Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 21ST DAY OF DECEMBER 2022 / 30TH AGRAHAYANA, 1944 WP(C) NO. 40984 OF 2022 PETITIONER:
JAN TRADERS CHEENIKKAL, VALLUVAMBRAM.P.O., MALAPPURAM DISTRICT.
REPRESENTED BY ITS MANAGING PARTNER, SHAMSEER. M, PIN - 673642 BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL S.SHAINA KIROSH RAJAN PONNAMBIL RESPONDENTS:
1 THE ASST. COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, SPECIAL CIRCLE, CIVIL STATION, MALAPPURAM., PIN - 676505 2 THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS) [NOW RE-DESIGNATED AS JOINT COMMISSIONER OF STATE TAX (APPEALS)] STATE GST DEPARTMENT, ERANHIPPALAM, KOZHIKODE., PIN - 673006 3 THE STATE TAX OFFICER SGST DEPARTMENT, TIRUR, MALAPPURAM DIST., PIN - 676101 4 THE STATE TAX OFFICER SGST DEPARTMENT, KOTTAKKAL, MALAPPURAM DIST., PIN - 676503 5 THE DEPUTY TAHSILDAR (RR) ERNAD TALUK, MALAPPURAM., PIN - 676505 OTHER PRESENT:
ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.40984/2022 -2- J U D G M E N T The petitioner suffered Exts.P3 to P3 (c) orders of assessments under the provisions of Kerala Value Added Tax Act, 2003 for assessment year 2012-13, 2013- 14, 2014-15, 2016-17. The petitioner has preferred Exts.P4 to P4 (c) appeals and Exts.P5 to P5 (c) stay petitions before the 2nd respondent. The petitioner apprehends that recovery proceedings initiated by Exts.P6 to P6 (c) notices may be continued against the petitioner before Ext.P5 to P5 (c) stay petitions are considered by the 2nd respondent.
2.
Heard the learned Senior Government Pleader also.
3.
Having regard to the facts and circumstances of the case, this writ petition will stand disposed of directing the 2nd respondent to consider and pass orders on Ext.P5 and P5 (c) stay petitions filed in Ext.P4 to P4 (c) appeals within a period of 2 months from the date of receipt of a certified copy of this judgment. Till such time as orders are passed on the stay petitions, the recovery of any amounts due under Exts.P3 to P3 (c) shall be kept in abeyance.
Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.40984/2022 -3- APPENDIX OF WP(C) 40984/2022 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE ASSESSMENT ORDER DATED 5-12-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012- 2013 Exhibit P1(a) A COPY OF THE ASSESSMENT ORDER DATED 5-12-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013- 2014 Exhibit P1(b) A COPY OF THE ASSESSMENT ORDER DATED 5-12-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014- 2015 Exhibit P1(c) A COPY OF THE ASSESSMENT ORDER DATED 5-12-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016- 2017 Exhibit P2 A COPY OF THE APPELLATE ORDER DATED 30-03-2019 ISSUED BY THE 2ND RESPONDENT IN RESPECT OF THE ASSESSMENT FOR THE YEAR 2012-2013 Exhibit P2(a) A COPY OF THE APPELLATE ORDER DATED 30-03-2019 ISSUED BY THE 2ND RESPONDENT IN RESPECT OF THE ASSESSMENT FOR THE YEAR 2013-2014 Exhibit P2(b) A COPY OF THE APPELLATE ORDER DATED 30-03-2019 ISSUED BY THE 2ND RESPONDENT IN RESPECT OF THE ASSESSMENT FOR THE YEAR 2014-2015 Exhibit P2(c) A COPY OF THE APPELLATE ORDER DATED 30-03-2019 ISSUED BY THE 2ND RESPONDENT IN RESPECT OF THE ASSESSMENT FOR THE YEAR 2016-2017 Exhibit P3 A COPY OF THE LETTER (ORDER) DATED 28-07-2020 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2012- 2013 Exhibit P3(a) A COPY OF THE ORDER DATED 30-12-2020 ISSUED BY THE 4TH RESPONDENT FOR THE YEAR 2013-2014 Exhibit P3(b) A COPY OF THE LETTER (ORDER) DATED 28-07-2020 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2014- 2015
W.P (C) No.40984/2022 -4- Exhibit P3(c) A COPY OF THE ORDER DATED 30-12-2020 ISSUED BY THE 4TH RESPONDENT FOR THE YEAR 2016-2017 Exhibit P4 A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P3 ORDER Exhibit P4(a) A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P3 (A) ORDER Exhibit P4(b) A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P3 (B) ORDER Exhibit P4(c) A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P3 (C) ORDER Exhibit P5 A COPY OF THE STAY PETITION FILED IN EXT.P4 APPEAL Exhibit P5(a) A COPY OF THE STAY PETITION FILED IN EXT.P4(A) APPEAL Exhibit P5(b) A COPY OF THE STAY PETITION FILED IN EXT.P4(B) APPEAL Exhibit P5(c) A COPY OF THE STAY PETITION FILED IN EXT.P4(C) APPEAL Exhibit P6 A COPY OF THE DEMAND NOTICE DATED 5-09-2022 ISSUED BY THE 5TH RESPONDENT IN RESPECT OF THE DEMAND FOR THE YEAR 2012-2013 Exhibit P6(a) A COPY OF THE DEMAND NOTICE DATED 5-09-2022 ISSUED BY THE 5TH RESPONDENT IN RESPECT OF THE DEMAND FOR THE YEAR 2013-2014 Exhibit P6(b) A COPY OF THE DEMAND NOTICE DATED 05-09-2022 ISSUED BY THE 5TH RESPONDENT IN RESPECT OF THE DEMAND FOR THE YEAR 2014-2015 Exhibit P6(c) A COPY OF THE DEMAND NOTICE DATED 5-09-2022 ISSUED BY THE 5TH RESPONDENT IN RESPECT OF THE DEMAND FOR THE YEAR 2016-2017