Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A. BADHARUDEEN TUESDAY, THE 9TH DAY OF MAY 2023 / 19TH VAISAKHA, 1945 WP(C) NO. 15415 OF 2023 PETITIONER:
M/S.DIANA HEIGHTS, ATHANI, NEDUMBASSERRY, ALUVA, ERNAKULAM, PIN - 683585 REPRESENTED BY IT' S MANAGING PARTNER SRI. M.L.ITTOOP BY ADVS.
AJI V.DEV ALAN PRIYADARSHI DEV M.G.SHAJI RESPONDENTS:
1 THE DEPUTY COMMISSIONER -1 STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, MINI CIVIL STATION, PERUMBAVOOR - 683542 [REDESIGNATED AS ASSISTANT COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, THOTTAKKARA BUILDING, ANGAMALY, PIN - 683542] 2 THE JOINT COMMISSIONER OF STATE TAX, APPEALS, STATE GST DEPARTMENT, STATE GST COMPLEX, BAZAR ROAD, MATTANCHERRY, PIN - 682002 3 THE DEPUTY COMMISSIONER, REVENUE RECOVERY, STATE GOODS & SERVICES TAX DEPARTMENT, MINI CIVIL STATION, MUDAVOOR P.O, MUVATTUPUZHA - 686669 [REDESIGNATED AS DEPUTY COMMISSIONER, ARREAR RECOVERY CELL, STATE GST DEPARTMENT, MINI CIVIL STATION, ALUVA, PIN - 683101] SMT. K PARVATHY, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 15415 OF 2023 2 JUDGMENT Dated this the 9th day of May, 2023 This Writ Petition (Civil) has been filed under Article 226 of the Constitution of India and the prayers are hereunder:
“i.
Call for the records and issue a writ of mandamus or any other appropriate writ, directing the 2nd respondent to hold Ext.P.2 appeal till the disposal of the writ petitions pending before this Hon'ble Court with regard to the levy of interest relating to the year 2020-21.
ii.
Issue a writ of mandamus or any other writ or order or direction staying any revenue recovery proceedings against the petitioner pursuant to Exhibit P.5 recovery notice.” 2.
Heard the learned counsel for the petitioner as well as the learned Government Pleader.
3.
It is submitted by the learned counsel for the petitioner that Ext.P2 appeal challenging Ext.P1 assessment order has been pending. Therefore, the petitioner is satisfied with an early disposal of the appeal at the instance of the Appellate Authority. The
WP(C) NO. 15415 OF 2023 3 learned Government Pleader also conceded grant of limited prayer.
4.
Therefore, there shall be a direction to the Appellate Authority to consider Ext.P2 appeal, within a period of six weeks from the date of receipt or production of a copy of this judgment. It is made clear that there shall be a stay in proceeding with Ext.P1 assessment order for a period of six weeks and not thereafter.
5.
It is specifically made clear that the issue regarding the liability of the petitioner to pay interest on the amount of turnover tax paid by the petitioner on parcel sales (as permitted by the Government during the COVID-19 pandemic) will be subject to the decision of this Court in similar matters.
This Writ Petition (Civil) stands disposed of as indicated above.
Sd/- A. BADHARUDEEN JUDGE nkr
WP(C) NO. 15415 OF 2023 4 APPENDIX OF WP(C) 15415/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2020-21 DATED:
01-07-2022 Exhibit P2 TRUE COPY OF THE APPEAL FILED AGAINST EXT.P.1 DATED: 02-09-2022 Exhibit P2(a) TRUE COPY OF THE APPLICATION FOR CONDONATION OF DELAY DATED: 02-09-2022 Exhibit P2(b) TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX/INTEREST DATED:
02-09-2022 Exhibit P2(c) TRUE COPY OF THE ADDITIONAL GROUNDS FILED DATED: 08.11.2022 DISPUTING THE LEVY OF CESS Exhibit P3 TRUE COPY OF THE RELEVANT PAGE OF THE KERALA FINANCE ACT,2008 SHOWING LEVY OF CESS ON FOREIGN LIQUOR Exhibit P4 TRUE COPY OF THE RELEVANT PAGE OF THE KERALA FINANCE ACT, 2018 SHOWING OMISSION OF CESS ON FOREIGN LIQUOR Exhibit P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED: 17-12-2022 Exhibit P6 TRUE COPY OF JUDGMENT IN WPC NO. 38222 OF 2022 DATED: 28-11-2022 OF THIS HON'BLE COURT.
RESPONDENT'S EXHIBITS : NIL