M/s. VERDANT HOMES (P) LTD. Versus THE STATE TAX OFFICER, WORKS CONTRACT, STATE GOODS AND SERVICE TAXES, KOCHI, THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM AND THE ASSISTANT COMMISSIONER OF STATE TAXES, STATE GOODS AND SERVICE TAXES, ERNAKULAM
VAT and Sales Tax
2018 (6) TMI 70 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 27-4-2018
W.P.(C)No.14615 of 2018
CST, VAT & Sales Tax
MR. DEVAN RAMACHANDRAN, J.
For The PETITIONERS : SRI.AJI V.DEV AND SRI.N.JAYAKUMAR
For The RESPONDENTS : SRI. K.P. HARISH
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 as
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at the petitioner has preferred appeals before the 2nd 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 analoguous situations, I am of the view that the petitioner can be given some respite from the rigor of recovery, at least until such time as his stay petition is considered by the 2nd respondent.
5. In such circumstances, I order this writ petition, directing the 2nd respondent to take up, consider and pass orders on Exts.P3, P3(a) and P3(b) stay petitions preferred by the petitioner
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