Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 23RD DAY OF NOVEMBER 2022 / 2ND AGRAHAYANA, 1944 WP(C) NO. 37310 OF 2022 PETITIONER:
FAZAL.H.S.
AGED 59 YEARS PROPRIETOR M/S. AISWARYA TEXTILES &READYMADE, MUNDAKAYAM KOTTAYAM , PIN - 686513 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 STATE TAX OFFICER STATE GST DEPARTMENT, PONKUNNAM, KOTTAYAM , PIN - 686506 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT.
PUBLIC LIABARARY BUILDINGS, KOTTAYAM , PIN - 686001 3 THE DEPUTY TAHSILDAR (RR) TALUK OFFICE, KOTHAMANGALAM, ERNAKULAM , PIN - 686692 0 ADV. THUSHARA JAMES (Sr GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT Dated this the 23rd day of November, 2022 The petitioner suffered Exts. P1 and P2 orders of assessment under the provisions of the KVAT Act, 2003 for the assessment years 2013-2014 and 2014-2015. The petitioner filed Exts.P3 and P4 appeals challenging Exts. P1 and P2 orders of assessment. The learned counsel appearing for the petitioner submits that the appeals filed by the petitioner were finally heard and orders are awaited.
It is submitted that in the meanwhile, the petitioner is served with Exts. P6 and P7 notices under the provisions of the Revenue Recovery Act to recover the amounts due under Exts. P1 and P2 orders of assessment.
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
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that all further proceedings for recovery of any amount due under Exts. P1 and P2 orders of assessment shall remain suspended till final orders are passed, on Exts. P3 and P4 appeals, by the 2nd respondent.
The writ petition is disposed of as above.
Sd/- GOPINATH P.
JUDGE RMV
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APPENDIX OF WP(C) 37310/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPODNENT FOR THE YEAR 2013-14 DTD. 20-03-2020 Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPODNENT FOR THE YEAR 2014-15 DTD. 30-03-2020 Exhibit P3 COPY OF APPEAL AGAINST EXT. P1 ORDER FILED BEFORE THE 2ND RESPONDENT DTD. 27-10-2022 Exhibit P4 COPY OF APPEAL AGAINST EXT. P2 ORDER FILED BEFORE THE 2ND RESPONDENT DTD. 27-10-2022 Exhibit P5 COPY OF POSTING NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 27-10-2022 Exhibit P6 COPY OF NOTICES IN FORM NO.1 & 10 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2013-14 DTD. 20-10-2022 Exhibit P7 COPY OF NOTICES IN FORM NO.1 & 10 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2014-15 DTD. 20-10-2022 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE