29696/2015disposed of

M/S. Usha International Limited v. The Assistant Commissioner

2015-09-30Honourable Dr. Justice A.K.Jayasankaran Nambiar5 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 30TH DAY OF SEPTEMBER 2015/8TH ASWINA, 1937 WP(C).No. 29696 of 2015 (J) --------------------------------------- PETITIONER(S):

---------------------- M/S. USHA INTERNATIONAL LIMITED, IX/418/A1, LOGISTIC PARK, THENGODE. P.O., EDACHIRA, KAKKANAD, ERNAKULAM, REPRESENTED BY DEPARTMENT MANAGER.

BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.ROSIE ATHULYA JOSEPH SMT.O.A.NURIYA SMT SOUMYA PRAKASH SMT. MEKHALA BENNY RESPONDENT(S):

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

THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-III, DEPT.OF COMMERCIAL TAXES, ERNAKULAM-682015.

2.

THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM-682030.

3.

THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, COCHIN-20.

BY GOVERNMENT PLEADER SRI.LIJU V.STEPHEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-09-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

PJ

WP(C).No. 29696 of 2015 (J) --------------------------------------- APPENDIX PETITIONERS' EXHIBITS ------------------------------------ P1:

COPY OF THE ASSESSMENT ORDER DATED 29/6/15 UNDER KVAT FOR THE YEAR 2010-11 ISSUED TO THE PETITIONER BY THE R1 P2:

COPY OF THE ASSESSMENT ORDER DATED 29/6/15 UNDER CST FOR THE YEAR 2010-11 ISSUED TO THE PETITIONER BY THE R1 P3:

COPY OF APPEAL FILED AGAINST KVAT ASSESSMENT ORDER BY THE PETITIONER BEFORE THE R2 P4:

COPY OF APPEAL FILED AGAINST CST ASSESSMENT ORDER BY THE PETITIONER BEFORE THE R2 P5:

COPY OF THE STAY PETITION FILED BEFORE THE PETTIONER BEFORE THE R2 P6:

COPY OF THE STAY PETITION FILED BEFORE THE PETTIONER BEFORE THE R2 P7:

COPY OF THE NOTICE DATED 25/9/15 ISSUED BY THE R3 TO THE PETITIONER P8:

COPY OF THE NOTICE DATED 5/9/15 ISSUED BY THE R3 TO THE PETITIONER RESPONDENTS' EXHIBITS ------------------------------------- NIL.

/ TRUE COPY / P.S. TO JUDGE PJ

A.K.JAYASANKARAN NAMBIAR, J.

............................................................. ............................................................. Dated this the 30th day of September, 2015 J U D G M E N T Against Exts.P1 and P2 assessment orders under the Kerala Value Added Tax Act and the Central Sales Tax Act, the petitioner has preferred Exts.P3 and P4 appeals and Exts.P5 and P6 stay petitions before the 2nd respondent. It is the case of the petitioner that, even prior to considering the stay petitions by the 2nd respondent, recovery steps have been initiated against him through Exts.P7 and P8 demand notices, for recovery of the amounts confirmed by Exts.P1 and P2 assessment orders.

2. I have heard the learned counsel for the petitioner and also 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 2nd respondent shall consider and pass orders on Exts.P5 and P6 stay petitions within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

ii. Coercive steps pursuant to Exts.P7 and P8 demand notices shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner.

iii. The order to be passed by the 2nd 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