{"id":99676,"date":"2010-11-04T00:00:00","date_gmt":"2010-11-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/a-praveen-kumar-vs-commercial-tax-officer-on-4-november-2010"},"modified":"2014-02-17T11:03:02","modified_gmt":"2014-02-17T05:33:02","slug":"a-praveen-kumar-vs-commercial-tax-officer-on-4-november-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/a-praveen-kumar-vs-commercial-tax-officer-on-4-november-2010","title":{"rendered":"A.Praveen Kumar vs Commercial Tax Officer on 4 November, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">A.Praveen Kumar vs Commercial Tax Officer on 4 November, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 33449 of 2010(E)\n\n\n1. A.PRAVEEN KUMAR,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. COMMERCIAL TAX OFFICER,\n                       ...       Respondent\n\n2. THE DEPUTY COMMISSIONER (APPEALS),\n\n3. THE INSPECTING ASSISTANT COMMISSIONER,\n\n                For Petitioner  :SRI.N.P.SAMUEL\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.K.ABDUL REHIM\n\n Dated :04\/11\/2010\n\n O R D E R\n                C.K. ABDUL REHIM, J\n                -------------------------------\n              WP(C) NO. 33449 OF 2010\n              -------------------------------------\n        Dated this the 4th day of November, 2010\n\n\n                        JUDGMENT\n<\/pre>\n<p>     Against the assessment completed for the year 2009-<\/p>\n<p>10 under the provisions of Section 25 (1) of the Kerala<\/p>\n<p>Value Added Tax Act, 2003 (KVAT Act) (Ext.P1 order) the<\/p>\n<p>petitioner had preferred statutory appeal before the 2nd<\/p>\n<p>respondent, as per Ext.P2. Ext.P3 is the stay petition<\/p>\n<p>filed along with the appeal.        It is submitted that the<\/p>\n<p>appeal and the accompanying applications are pending<\/p>\n<p>consideration and disposal before the 2nd respondent.<\/p>\n<p>Grievance of the petitioner is that without considering<\/p>\n<p>pendency of the appeal recovery steps was initiated on<\/p>\n<p>issuing Exts.P4 and P5 notices.          Hence the petitioner<\/p>\n<p>seeks direction to restrain the recovery steps till the<\/p>\n<p>disposal of the appeal.\n<\/p>\n<p>     2. Since statutory appeal is pending consideration<\/p>\n<p>and disposal before the authority concerned, I am of the<\/p>\n<p>view that the Writ Petition can be disposed of on issuing<\/p>\n<p><span class=\"hidden_text\">                              2<\/span><br \/>\nWP(C) No. 33449\/2010<\/p>\n<p>necessary directions to that authority.<\/p>\n<p>     3.     Therefore, the Writ Petition is disposed of<\/p>\n<p>directing the 2nd respondent to consider and pass orders on<\/p>\n<p>Ext.P3 stay petition, after affording an    opportunity of<\/p>\n<p>hearing to the petitioner, as early as possible at any rate<\/p>\n<p>within a period of one month from the date of receipt of a<\/p>\n<p>copy of this judgment.\n<\/p>\n<p>     4.     Till such time orders are passed by the 2nd<\/p>\n<p>respondent as directed above, recovery of amounts covered<\/p>\n<p>under Ext.P1, which is now initiated under Exts.P4 and P5<\/p>\n<p>notices, shall be kept in abeyance.\n<\/p>\n<p>     5.     The petitioner will produce a copy of this<\/p>\n<p>judgment before the 2nd respondent.<\/p>\n<p>                                   C.K. ABDUL REHIM<br \/>\n                                          JUDGE<br \/>\ndnc<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court A.Praveen Kumar vs Commercial Tax Officer on 4 November, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 33449 of 2010(E) 1. A.PRAVEEN KUMAR, &#8230; Petitioner Vs 1. COMMERCIAL TAX OFFICER, &#8230; Respondent 2. THE DEPUTY COMMISSIONER (APPEALS), 3. THE INSPECTING ASSISTANT COMMISSIONER, For Petitioner :SRI.N.P.SAMUEL For Respondent : No Appearance [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-99676","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A.Praveen Kumar vs Commercial Tax Officer on 4 November, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/a-praveen-kumar-vs-commercial-tax-officer-on-4-november-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A.Praveen Kumar vs Commercial Tax Officer on 4 November, 2010 - Free Judgements of Supreme Court &amp; 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