Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 28TH DAY OF OCTOBER 2022 / 6TH KARTHIKA, 1944 WP(C) NO. 34204 OF 2022 PETITIONER:
M/S APOLLO GOLD PATTAMBI LLP APOLLO TOWER PATTAMBI, PALAKKAD - 679303 REPRESENTED BY ITS DESIGNATED PARTNER - C P BASHEER BY ADVS.
R.JAIKRISHNA NARAYANI HARIKRISHNAN C.S.ARUN SHANKAR ANISH P.
SREEJI M.M RESPONDENTS:
1 STATE TAX OFFICER KERALA STATE GOODS AND SERVICE TAX DEPARTMENT MINI CIVIL STATION, PATTAMBI PALAKKAD – 679303 2 KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, CHEROOTTY ROAD, CALICUT BEACH P.O, KOZHIKODE -673032 REPRESENTED BY ITS SECRETARY
3 INSPECTING ASSISTANT COMMISSIONER PRESENTLY DEPUTY COMMISSIONER STATE GST COMPLEX, CIVIL STATION P.O, PALAKKAD – 678001 ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 34204 OF 2022 2 JUDGMENT Aggrieved by Ext.P1 assessment order under the Kerala Value Added Tax Act, for the assessment year 2012-13, the petitioner had preferred an appeal before the First Appellate Authority, but the same was dismissed by Ext.P2 order. The petitioner therefore preferred Ext.P3 appeal before the 2nd respondent Tribunal. In the stay application that was filed along with the appeal, the Tribunal granted a stay subject to the condition that the stay order would enure only for a period of six months. It is the case of the petitioner that while he has complied with the conditions in the stay order, the appeal itself is yet to be heard by the Tribunal, and in the meanwhile, taking note of the expiry of the period of stay granted by the Tribunal, Ext.P5 revenue recovery notice and Ext.P7 demand notice have been issued for recovering the balance amount of tax due from the petitioner.
2.
I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents.
WP(C) NO. 34204 OF 2022 3 3.
On a consideration of the facts and circumstances of the case as also the submissions made across the bar, and also taking note of the stay order already passed by the Tribunal and the fact that Ext.P3 appeal is still pending consideration before the Tribunal, I direct that the 2nd respondent Tribunal shall consider and pass orders on Ext.P3 appeal within an outer time limit of six months from the date of receipt of a copy of this judgment, after hearing the petitioner. In the meanwhile, there shall be a stay of recovery of balance tax from the petitioner, pursuant to Ext.P5 revenue recovery notice and Ext.P7 demand notice till the Tribunal passes orders on Ext.P3 appeal and communicates the order to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent Tribunal, for further action.
The writ petition is disposed as above.
Sd/- GOPINATH P.
JUDGE nak
WP(C) NO. 34204 OF 2022 4 APPENDIX OF WP(C) 34204/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT AY - 2012-2013 (KVAT) DATED 17.10.2017 Exhibit P2 TRUE COPY OF THE ORDER OF THE DEPUTY COMMISSIONER (APPEALS) I, KOZHIKODE DATED 23.6.2018 Exhibit P3 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (2012-13) DATED 23.6.2018 Exhibit P4 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (2012-13) DATED 23.6.2018 Exhibit P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 7.6.2018 Exhibit P6 TRUE COPY OF THE STAY ORDER PASSED BY THE 2ND RESPONDENT DATED 6.8.2018 Exhibit P7 TRUE COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT DATED 18.9.2022 Exhibit P8 TRUE COPY OF THE JUDGMENT PASSED BY THIS HON'BLE COURT IN WP(C) 25578/2019 DATED 25.8.2019