Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN MONDAY, THE 27TH DAY OF MAY 2024 / 6TH JYAISHTA, 1946 WP(C) NO. 16972 OF 2024 PETITIONER:
M/S. ANTONY'S TOWER MAIN ROAD, PATHANAPURAM, KOLLAM DISTRICT REPRESENTED BY ITS MANAGING PARTNER ARCH ANTONY, PIN – 689 695.
BY ADVS.
S.ANIL KUMAR SABU C.J RAHUL A.
G.RISHRAJ RESPONDENTS:
1 THE DEPUTY COMMISSIONER TAX PAYER SERVICES DIVISION, STATE GST DEPARTMENT, KOTTARAKKARA, KOLLAM DISTRICT, PIN – 691 506.
2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS) STATE GST DEPARTMENT, ASRAMOM, KOLLAM DISTRICT, PIN – 691 002.
3 THE DEPUTY COMMISSIONER (ARREAR RECOVERY) OFFICE OF THE JOINT COMMISSIONER, TAX PAYER SERVICES, STATE GST DEPARTMENT, ASRAMOM, KOLLAM DISTRICT, PIN – 691 002.
SRI. ARUN AJAY SHANKAR - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.16972 OF 2024 2 JUDGMENT The petitioner is a dealer registered under the provisions of the Kerala Central Sales Tax Act, 1963 (for short, ‘the Act’). The 1st respondent, vide Exts.P1 to P1(c) orders, imposed penalty on the petitioner under Section 45A of the Act for the years 2020-2021, 2021-2022, 2022-2023 and for the month of May, 2023. The 1st respondent also passed Exts.P2 and P2(a) assessment orders under Section 17(3) of the Act.
2.
Against Exts.P1 to P1(c) penalty orders and Exts.P2 and P2(a) assessment orders, the petitioner preferred Exts.P3 to P3(e) appeals before the 2nd respondent. The petitioner also preferred Exts.P4 to P4(e) stay petitions along with the appeals. The grievance of the petitioner is that pending the statutory appeals, steps are being taken to recover
WP(C).No.16972 OF 2024 3 the amounts pursuant to Exts.P1 to P1(c) and Exts.P2 and P2(a) orders.
3.
Heard the learned counsel for the petitioner and the learned Government Pleader.
4.
Since Exts.P3 to P3(e) are statutory appeals, there will be a direction to the 2nd respondent to consider Exts.P4 to P4(e) stay petitions, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. Till orders are passed on the stay petitions, all recovery proceedings pursuant to Exts.P5 to P5(c) notices shall be deferred.
The writ petition is disposed of with the above direction.
Sd/- MURALI PURUSHOTHAMAN JUDGE SPR
WP(C).No.16972 OF 2024 4 APPENDIX PETITIONER’
S EXHIBITS
:- EXHIBIT P1 A COPY OF THE PENALTY ORDER DATED 20- 07-2023 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2020-2021.
EXHIBIT P1(a) A COPY OF THE PENALTY ORDER DATED 20- 07-2023 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2021-2022.
EXHIBIT P1(b) A COPY OF THE PENALTY ORDER DATED 20- 07-2023 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2022-2023.
EXHIBIT P1(c) A COPY OF THE PENALTY ORDER DATED 20- 07-2023 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF MAY, 2023.
EXHIBIT P2 A COPY OF THE ASSESSMENT ORDER DATED 19-10-2023 FOR THE YEAR 2020-2021.
EXHIBIT P2(a) A COPY OF THE ASSESSMENT ORDER DATED 19-10-2023 FOR THE YEAR 2021-2022.
EXHIBIT P3 A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P1 ORDER.
EXHIBIT P3(a) A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P1(a) ORDER.
EXHIBIT P3(b) A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P1(b) ORDER.
EXHIBIT P3(c) A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P1(c) ORDER.
EXHIBIT P3(d) A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P2 ORDER.
EXHIBIT P3(e) A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P2(a) ORDER.
EXHIBIT P4 A COPY OF THE STAY PETITION FILED IN EXT.P3 APPEAL.
EXHIBIT P4(a) A COPY OF THE STAY PETITION FILED IN EXT.P3 (a) APPEAL.
EXHIBIT P4(b) A COPY OF THE STAY PETITION FILED IN EXT.P3(b) APPEAL.
EXHIBIT P4(c) A COPY OF THE STAY PETITION FILED IN EXT.P3(c) APPEAL.
WP(C).No.16972 OF 2024 5 EXHIBIT P4(d) A COPY OF THE STAY PETITION FILED IN EXT.P3(d) APPEAL.
EXHIBIT P4(e) A COPY OF THE STAY PETITION FILED IN EXT.P3(e) APPEAL.
EXHIBIT P5 A COPY OF THE RECOVERY NOTICE DATED 14- 03-2024 ISSUED BY THE 3RD RESPONDENT IN RESPECT OF IN RESPECT OF THE DEMAND CREATED AS PER EXT.P1(b) PENALTY ORDER.
EXHIBIT P5(a) A COPY OF THE RECOVERY NOTICE DATED 14- 03-2024 ISSUED BY THE 3RD RESPONDENT IN RESPECT OF IN RESPECT OF THE DEMAND CREATED AS PER EXT.P1(c) PENALTY ORDER.
EXHIBIT P5(b) A COPY OF THE RECOVERY NOTICE DATED 14- 03-2024 ISSUED BY THE 3RD RESPONDENT IN RESPECT OF THE DEMAND CREATED AS PER EXT.P2 ASSESSMENT ORDER.
EXHIBIT P5(c) A COPY OF THE RECOVERY NOTICE DATED 14- 03-2024 ISSUED BY THE 3RD RESPONDENT IN RESPECT OF THE DEMAND CREATED AS PER EXT.P2 (a) ASSESSMENT ORDER.
EXHIBIT P6 A COPY OF THE LETTER DATED 17-04-2024 ADDRESSED TO THE 3RD RESPONDENT.
RESPONDENTS EXHIBITS: NIL.