Asma Rubber Products (P) Ltd. V. The Assistant Commissioner, Special Circle-III, Commercial Taxes, Ernakulam and The Deputy Commissioner (Appeals), Department of Commercial Taxes, Ernakulam and The Kerala Value Added Tax/Agricultural Income Tax & Sales Tax Appellate Tribunal, Ernakulam and The Inspecting Assistant Commissioner, Commercial Taxes, Ernakulam

WP(C)/27504/2017

AI Insights

M/S Asma Rubber Products (P) Ltd., represented by its managing director, Cya Rahim, filed a writ petition challenging the assessment order under the Kerala Value Added Tax Act. The initial appeal against this order was dismissed, leading to the filing of a subsequent appeal and stay petition with the Kerala Value Added Tax/Agricultural Income Tax & Sales Tax Appellate Tribunal. The petitioner had already paid 30% of the assessed amount prior to the first appellate authority's decision. The High Court's judgment focused on ensuring a timely review of the petitioner's appeal by the Tribunal and temporarily halting any recovery actions based on the disputed assessment.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 689719 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 21-08-2017
• Assessment Year: misc
• Laws Referred To: Kerala Value Added Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: V K SHAMSUDHEEN
• Assessee Lawyers: K J ABRAHAM; NIKHIL JOHN; CHERIAN PUNNOSE
• Keywords: Appeal; Assessment Order; Stay Petition; Value Added Tax
• Section: 32070472042C/2007-08/CST

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAY ASANKARAN NAMBIAR MONDAY , THE 21ST DAY OF AUGUST 2017/30TH SRAVANA, 1939 WP(C).No. 27504 of 2017 (K) ------------------------------------------ PETITIONER(S) : ------------------------- M/S.ASMA RUBBER PRODUCTS (P) LTD., PLOT NO.39-B, COCHIN SPECIAL ECONOMIC ZONE, KAKKANADU, COCHIN 682 037, REPRESENTED BY ITS MANAGING DIRECTOR, CYA RAHIM. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN SRI.CHERIAN PUNNOOSE RESPONDENT(S) : ----------------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE -III, COMMERCIAL TAXES, ERNAKULAM- 682 015. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM 682 015. 3. THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ERNAKULAM 682 015. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI 682 030. BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-08-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 27504 of 2017 (K) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS : EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32070472042C/2007-08/CST DATED 24/12/2013. EXHIBIT P2 TRUE COPY OF THE APPELLATE ORDER NO.KVATA 1579/2014 DATED 20/05/2017. EXHIBIT P3 TRUE COPY OF COMMON DEMAND NOTICE NO.A5-1556/14 DATED 30/05/2014. EXHIBIT P4 TRUE COPY OF THE DEMAND DRAFT NO.419475 DATED 23/6/2014 EXHIBIT P4(A) TRUE COPY OF THE FORM VI SECURITY BOND DATED 23/06/2014 EXHIBIT P5 TRUE COPY OF THE FORM NO.31 APPEAL MEMORANDUM DATED 02/08/2017. EXHIBIT P6 TRUE COPY OF THE AFFIDAVIT AND STAY PETITION DATED 02/08/2017. RESPONDENT(S)' EXHIBITS : NIL //TRUE COPY// P.A.TO JUDGE. Msd. A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.27504 Of 2017 -(K ) ............................................................. Dated this the 21st day of August, 2017 J U D G M E N T Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner had preferred an appeal before the 1st appellate authority. The said appeal was dismissed by Ext.P2 order. The petitioner has therefore preferred Ext.P5 appeal together with Ext.P6 stay petition before the 3rd respondent. It is submitted that 30% of the amounts confirmed against the petitioner by Ext.P1 assessment order has already been paid at the stage before the 1st appellate authority. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar and taking note of the -2- W.P.(C).No.27504 Of 2017 -(K ) said submission, I dispose the writ petition with the following directions: 1. The 3rd respondent shall consider and pass orders on Ext.P5 appeal within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. 2. Recovery steps for recovery of amounts confirmed against petitioner by Ext.P1 assessment order shall be kept in abeyance till orders are passed by the 3rd respondent as directed above and communicated to the petitioner. The petitioner shall produce a copy of this judgement, together with a copy of the writ petition before the 3rd respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns/21.08.17 "