M/S.KAVUNKAL GRANITES [P] LTD. V. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER

WP(C)/34395/2015

AI Insights

The case involves M/S Kavunkal Granites [P] Ltd., a registered dealer under the Kerala Value Added Tax Act, 2003, who challenged the actions of the tax authorities regarding the recovery of tax amounts. The petitioner had filed a series of appeals and stay petitions against the assessment orders passed under the KVAT Act for various months in 2014. The primary grievance was that the tax authorities were proceeding with the recovery of the assessed amounts before adjudicating on the stay petitions. The High Court's intervention was sought to halt these recovery actions pending the decision on the stay petitions.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 699615 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 16-11-2015
• Assessment Year: misc
• Laws Referred To: Kerala Value Added Tax Act, 2003
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: RANJITH
• Assessee Lawyers: AJI DEV
• Keywords: Assessment orders; KVAT Act; Recovery of Amounts; Stay Petition
• Section: 1B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 16TH DAY OF NOVEMBER 2015/25TH KARTHIKA, 1937 WP(C).No. 34395 of 2015 (Y) ---------------------------- PETITIONER : ---------------------- M/S.KAVUNKAL GRANITES [P] LTD., MALAYALAPUZHA-ERAM-P.O., PATHANAMTHITTA, REPRESENTED BY ITS MANAGING DIRECTOR, SABU KURIAKOSE. BY ADV. SRI.AJI V.DEV RESPONDENT(S): ---------------------------- 1. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, RANNY-686 101. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM- 691 012. BY GOVERNMENT PLEADER SRI.RANJITH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-11-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C).No. 34395 of 2015 (Y) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT P1- A TRUE COPY OF THE APPLICATION IN FORM -1B DATED 22/07/2014. EXT P2- A TRUE COPY OF THE PROCEEDINGS DATED 20/10/14 PASSED BY THE 1ST RESPONDENT REJECTING COMPOUNDING APPLICATION. EXT P3- A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR APRIL/2014 DATED 26-03-2015 EXT P3(A)- A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR MAY/2014 DATED 17/04/2015. EXT P3(B)- A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR JUNE/2014 DATED 17/04/2015. EXT P3(C)- A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR JULY/2014 DATED 17/04/2015. EXT P3(D)- A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR AUGUST/2014 DATED 17/04/2015. EXT P3(E)- A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR SEPTEMBER/2014 DATED 17/04/2015. EXT P3(F)- A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR OCTOBER/2014 DATED 17/04/2015. EXT P3(G)- A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR NOVEMBER/2014 DATED 17/04/2015. EXT P3(H)- A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR DECEMBER/2014 DATED 17/04/2015. EXT P4- A TRUE COPY OF THE APPEAL FILED ALONG WITH PETITIONS FOR STAY & DELAY CONDONATION FOR APRIL/2014 DATED 08/05/2015. EXT P4(A)- A TRUE COPY OF THE APPEAL FILED ALONG WITH PETITION FOR STAY FOR MAY/2014 DATED 08/05/2015. EXT P4(B)- A TRUE COPY OF THE APPEAL FILED ALONG WITH PETITION FOR STAY FOR JUNE/2014 DATED 08/05/2015. EXT P4(C)- A TRUE COPY OF THE APPEAL FILED ALONG WITH PETITION FOR STAY FOR JULY/2014 DATED 08/05/2015. EXT P4(D)- A TRUE COPY OF THE APPEAL FILED ALONG WITH PETITION FOR STAY FOR AUGUST/2014 DATED 08/05/2015. 2/- -2- WP(C).NO.34395/2015 EXT P4(E)- A TRUE COPY OF THE APPEAL FILED ALONG WITH PETITION FOR STAY FOR SEPTEMBER/2014 DATED 08/05/2015. EXT P4(F)- A TRUE COPY OF THE APPEAL FILED ALONG WITH PETITION FOR STAY FOR OCTOBER/2014 DATED 08/05/2015. EXT P4(G)- A TRUE COPY OF THE APPEAL FILED ALONG WITH PETITION FOR STAY FOR NOVEMBER/2014 DATED 08/05/2015. EXT P4(H)- A TRUE COPY OF THE APPEAL FILED ALONG WITH PETITION FOR STAY FOR DECEMBER/2014 DATED 08/05/2015. RESPONDENT(S)' EXHIBITS: NIL ------------------------------------------ /TRUE COPY/ P.A.TO JUDGE sts A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 34395 of 2015 ===================================================== Dated this the 16th day of November, 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.P3 series of assessment orders passed under the KVAT Act, the petitioner preferred Ext.P4 series of appeals and 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.P3 series of orders. 2. 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 the stay petitions, 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.P3 -2- W.P.(C). No. 34395 of 2015 series of orders, shall be kept in abeyance till such time as the 2nd respondent passes orders, as directed, in the stay petitions and communicates the same to the petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das /16.11.15 "