High CourtsSingle Bench(2021) 02 KL CK 0138

M/S Sea Blue Shipyard Ltd vs Deputy Commissioner And Ors

High Court Of Kerala · Decided on 26 February 2021

HON’BLE JUDGES
A.M. Badar, J
RESULT
Disposed Of
CASE NUMBER
Writ Petition (C) No. 5023 Of 2021

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Judgment

12 paragraphs · 235 words
1.

Heard both sides.

2.

Learned Government Pleader takes notice for both the respondents.

3.

The learned counsel for the petitioner submits that the respondent No.1 has issued Assessment Order at Ext.P1 under the KVAT Act, for the year

2015-2016. The petitioner has challenged the same by filing an appeal at Ext.P2 along with the stay petition at Ext.P3. The learned counsel for the

petitioner submits that the respondents are recovering the amount determined against the petitioner despite, pendency of the appeal as well as stay

petitions. He therefore prays that till the stay petition is decided, the recovery proceedings be kept in abeyance.

4.

The learned Government Pleader opposed the petition by contending that the assessment has been done by following due process of law.

5.

Keeping in mind, the facts and circumstances of the instant case, the petition is disposed of with the following directions.

6.

The 2nd respondent to decide the stay petition filed by the petitioner in the appeal filed by him challenging the Assessment Order at Ext.P1 within a

period of six weeks from the date of communication of this judgment. The petitioner to co-operate with respondent No.2 in disposal of the stay

petition. Till disposal of the stay petition, the respondents are directed to keep in abeyance, all recovery proceedings pursuant to the Assessment Order

at Ext.P1. The petitioner to supply copy of this judgment to the 2nd respondent.