IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
M/S. BASH-P-INTERNATIONAL – Appellant
Versus
THE STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE – Respondent
| Table of Content |
|---|
| 1. petitioner's entitlement to return of submitted title deed. (Para 1 , 2 , 3) |
| 2. respondent denies receipt of the title deed. (Para 4 , 5) |
| 3. court's assessment of evidence and factual conclusions. (Para 6) |
JUDGMENT
The petitioner is a partnership firm and was a registered dealer under the provisions of the Kerala Value Added Tax Act , 2003 on the rolls of the 1st respondent. The grievance highlighted by the petitioner in this writ petition is regarding the failure on the part of the respondents in returning the original title deed furnished by the petitioner towards the security before the 1st respondent, a copy of which is produced as Ext.P5.
2. Earlier, as per Ext.P1 order passed in an interlocutory application submitted by the petitioner in an appeal filed by it, the petitioner was granted stay of recovery proceedings, by the First Appellate Authority, on condition that, the petitioner shall remit 25% of the amount in dispute and shall furnish security for the balance amount in any form stipulated under the Kerala Value Added Tax Act and Rules, before the Assessing Authority, within two weeks from the date of receipt of a copy of the order. According to the pe
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