Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 27TH DAY OF FEBRUARY 2023 / 8TH PHALGUNA, 1944 WP(C) NO. 3631 OF 2023 PETITIONER:
1 PRADEEP. K.
AGED 45 YEARS PROPRIETOR, SMERA CONSTRUCTIONS, ANDOOR, KOTTARAKKA., PIN - 691532 BY ADVS.
RAHUL A.
SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENTS:
1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GST DEPARTMENT, ASRAMOM, KOLLAM., PIN - 691002 2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS) STATE GST DEPARTMENT, ASRAMOM, KOLLAM., PIN - 691002 3 THE TAHSILDAR (REVENUE RECOVERY) TALUK OFFICE, KOTTARAKKARA, KOLLAM DISTRICT., PIN - 691506 BY ADV.DR. THUSHARA JAMES, SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.3631 of 2023 2 T.R. RAVI, J.
------------------------------------ W.P.(C.) No.3631 of 2023 ------------------------------------ Dated this the 27th day of February, 2023 JUDGMENT Admit. Government pleader takes notice for the respondents.
2. The grievance of the petitioner is that revenue recovery steps have been initiated against the petitioner when Exts.P2 and P2(a) appeals are pending before the 2nd respondent. It is submitted that the appeal was once heard and that the Officer who heard was shifted from the office and a new officer took his place. The new officer had issued notice for hearing and it was at that time the recovery steps were issued with.
3. The Government Pleader on instruction submits that the appeal was heard on 03.02.2023.
In the above circumstances, this writ petition is
WPC No.3631 of 2023 3 disposed of directing the 2nd respondent to pass orders on Exts.P2 and P2(a) appeals, if not already issued, in accordance with law, at the earliest, at any rate, within a period of two months from the date of receipt of a copy of this judgment. The coercive steps for recovery shall be kept in abeyance till the disposal of the appeal.
Sd/- T.R.RAVI JUDGE SKP/27-02
WPC No.3631 of 2023 4 APPENDIX OF WP(C) 3631/2023 PETITIONER’S EXHIBITS:
EXHIBIT P1 A COPY OF THE ASSESSMENT ORDER DATED 19-04-2022 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013- 14 EXHIBIT P1(A) A COPY OF THE ASSESSMENT ORDER DATED 31-03-2022 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015- 16 EXHIBIT P2 A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P1 ORDER FOR THE YEAR 2013-14 EXHIBIT P2(A) A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P1(A) ORDER FOR THE YEAR 2015-16 EXHIBIT P3 A COPY OF THE PETITION FOR CONDONING DELAY IN FILING EXT.P2 APPEAL EXHIBIT P3(A) A COPY OF THE PETITION FOR CONDONING DELAY IN FILING EXT.P2(A) APPEAL EXHIBIT P4 A COPY OF THE STAY PETITION FILED IN EXT.P2 APPEAL EXHIBIT P4(A) A COPY OF THE STAY PETITION FILED IN EXT.P2(A) APPEAL EXHIBIT P5 A COPY OF THE POSTING NOTICE DATED 1-12-2022 ISSUED BY THE 2ND RESPONDENT EXHIBIT P6 A COPY OF THE HEARING NOTE DATED 30-12-2022 SUBMITTED BEFORE THE 2ND RESPONDENT EXHIBIT P7 A COPY OF THE NOTICE DATED NIL POSTING THE APPEALS ON 03-02-2023 ISSUED BY THE 2ND RESPONDENT EXHIBIT P8 A COPY OF THE COMMON DEMAND NOTICE DATED 28-10- 2022 ISSUED BY THE 3RD RESPONDENT RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A. TO JUDGE