Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 1ST DAY OF NOVEMBER 2022 / 10TH KARTHIKA, 1944 WP(C) NO. 34757 OF 2022 PETITIONER:
SABU G S AGED 55 YEARS, S/O. SUBRAHMANIAN PROPRIETOR, MOBILE WORLD KADAKKAL, KOLLAM- 691536 RESIDING AT MINA, KOTTAPURAM ELAMPAZHANNUR P.O., KOLLAM- , PIN - 691534 BY ADVS.
K.P.PRADEEP HAREESH M.R.
SANAND RAMAKRISHNAN T.T.BIJU T.THASMI M.J.ANOOPA SANU S MALAKEEL RESPONDENTS:
1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT E THIRUVANANTHAPURAM, PIN - 695001 2 STATE TAX OFFICER KERALA STATE GOODS AND SERVICE TAXES, ANCHAL, KOLLAM, PIN - 691306 3 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT TAX TOWERS, KILLIPALAM, KARAMANA.P.O.
THIRUVANANTHAPURAM, PIN - 695002 4 TAHSILDAR TALUK OFFICE, OYOOR ROAD, KOTTARAKARA, KOLLAM, PIN - 691506 OTHER PRESENT:
ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.34757/2022 -2- J U D G M E N T The petitioner suffered Ext.P2 order of assessment under the Kerala Value Added Tax Act for the assessment year 2010-2011. The petitioner preferred Ext.P4 appeal along with Ext.P5 application for stay before the 3rd respondent. Pending consideration of stay petition by the 3rd respondent, revenue recovery proceedings have been initiated against the petitioner to recover the amount due under Ext.P2 order of assessment. This is evident from Ext.P6.
2.
Having heard the learned counsel for the petitioner and the leanred Senior Government Pleader for respondents, I am of the opinion that this writ petition itself can be disposed of with a direction.
3.
Accordingly, there will be a direction to the 3rd respondent to consider and pass orders on Ext.P5 stay petition, within a period of 2 months from the date of receipt of a copy of this judgment. Till such time all proceedings to recover the amount due under Ext.P2 shall be kept in abeyance.
The writ petition is disposed of as above.
Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.34757/2022 -3- APPENDIX OF WP(C) 34757/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER NO KVATA (KLM) 407/14 DATED 31-10-2017 ISSUED BY THE FIRST APPELLATE AUTHORITY.
Exhibit P2 TRUE COPY OF ASSESSMENT ORDER NO 32021494806/2010-11 DATED 01-03-2018 ISSUED BY THE 2ND RESPONDENT Exhibit P3 TRUE COPY OF THE ORDER IN KVATA NO.(KLM) 1407 OF 2018 DATED 25-07-2019 ISSUED BY THE FIRST APPELLATE AUTHORITY.
Exhibit P4 TRUE COPY OF THE APPEAL DATED 29- 12-2019 FOR THE ASSESSMENT YEAR 2010-11 FILED AND PENDING BEFORE THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, BENCH AT THIRUVANANTHAPURAM Exhibit P5 TRUE COPY OF THE STAY APPLICATION DATED 29-12-2019 IS FILED AND PENDING BEFORE THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, BENCH AT THIRUVANANTHAPURAM Exhibit P6 TRUE COPY OF THE NOTICE NO D5-30670/13(D5-30671/13, D5-24200/14) ISSUED BY THE 4TH RESPONDENT