M/S. R.R.P CHICKEN STALL V. THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER

WP(C)/32405/2017

AI Insights

The case involves M/S. R.R.P Chicken Stall, represented by its partner Riyas T.K, who filed a writ petition against the assessment orders issued under the Kerala Value Added Tax Act by the Department of Commercial Taxes. The petitioner contested the assessment and rectified orders, which led to recovery steps being initiated before the stay petition was considered. The High Court of Kerala at Ernakulam heard the petition and decided to halt the recovery process temporarily while the delay condonation and stay petitions were to be considered by the Deputy Commissioner (Appeals).

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 755398 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 11-10-2017
• Assessment Year: misc
• Laws Referred To: Kerala Value Added Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SHAMSUDHEEN
• Assessee Lawyers: P N NAMBOODIRI
• Keywords: Assessment Order; Delay condonation; Rectified order; Revenue recovery notice; Revenue recovery notice; Stay Petition
• Section: 25(1)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 11TH DAY OF OCTOBER 2017/19TH ASWINA, 1939 WP(C).No. 32405 of 2017 (A) ---------------------------- PETITIONER: ------------------ M/S. R.R.P CHICKEN STALL DOOR NO.T.P.VI/332-ABC, KAVUMANNAM P.O, WAYANAD DIST., PIN 683121, REPRESENTED BY ITS PARTNER RIYAS T.K BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): -------------- 1. THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES, KALPETTA 673121 2. THE DEPUTY COMMISSIONER (APPEALS), DEPT. OF COMMERCIAL TAXES, KOZHIKODE 673001 3. THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMECIAL TAXES, KALPETTA, WAYANAD 673121 BY GOVERNMENT PLEADER SRI. SHAMSUDHEEN.V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sdr/- WP(C).No. 32405 of 2017 (A) ---------------------------- APPENDIX ------------- PETITIONER(S)' EXHIBITS ----------------------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32140440347/2014-15 DATED 14.06.2016 U/S.25 (1) OF KVAT A ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2 TRUE COPY OF THE RECTIFIED ORDER NO. 32140440347-/2014-15 DATED 27.09.2016 U/S.25 (1) OF KVAT A ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P3 TRUE COPY OF THE FIRST APPEAL DATED 28.09.2017 FOR THE YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4 TRUE COPY OF THE DELAY CONDONATION PETITION 28.09.2017 FOR THE YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5 TRUE COPY OF THE STAY PETITION DATED 28.09.2017 FOR THE YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P6 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO. RRC.NO. 19/16- 17 DATED 06.08.2016 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER RESPONDENT(S)' EXHIBITS NIL --------------------------------------- /TRUE COPY/ PA TO JUDGE sdr/- A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.32405 Of 2017 ............................................................. Dated this the 11th day of October, 2017 J U D G M E N T Against Exts.P1 assessment order and P2 rectified order of assessment under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P3 appeal together with Ext.P4 delay condonation petition and Ext.P5 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Exts.P1 assessment order and P2 rectified order of assessment. 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, I dispose the writ W.P.(C).No.32405 Of 2017 2 petition with the following directions: 1. The 2nd respondent shall consider and pass orders on Ext.P4 delay condonation petition and Ext.P5 stay petition within a period of six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner. 2. Recovery steps pursuant to Ext.P6 revenue recovery notice for recovery of amounts confirmed against petitioner by Exts.P1 assessment order and P2 rectified order of assessment shall be kept in abeyance till orders are passed by the 2nd 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 2rd respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns/11.10.17 W.P.(C).No.32405 Of 2017 2 "