M/s. Metacoats Aluminium Private Ltd. Versus The Commercial Tax Officer, Thiruvananthapuram And The Assistant Commissioner of State Tax State Goods And Service Tax Department, Thiruvananthapuram
VAT and Sales Tax
2018 (5) TMI 375 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 27-4-2018
W. P. (C) No. 14720 of 2018
CST, VAT & Sales Tax
MR. DEVAN RAMACHANDRAN, J.
For The Petitioner : Sri. A. Kumar, Sri.P. J. Anilkumar, Smt G. Mini(1748), Sri. P. S. Sree Prasad
For The Respondents : Sri. V. K. Shamsudeen
JUDGMENT
The petitioner impugns the action for recovery initiated by the competent Authorities, subsequent to an order of assessment made against him, a copy of which has been appended to this writ petition
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ification application before the 1st respondent, but he says that since the amount involved is substantial, no order of stay may be granted, except on terms.
3. I have considered the submissions made by the learned counsel for the petitioner as well as the learned Government Pleader.
4. Taking note of similar orders passed by this Court in analogous situations, I am of the view that the petitioner can be given some respite from the rigour of recovery, at least until such time as his rectification application is considered by the 1st respondent.
5. In such circumstances, I order this writ petition, directing the Commercial Tax Officer, 1st respondent to take up, consider and pass orders on Ext.P2 rectification application preferred by the
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