← Library
High Court of KeralaWP(C)/30856/2015disposed of

M/S. Destination Health v. State Of Kerala

2015-10-094 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 9TH DAY OF OCTOBER 2015/17TH ASWINA, 1937 WP(C).No. 30856 of 2015 (F) ---------------------------- PETITIONER :

--------------------- M/S. DESTINATION HEALTH KANTHI BUILDING, 33/1995 C, ALINCHUVADU, VENNALA, ERNAKULAM - 682 020 REPRESENTED BY ITS MANAGING PARTNER MR. MATHEW KURIEN. BY ADV. SMT.K.LATHA RESPONDENT(S) :

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

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

2.

THE COMMERCIAL TAX OFFICER KVAT CIRCLE - II, COMMERCIAL TAXES KALAMASSERY, ERNAKULAM - 682 036.

3.

THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM - 682 033.

4.

THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, KAKKANAD, ERNAKULAM - 682 030. R1 TO R4 BY GOVT. PLEADER SRI. LIJU V. STEPHEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-10-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

Mn ...2/-

WP(C).No. 30856 of 2015 (F) APPENDIX PETITIONER'S EXHIBITS :

EXT.P1 : COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-2012 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER DATED 27-2-2015.

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 1 ASSESSMENT ORDER FOR THE YEAR 2011-2012.

EXT.P3 COPY OF FORM NO. 30 AND IT'S STAY PETITION FILED BY THE PETITIONER BEFORE THE THIRD RESPONDENT IN THE P2 APPEALS. EXT.P3A COPY OF FORM NO. 30 AND IT'S CONDONATION DELAY PETITION FILED BY THE PETITIONER BEFORE THE THIRD RESPONDENT IN THE P2 APPEALS.

EXT.P4 COPY OF THE REVENUE RECOVERY NOTICE IN FORM NO. I DATED 26-9-2015 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER.

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

A.K.JAYASANKARAN NAMBIAR, J.

=========================================== W.P.(C). No. 30856 of 2015 ===================================================== Dated this the 9th day of October, 2015

JUDGMENT

The Petitioner is a registered dealer under the Kerala Value Added Tax Act, 2003, hereinafter referred to as the "KVAT Act'. Against Ext.P1 order of assessment passed under the KVAT Act, the petitioner preferred Ext.P2 appeal and Ext.P3 stay petition along with Ext.P3(a) delay condonation petition before the 3rd respondent. It is the case of the petitioner that even before the consideration of the stay petition by the 3rd respondent, recovery steps have been initiated against him through Ext.P4 revenue recovery notice, for recovery of the amount confirmed in the assessment order. 2.

I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents.

3.

On a consideration of the facts and circumstances of the case and the submissions made across the bar, I dispose the writ petition with a direction to the 3rd respondent to consider and pass orders on Ext.P3 stay petition and Ext.P3(a) delay condonation petition, preferred by the petitioner before him, within a period of one month from the date of receipt of a copy of this judgment, after

-2W.P.(C). No. 30856 of 2015 hearing the petitioner. The recovery steps for recovery of amounts pursuant to Ext.P4 notice, shall be kept in abeyance till such time as the 3rd respondent passes orders, as directed, and communicates the same to the petitioner.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das