High Court of KeralaWP(C)/33460/2015disposed of

M/S. K.Ravindran v. Assistant Commissioner (Audit Assessment)

2015-11-03Honourable Dr. Justice A.K.Jayasankaran Nambiar4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 3RD DAY OF NOVEMBER 2015/12TH KARTHIKA, 1937 WP(C).No. 33460 of 2015 (F) ---------------------------- PETITIONER :

--------------------- M/S. K.RAVINDRAN, 28/309 A1, 'NATH', THONDAYAD, KOTTOOLI ROAD, CALICUT, REPRESENTED BY ITS MANAGING PARTNER, V.RAJENDRANATH. BY ADVS.SRI.K.P.ABDUL AZEES SMT.T.ARCHANA RESPONDENT(S):

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1. ASSISTANT COMMISSIONER (AUDIT ASSESSMENT), KOZHIKODE-673 004.

2. DEPUTY COMMISSIONER (APPEALS), KOZHIKODE-673 004

3. SALES TAX OFFICER (RECOVERY), O/O DY. COMMISSIONER COMMERCIAL TAXES DEPT, KOZHIKODE-673 004

4. THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001

5. STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM-695 001 BY GOVERNMENT PLEADER SMT. LILLY.K.T THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-11-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).NO.33460/2015 APPENDIX PETITIONER'S EXHIBITS:

P1 COPY OF THE WORK ORDER FOR ROAD SAFETY WORKS FROM 102/000 TO 132/000 AND CONSTRUCTION OF RETAINING WALL DATED 11/07/2013 P2 COPY OF THE WORK ORDER FOR PROVIDING CRASH BARRIERS AT ERATTUPETTA- PEERUMEDU ROAD DATED 17/08/2012 P3 COPY OF THE WORK ORDER FOR NH 17 (NEW NH 66) CONSTRUCTION OF 16 KM TWO LINE ROAD FROM KUTTIPPURAM TO PUTHUPONNANI DATED 10/06/2013 P4 COPY OF THE WORK ORDER FOR IRQP FROM KM 55/000 TO 66/000 OF NH 212 P5 COPY OF THE ASSESSMENT ORDER NO.

NIL /TRUE COPY/ P.A.TO JUDGE sts

A.K.JAYASANKARAN NAMBIAR, J.

=========================================== W.P.(C). No. 33460 of 2015 ===================================================== Dated this the 3rd day of November, 2015

JUDGMENT

The Petitioner is an assessee under the Kerala Value Added Tax Act, 2003, hereinafter referred to as the "KVAT Act'. Against Ext.P5 order of assessment passed under the KVAT Act, the petitioner preferred Ext.P7 appeal and Ext.P8 stay petition before the 2nd respondent. The grievance of the petitioner is that even before considering the stay petition, the respondents are taking steps to recover the amounts confirmed against the petitioner by Ext.P5 order.

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

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 2nd respondent to consider and pass orders on Ext.P8 stay 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 hearing the petitioner. The recovery steps for recovery of amounts confirmed against the petitioner by Ext.P5

-2W.P.(C). No. 33460 of 2015 order, shall be kept in abeyance till such time as the 2nd respondent passes orders, as directed, in Ext.P8 stay petition and communicates the same to the petitioner.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das /03.11.15