M/S.Den Networks Ltd. v. The Intelligence Officer - I

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 17TH DAY OF DECEMBER 2015/26TH AGRAHAYANA, 1937 WP(C).No. 38270 of 2015 (G) ---------------------------- PETITIONER(S):

-------------------------- M/S. DEN NETWORKS LTD., DR.KOSHY'S ARCADE, 2ND FLOOR, PLOT NO.153/8, A2, OPP. OBERON MALL, BYEPASS ROAD, EDAPPALLY, KOCHI-24, REPRESENTED BY SONY C., MANAGER (FINANCE & ACCOUNTS).

BY ADVS.SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON.

RESPONDENT(S):

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

1. THE INTELLIGENCE OFFICER - I, RAPID ACTION, COMMERCIAL TAXES, ERNAKULAM-682 015.

2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 013.

BY GOVT. PLEADER SMT.LILLY K.T.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

rs.

WP(C).No. 38270 of 2015 (G) APPENDIX PETITIONER'S EXHIBITS:- P1 :

COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DTD. 11-08-2014.

P2 ;

COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 08-12-2015.

P3 :

COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 08-12-2015.

RESPONDENT'S EXHIBITS:- NIL.

//TRUE COPY// P.S. TO JUDGE rs.

A.K.JAYASANKARAN NAMBIAR, J.

=========================================== W.P.(C). No. 38270 of 2015 ===================================================== Dated this the 17th day of December, 2015

JUDGMENT

Against Ext.P1 assessment order passed under the Kerala Value Added Tax Act, hereinafter referred to as the KVAT Act, the petitioner preferred Ext.P2 appeal and Ext.P3 stay petition before the 2nd respondent. It is the case of the petitioner that even before the consideration of the stay petition by the 2nd respondent, recovery steps have been initiated against him for recovery of the amounts confirmed against the petitioner by Ext.P1 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 2nd respondent to consider and pass orders on Ext.P3 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. Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1

-2W.P.(C). No. 38270 of 2015 order, shall be kept in abeyance till such time as the 2nd respondent passes orders as directed and communicates the same to the petitioner.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das /17.12.15