Urban Clothing Company vs Deputy Commissioner Of State Tax
2021 Latest Caselaw 5720 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                  THE HONOURABLE MR. JUSTICE A.M.BADAR

    WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942

                        WP(C).No.4127 OF 2021(M)


PETITIONER/S:

                URBAN CLOTHING COMPANY,
                40/8147-A1, NARAKATHARA ROAD, ERNAKULAM - 682035,
                REPRESENTED BY ITS AUTHORIZED SIGNATORY,
                MRS. INDU SYAM.

                BY ADVS.
                SRI.RAJESH NAMBIAR
                SRI.N.R.SAJ

RESPONDENT/S:

      1         DEPUTY COMMISSIONER OF STATE TAX,
                SPECIAL CIRCLE - 2, STATE GOODS AND SERVICE TAX
                DEPARTMENT, ERNAKULAM - 682015.

      2         JOINT COMMISSIONER (APPEALS),
                STATE GOODS AND SERVICE TAX DEPARTMENT,
                ERNAKULAM - 682015.



                BY SMT. THUSHARA JAMES, GP

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.4127 OF 2021

                                             2




                                      JUDGMENT

Dated this the 17th day of February 2021

Heard both sides.

2. Learned Counsel for the petitioner argued

that, as against the assessment order Ext.P1 under

the Kerala Value Added Tax Act, the petitioner has

preferred an appeal, Ext.P2, along with the stay

petition, Ext.P3, before the 2nd respondent. It is

further argued that the 1st respondent has initiated

the recovery proceedings against the petitioner,

despite the pendency of the stay petition, for

recovery of amount as per the notice of demand issued

in pursuant to the assessment order, Ext.P1.

3. Learned Government Pleader opposed the

petition.

4. Having considered the facts and circumstances

of the instant case, the petition is disposed of with

the following directions.

5. The 2nd respondent shall consider and decide WP(C).No.4127 OF 2021

the stay petition at Ext.P3, after hearing the

petitioner, within a period of six weeks from the

date of receipt of a copy of this judgment. The

petitioner shall co-operate with the 2nd respondent in

disposal of the stay petition, Ext.P3. Till the

disposal of stay petition Ext.P3, the 1st respondent

shall keep the steps for recovery of amount as per

notice of demand, in abeyance.

The writ petition is disposed of accordingly.

Sd/-

A.M.BADAR

JUDGE

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17.2.2021 WP(C).No.4127 OF 2021

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 11.01.2021 FOR THE YEAR 2015-16.

EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM DATED 28.01.2021 FILED AS AGAINST EXT.P1 ASSESSMENT ORDER.

EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED IN EXT. P2 APPEAL.

EXHIBIT P4 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN W.P.(C) 27411/2020.