{"id":11679,"date":"2018-04-27T00:00:00","date_gmt":"2018-04-26T18:30:00","guid":{"rendered":""},"modified":"2018-04-27T00:00:00","modified_gmt":"2018-04-26T18:30:00","slug":"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","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=11679","title":{"rendered":"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"},"content":{"rendered":"<p>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<br \/>VAT and Sales Tax<br \/>2018 (5) TMI 375 &#8211; KERALA HIGH COURT &#8211; TMI<br \/>KERALA HIGH COURT &#8211; HC<br \/>Dated:- 27-4-2018<br \/>W. P. (C) No. 14720 of 2018 <br \/>CST, VAT &#038; Sales Tax<br \/>MR. DEVAN RAMACHANDRAN, J.<br \/>\nFor The Petitioner : Sri. A. Kumar, Sri.P. J. Anilkumar, Smt G. Mini(1748), Sri. P. S. Sree Prasad<br \/>\nFor The Respondents : Sri. V. K. Shamsudeen<br \/>\nJUDGMENT<br \/>\nThe 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 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=359811\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>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.<br \/>\n3. I have considered the submissions made by the learned counsel for the petitioner as well as the learned Government Pleader.<br \/>\n4. 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.<br \/>\n5. 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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=359811\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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, ThiruvananthapuramVAT and Sales Tax2018 (5) TMI 375 &#8211; KERALA HIGH COURT &#8211; TMIKERALA HIGH COURT &#8211; HCDated:- 27-4-2018W. P. (C) No. 14720 of 2018 CST, VAT &#038; Sales TaxMR. DEVAN RAMACHANDRAN, &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=11679\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;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&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11679","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11679","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11679"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11679\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11679"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11679"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}