IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 1765 of 2007(I)
1. KAVITHA TRADING CO.,
... Petitioner
Vs
1. THE ASSISTANT COMMISSIONR (KGST),
... Respondent
2. THE DEPUTY COMMISSIONER (APPEALS)
For Petitioner :SRI.MILLU DANDAPANI
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMAN
Dated :16/01/2007
O R D E R
P.R.RAMAN, J.
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W.P.(C) NO. 1765 OF 2007
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Dated this the 16th day of January, 2007
J U D G M E N T
As against Exhibit P1 assessment order for the assessment
year 2001-02, petitioner preferred appeal and a stay petition.
Exhibit P5 is the order passed in the stay application granting a
stay in favour of the petitioner, on condition to pay 40% of the
balance tax due. Petitioner has produced Exhibit P6 to show that
he has complied with the interim order passed in Exhibit P5.
While the matter was pending in appeal, the assessing officer has
passed an order of rectification as evidenced by Exhibit P8. The
petitioner has challenged the same by filing Exhibit P9 along with
Exhibit P10 stay application. In the meanwhile, demands have
been raised against the petitioner by the assessing officer as
evidenced by Exhibits P11 and P12. As far as Exhibit P12 is
concerned, that is the amount due as per Exhibit P1 in respect of
which the petitioner has already been granted a stay as stated
above. As such the present demand ignoring the stay order
passed by the appellate authority and without taking into
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consideration of the compliance of the order as per Exhibit P6 is
illegal. Since Exhibits P2 and P2(a) demand is already stayed by
the appellate authority and so long as stay continues, a fresh
demand could not have been raised as per Exhibit P12. On this
limited ground, Exhibit P12 will stand quashed and therefore
demand could be raised subject to the order to be passed in the
appeal already pending.
2. As regards the demand Exhibit P11 is concerned it is
based on the rectification order Exhibit P8. Petitioner has
preferred an appeal and the stay application Exhibits P9 and
P10.
3. In the circumstances, there will be a direction that if
the petitioner pays 40% as against Exhibit P11 demand within a
period of three weeks, further proceedings pursuant to Exhibit
P11 will stand stayed until Exhibit P9 appeal is disposed of by the
appellate authority. There will be a further direction that both
the appeals are to be heard together and disposed of.
Writ petition is disposed of as above.
P.R.RAMAN, JUDGE
Rp
WPC 1765/2007
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