Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 3RD DAY OF NOVEMBER 2022 / 12TH KARTHIKA, 1944 WP(C) NO. 35191 OF 2022 PETITIONER:
1 NETCONNECT TECHNOLOGY 50/4, KAVUNAL HOUSE, NEAR TPM CHURCH, PUTHUPPANAM, KOLENCHERY, ERNAKULAM.
-FORMERLY FUNCTIONED AT CHITTEDATH, 10/65 B, THIRUVANIYOOR PANCHAYATH, 10, MANAMTHADAM, PUTHENCRUZE- REPRESENTED BY ITS PROPRIETOR, R. NARAYANA DAS, PIN - 682311 BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL S.SHAINA KIROSH RAJAN PONNAMBIL RESPONDENTS:
1 DEPUTY COMMISSIONER (WORKS CONTRACT) STATE GST DEPARTMENT, MATTANCHERRY, KOCHI., PIN - 682002 2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS) STATE GST DEPARTMENT, THEVARA, KOCHI., PIN - 682015 3 THE DEPUTY COMMISSIONER STATE GST DEPARTMENT, MUVATTUPUZHA, ERNAKULAM DISTRICT., PIN - 686669 ADV. THUSHARA JAMES, SR.GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.35191 of 2022 2 JUDGMENT Dated this the 03rd day of November, 2022 The petitioner suffered Exts.P1 and P1(a) orders of assessment for the assessment years 2016-17 and 2017-18 under the provisions of the Kerala Value Added Tax Act. The petitioner preferred Exts.P2 and P2(a) appeals along with Exts.P3 and P3(a) stay petitions before the 2nd respondent. Pending consideration of the matter by the 2nd respondent, the petitioner is faced with recovery proceedings, as is evident from Exts.P4 and P4(a).
2. Learned counsel for the petitioner states that pending consideration of the stay petitions by the first Appellate Authority, the recovery proceedings may be kept in abeyance.
3. Heard the learned Senior Government Pleader also.
Having regard to the facts and circumstances of
WPC No.35191 of 2022 3 the case and considering the limited nature of relief sought, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P3 and P3(a) stay petitions filed in Exts.P2 and P2(a) appeals, after affording to the petitioner an opportunity of hearing, within a period of six weeks from the date of receipt of a certified copy of this judgment. Till such time as orders are passed on the stay petitions, Exts.P4 and P4(a) proceedings for recovery of amounts due under Exts.P1 and P1(a) orders of assessment shall be kept in abeyance.
Sd/- GOPINATH P.
JUDGE SKP/3-11
WPC No.35191 of 2022 4 APPENDIX OF WP(C) 35191/2022 PETITIONER'S EXHIBITS:
EXHIBIT P1 A COPY OF THE ASSESSMENT ORDER DATED 12-01-2022 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016- 17.
EXHIBIT P1(A) A COPY OF THE ASSESSMENT ORDER DATED 12-01-2022 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017- 18.
EXHIBIT P2 A COPY OF THE APPEAL MEMORANDUM DATED 12-10- 2022 FILED AGAINST EXT.P1 ORDER.
EXHIBIT P2(A) A COPY OF THE APPEAL MEMORANDUM DATED 12-10- 2022 FILED AGAINST EXT.P1(A) ORDER.
EXHIBIT P3 A COPY OF THE STAY PETITION DATED 12-10-2022 FILED IN EXT.P2 APPEAL.
EXHIBIT P3(A) A COPY OF THE STAY PETITION DATED 12-10-2022 FILED IN EXT.P2(A) APPEAL.
EXHIBIT P4 A COPY OF THE DEMAND NOTICE DATED 03-09-2022 ISSUED IN RESPECT OF THE DEMAND CREATED AS PER EXT.P1 ORDER.
EXHIBIT P4(A) A COPY OF THE DEMAND NOTICE DATED 03-09-2022 ISSUED IN RESPECT OF THE DEMAND CREATED AS PER EXT.P1(A) ORDER.
RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE