Kunhikannan Jewellery (Presently known as M/s.Krishna Jewels) V. The Assistant Commissioner (KVAT-II), Special Circle, Commercial Taxes, Kannur and The Deputy Commissioner (Appeals), Department of Commercial Taxes, Kozhikode and The Kerala Valued Added Tax/ Agricultural Income Tax & Sales Tax Appellate Tribunal, Additional Bench, Kozhikode and The Inspecting Assistant Commissioner, Commercial Taxes, Kannur

WP(C)/31578/2016

AI Insights

The case involves M/s. Kunhikannan Jewellery, currently known as M/s. Krishna Jewels, which filed a writ petition against the Assistant Commissioner (KVAT-II) and other respondents concerning a demand notice for commercial taxes. The petitioner had filed an appeal and a stay application with the Kerala Valued Added Tax/Agricultural Income Tax & Sales Tax Appellate Tribunal, which were pending at the time of the writ petition. The petitioner sought to keep the recovery process in abeyance during the pendency of the appeal. The court did not delve into the merits of the case but focused on the procedural aspect of ensuring that the stay application was considered promptly by the appellate authority.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 689855 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 28-09-2016
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: V K SHAMSUDHEEN
• Assessee Lawyers: T M SREEDHARAN; V P NARAYANAN; DIVYA RAVINDRAN; ABRAHAM THARAKAN
• Keywords: Appeal; Commercial Taxes; Demand notice; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE WEDNESDAY , THE 28TH DAY OF SEPTEMBER 2016/6TH ASWINA, 1938 WP(C).No. 31578 of 2016 (V) ---------------------------- PETITIONER(S): ----------------------- M/S. KUNHIKANNAN JEWELLERY , (PRESENTLY KNOWN AS M/S.KRISHNA JEWELS), BANK ROAD, KANNUR, REPRESENTED BY ITS MANAGING PARTNER SHRI.C.V. RAVEENDRANATH. BY SRI.T.M.SREEDHARAN, SENIOR ADVOCATE. ADVS. SRI.V.P.NARAYANAN, SMT.DIVYA RAVINDRAN, SRI.ABRAHAM VARGHESE THARAKAN. RESPONDENT(S): --------------------------- 1. THE ASSISTANT COMMISSIONER (KVAT-II), SPECIAL CIRCLE, COMMERCIAL TAXES, KANNUR-670 001. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, NIRMAL ARCADE, ERANHIPALAM, KOZHIKODE - 670 006. 3. THE KERALA VALUED ADDED TAX/ AGRICULTURAL INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, CHEROOTTY ROAD, KOZHIKODE -670 006, REPRESENTED BY ASSISTANT SECRETARY. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KANNUR - 670 002. BY GOVT. PLEADER SRI.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-09-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. WP(C).No. 31578 of 2016 (V) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1 TRUE COPY OF ORDER NO.32120254102/09-10 DATED 07/02/2015 ALONG WITH DEMAND NOTICE PASSED BY THE FIRST RESPONDENT. EXT P2 TRUE COPY OF THE ORDER IN TA(VAT) NO.672/2015 DATED 30/05/2016 PASSED BY THE 2ND RESPONDENT. EXT.P3 TRUE COPY OF THE APPEAL DATED 18/08/2016 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXT.P3(A) TRUE COPY OF THE STA Y PETITION DATED 18/08/2016 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXT.P3(B) TRUE COPY OF THE PETITION FOR EARLY HEARING DATED 18/08/2016 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXT.P4 TRUE COPY OF THE STA Y ORDER DATED 07/04/2016 IN I.T.A NO.951 OF 2016 IN O.T.REV.NO.73 OF 2016 PASSED BY THIS HON'BLE COURT. EXT.P4(A) TRUE COPY OF THE ORDER DATED 07/06/2016 EXTENDING THE STAY ORDER DATED 07/06/2016 IN I.T.A NO.951/2016 IN O.T.REV. NO.73/2016 PASSED BY THIS HON'BLE COURT. EXT.P5 TRUE COPY OF THE R.R NOTICE DATED 29/03/2016 ISSUED BY THE 1ST RESPONDENT. EXT.P6 TRUE COPY OF THE STA Y ORDER DATED 03/12/2015 PASSED BY THE 2ND RESPONDENT. EXT.P6(A): TRUE COPY OF THE STATUTORY NOTICE DATED 29/03/2016 AND ACKNOWLEDGMENT IN FORM NO.6 DATED 29/03/2016. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE rs. A.M.SHAFFIQUE, J * * * * * * * * * * * * W.P.C.No.31578 of 2016 ---------------------------------------- Dated this the 28th day of September 2016 J U D G M E N T Petitioner has filed Ext.P3 appeal as well as Ext.P3(a) application for stay before the 3rd respondent. It is submitted that during the pendency of the appeal, steps are being taken by the respondent authorities for recovering the amount demanded in terms of Ext.P5 notice. 2. Having regard to the fact that an appeal is pending before the competent authority, I do not think it necessary to consider the matter on merits. Suffice to say that the appellate authority has to consider the stay petition on merits within a specified time and in the meantime, recovery can be kept in abeyance. Accordingly, this writ petition is disposed of as under: i) The 3rd respondent shall consider Ext.P3(a) stay petition filed along with the appeal within a period of one month from the date of receipt of a copy of this judgment. W.P.C.No.31578/2016 2 ii) In the meantime, the demand made in terms of Ext.P5 notice shall be kept in abeyance. (sd/-) (A.M.SHAFFIQUE, JUDGE) jsr "