High Court of KeralaWP(C)/36167/2015disposed of

Trade Links Ventures (P) Ltd. v. Assistant Commissioner (Assmt)

2015-11-304 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 30TH DAY OF NOVEMBER 2015/9TH AGRAHAYANA, 1937 WP(C).No. 36167 of 2015 (U) ---------------------------- PETITIONER:

------------------ TRADE LINKS VENTURES (P) LTD.

40/7191, 1ST FLOOR, TRADE LINK BUILDING M.G.ROAD, ERNAKULAM, KOCHI-682 035 (REPRESENTED BY THE MANAGING DIRECTOR SRI.SRIKANTAN SURYANARAYANAN) BY ADVS.SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI RESPONDENTS:

----------------------

1. ASSISTANT COMMISSIONER (ASSMT) SPECIAL CIRCLE-II, COMMERCIAL TAXES, TAX COMPLEX ERNAKULAM, KOCHI-682 015.

2. DEPUTY COMMISSIONER (APPEALS) O/O. THE DEPUTY COMMISSIONER (APPEALS), TAX COMPLEX COMMERCIAL TAXES, ERNAKULAM-682 015.

3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES KAKKANAD, KOCHI-682 030.

BY GOVERNMENT PLEADER SMT. A. LOWSY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-11-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 36167 of 2015 (U) APPENDIX PETITIONER'S EXHIBITS :- ----------------------------------- EXHIBIT P1 :

COPY OF THE ASSESSMENT ORDER NO.32071728104/10-11 DATED 18-08-2015 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 :

COPY OF THE APPEAL AGAINST EXT. P1 FILED BEFORE THE 2ND RESPONDENT ON 20-10-2015.

EXHIBIT P2(A) :

TRUE COPY OF THE DELAY CONDONATION PETITION FILED IN EXT. P2 APPEAL BEFORE THE 2ND RESPONDENT ON 20-10-2015.

EXHIBIT P2(B) :

COPY OF THE STAY APPLICATION FILED IN EXT. P2 APPEAL BEFORE 2ND RESPONDENT ON 20-10-2015.

EXHIBIT P3 :

COPY OF THE DEMAND NOTICE IN FORM-I, NO.A5-2621/15 DATED 25-09-2015 ISSUED BY THE 3RD RESPONDENT. RESPONDENTS' EXHIBITS:- NIL --------------------------------------- //TRUE COPY// P.A. TO JUDGE sp

K. VINOD CHANDRAN, J.

--------------------------------------- W.P(C). No.36167 of 2015-U --------------------------------------- Dated this the 30th day of November, 2015.

JUDGMENT

The petitioner preferred Ext.P2 appeal along with Ext.P2(a) petition for condoning the delay and Ext.P2(b) petition for stay under the Kerala Value Added Tax Act against Ext.P1 order before the 2nd respondent. The grievance of the petitioner is that even before Exts.P2(a) & P2(b) petition have been considered by the 2nd respondent, the 3rd respondent has issued recovery notice under the Kerala Revenue Recovery Act, 1968.

2. In the above circumstance, there shall be a direction to the 2nd respondent to consider and pass orders on Ext.P2(a) petition for condoning the delay and Ext.P2(b) petition for stay, within a period of two months from the date of receipt of the certified copy of this judgment and coercive proceedings shall

W.P(C). No.36167 of 2015-U stand stayed until such orders are passed, which order shall determine the matter thereafter.

The writ petition is disposed of.

Sd/- K. VINOD CHANDRAN, JUDGE.

//True Copy// P.A. to Judge.

sp/01/12/15