Hillwood Timbers v. Income-tax Officer (TDS), Calicut / Income-tax Appellate Tribunal, Cochin - 2017-LL-0411-73

Citation	2017-LL-0411-73
Appellant Name	Hillwood Timbers
Respondent Name	Income-tax Officer (TDS), Calicut / Income-tax Appellate Tribunal, Cochin
Court	HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act	Other Acts
Date of Order	11/04/2017
Judgment	View Judgment
Keyword Tags	stay petition
Bot Summary:	RESPONDENTS EXHIBITS: NIL TRUE COPY/ P.A.TO JUDGE K.V. K. VINOD CHANDRAN, J W.P.(C) No. 12848 of 2017 Dated: 11th April, 2017 JUDGMENT The petitioner preferred Exts.P5 to P7 appeals and Exts.P8 to P10 stay petitions under the Kerala Value Added Tax Act, 2003 against Exts.P1 to P3 assessment orders and the first appellate order before the 2nd respondent. The grievance of the petitioner is that even before the stay petitions have been considered by the 2nd respondent, the recovery proceedings have been initiated under the Kerala Revenue Recovery Act, 1968. In the above circumstance, there shall be a direction to the 2nd respondent to consider and pass orders on Exts.P8 to P10 stay petitions, within a period of two months from the date of receipt of the certified W.P.(C) No. 12848/2017 -2- copy of this judgment and coercive proceedings shall stand stayed until such orders are passed, which order shall determine the further steps thereafter.

IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN TUESDAY, 11TH DAY OF APRIL 2017/21ST CHAITHRA, 1939 WP(C).No. 12848 of 2017 (E) PETITIONER(S): MS.HILLWOOD TIMBERS, NH: 17: CHUNGAM: FEROKE: CALICUT: BY V.SHERIFF MANAGING PARTNER. BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): 1. INCOME TAX OFFICER (TDS), AAYAKAR BHAVAN MANANCHIRA CALICUT 693002. 2. INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH KAKKANAD,COCHIN 682021. BY ADV. SRI.K.M.V.PANDALAI, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-04-2017, COURT ON SAME DAY DELIVERED FOLLOWING: K.V. WPC 12848 OF 2017: APPENDIX PETITIONERS EXHIBITS: P1: COPY OF ORDER U/S 206 C FOR 2012.13 P2: COPY OF ORDER U/S206 C FOR 2013.14. P3; COPY OF ORDER U/S206 C FOR 2014.15. P4: COPY OF COMMON ORDER IN APPEALS AGAINST EXTS P 1 TO P3 ORDERS. P5: COPY OF APPEALS FILED AGAINST EXT P 1 BEFORE SECOND RESPONDENT. P6: COPY OF APPEAL FILED AGAINST EXT P2 BEFORE SECOND RESPONDENT. P7: COPY APPEAL FILED AGAINST EXT P3 BEFORE SECOND RESPONDENT. P8: COPY OF STAY PETITION FILED ALONG WITH EXT P 5 APPEAL. P9: COPY OF STAY PETITION FILED ALONG WITH EXT P6 APPEAL. P10: COPY OF STAY PETITION FILED ALONG WITH EXT P7 APPEAL. P11: COPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE ORDER FOR 2012.13. P12: COPY OF RECEIVED ORDERS GIVING EFFECT TO APPELLATE ORDER FOR 2013.14. P13: COPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE ORDER FOR 2014.15. RESPONDENTS EXHIBITS: NIL TRUE COPY/ P.A.TO JUDGE K.V. K. VINOD CHANDRAN, J W.P.(C) No. 12848 of 2017 (E) Dated: 11th April, 2017 JUDGMENT petitioner preferred Exts.P5 to P7 appeals and Exts.P8 to P10 stay petitions under Kerala Value Added Tax Act, 2003 ('KVAT Act' for short) against Exts.P1 to P3 assessment orders and first appellate order before 2nd respondent. grievance of petitioner is that even before stay petitions have been considered by 2nd respondent, recovery proceedings have been initiated under Kerala Revenue Recovery Act, 1968. 2. In above circumstance, there shall be direction to 2nd respondent to consider and pass orders on Exts.P8 to P10 stay petitions, within period of two months from date of receipt of certified W.P.(C) No. 12848/2017 -2- copy of this judgment and coercive proceedings shall stand stayed until such orders are passed, which order shall determine further steps thereafter. Writ petition disposed of. Sd/- K.VINOD CHANDRAN, JUDGE jjj 11/4/17 Hillwood Timbers v. Income-tax Officer (TDS), Calicut / Income-tax Appellate Tribunal, Cochin

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