More and Less vs the State Tax Officer

More and Less vs The State Tax Officer

Type Court Judgment Court Kerala Decided Mar 03, 2020

~2 min read

https://sooperkanoon.com/case/1752646

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/1752646
Court: Kerala High Court
Judge: Honourable Mr. Justice Amit Rawal
Decided On: Mar 03, 2020
Case Number: WP(C)/6411/2020

Parties & Advocates

Appellant / Petitioner

More and Less

Respondent

The State Tax Officer

Excerpt

.....wp(c).no.6411 of 2020(b) 2judgmentpetitioner has approached this court seeking a direction to dispose of ext.p2 appeal preferred before the second respondent/commissioner of income tax (appeals) against the assessment order ext.p1.2. having heard the learned counsel on bothsides, the writ petition is disposed of with a direction to the second respondent to take a decision on ext.p2 appeal in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of three months from the date of receipt of a copy of thisjudgment without insisting on payment of 20% of the taxdemanded, as per circular of 2017. till such time a decision is taken on the appeal, recovery proceedings pursuant to the assessment order shall be kept in abeyance. sd/- amit rawal, judge skk//03032020 wp(c).no.6411 of 2020(b) 3 appendix petitioner's exhibits:exhibit p1 a true copy of the assessment orderunder the kvat act for the year 2011- 12 dated 25.4.2017. exhibit p2 a true copy of the appeal dated 26.2.2020 against ext.p.1 order. exhibit p3 a true copy of the stay petition filed along with p.2 appeal dated 26.2.2020. exhibit p4 a true copy of the revenue recovery notice dated 29.7.2019 and 30.7.2019. [form 1 & 10] with translation respondents' exhibits: nil

Full Judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WP(C).No.6411 OF 2020(B) PETITIONER: MORE AND LESS M G ROAD, ERNAKULAM, PIN-682 016, REPRESENTED BY ITS PARTNER SIRAJUDHEEN M.P. BY ADV. SMT.M.K.HAJARA RESPONDENTS: 1 THE STATE TAX OFFICER 3RD CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM-682 618. 2 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES--S.G.S.T DEPARTMENT, ERNAKULAM-682 013. 3 DEPUTY TAHASILDAR (RR) KOTTAYAM TALUK, KOTTAYAM-686 001. R3 BY DR. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.6411 OF 2020(B) 2

JUDGMENT

Petitioner has approached this Court seeking a direction to dispose of Ext.P2 appeal preferred before the second respondent/Commissioner of Income Tax (Appeals) against the assessment order Ext.P1.

2. Having heard the learned counsel on both

sides, the writ petition is disposed of with a direction to the second respondent to take a decision on Ext.P2 appeal in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of three months from the date of receipt of a copy of this

judgment without insisting on payment of 20% of the tax

demanded, as per circular of 2017. Till such time a decision is taken on the appeal, recovery proceedings pursuant to the assessment order shall be kept in abeyance. Sd/- AMIT RAWAL, JUDGE Skk//03032020 WP(C).No.6411 OF 2020(B) 3 APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER

UNDER THE KVAT ACT FOR THE YEAR 2011- 12 DATED 25.4.2017. EXHIBIT P2 A TRUE COPY OF THE APPEAL DATED 26.2.2020 AGAINST EXT.P.1 ORDER. EXHIBIT P3 A TRUE COPY OF THE STAY PETITION FILED ALONG WITH P.2 APPEAL DATED 26.2.2020. EXHIBIT P4 A TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 29.7.2019 AND 30.7.2019. [FORM 1 & 10] WITH TRANSLATION RESPONDENTS' EXHIBITS: NIL

Same Court & Year Kerala · 2020 Same Parties More and Less vs The State Tax Officer Same Judge Honourable Mr. Justice Amit Rawal