Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 13TH DAY OF OCTOBER 2022 / 21ST ASWINA, 1944 WP(C) NO. 32334 OF 2022 PETITIONER:
1 M/S. SHADOW DESIGNERS EKKARAKUDIYIL BUILDING, KOTHAMANGALAM,ERNAKULAM-PIN – 686666 REPRESENTED BY ITS PARTNER K.A. NADIRSHA, AGED 59 YEARS BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 THE DEPUTY COMMISSIONER (WORKS CONTRACT) OFFICE OF THE JOINT COMMISSIONER, STATE GST DEPARTMENT, MATTANCHERRY.
ERNAKULAM, KOCHI, PIN - 682002 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, GST COMPLEX.
THEVERA, ERNAKULAM, KOCHI, PIN - 682013 3 KERALA VALUE ADDED TAX APPELLATE TRIBUNAL GST COMPLEX, THEVERA, ERNAKULAM, KOCHI, PIN - 682013 REPRESENTED BY ITS SECRETARY.
4 THE DEPUTY COMMISSIONER STATE GST DEPARTMENT- KERALA, MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN - 686669 5 THE BRANCH MANAGER FEDERAL BANK LTD,. KALOOR BRANCH, ERNAKULAM, KOCHI, PIN - 682017 BY ADV. THUSHARA JSAMES, SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC NO.32334 OF 2022 2 JUDGMENT Dated this the 13th day of October, 2022 The petitioner suffered Ext.P2 order of assessment under the Kerala Value Added Tax Act, 2003 for the year 2016-17. The petitioner filed an appeal before the First Appellate Authority who by Ext.P4 order affirmed the order of assessment. The petitioner filed Ext.P5 appeal before the Appellate Tribunal along with Ext.P6 application for condonation of delay and Ext.P7 application for stay. While the matter is pending before the Appellate Tribunal, the petitioner has faced with Ext.P8 proceedings under the Revenue Recovery Act as well as Ext.P9 Prohibitory order issued under the provisions of Revenue Recovery Act.
2.
The learned counsel appearing for the petitioner states that the petitioner has a very good case to be argued before the Tribunal as the issues
WPC NO.32334 OF 2022 3 which were the subject matter of Ext.P2 were also the subject matter of appeal before the First Appellate Authority for the assessment year 2015-16 and by Ext.P3 order, the matter has been remanded for consideration of the assessing authority. It is submitted that though the issues arising for the year 2016-17 were also identical, the First Appellate Authority affirmed the order through Ext.P4. It is submitted that there may be a stay of further proceedings for recovery of amounts due under Ext.P2 as affirmed by Ext.P4 pending consideration of the matter by the Appellate Tribunal.
3.
Heard the learned Senior Government Pleader also.
4.
Having regard to the facts and circumstances of the case, this writ petition will stand disposed of directing the 3rd respondent Tribunal to consider Ext.P6 application for condonation of delay and Ext.P7 application for stay filed in Ext.P5 appeal
WPC NO.32334 OF 2022 4 and to pass orders thereon, within a period of two months from the date of receipt of a certified copy of the judgment.
5.
Till such time orders are passed on Exts.P6 and P7 as above, all proceedings pursuant to Ext.P8 and P9 shall be kept in abeyance. It is clarified that Ext.P7 application for stay needs to be considered on merits only if the Appellate Tribunal finds sufficient reason to condone the delay in filing the appeal. It is also clarified that as a result of this judgment, the petitioner will be permitted to operate its bank account with the 5th respondent bank till fresh proceedings are initiated against the petitioner, if at all.
The writ petition is disposed of as above.
Sd/- GOPINATH P.
JUDGE SKP/13-10
WPC NO.32334 OF 2022 5 APPENDIX OF WP(C) 32334/2022 PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DTD. 30--11-2020 EXHIBIT P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DTD. 30--11-2020 EXHIBIT P3 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2015-16 DTD. 30--11-2021 EXHIBIT P4 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2016-17 DTD. 26--05-2022 EXHIBIT P5 COPYOF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 10-10-2022 EXHIBIT P6 COPY OF DELAY PETITION FILED BY THEPETITIONER BEFORE THE 3RD RESPONDENT DTD. 10-10-2022 EXHIBIT P7 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 10-10-2022 EXHIBIT P8 COPY OF NOTICE ISSUED BY THE 4TH RESPONDENT DTD. 30-05-2022 EXHIBIT P9 COPY OF PROHIBITOR ORDER IN FOR NO.3 ISSUED BY THE 4TH RESPONDENT TO THE 5TH RESPODNENT BANK DTD. 29-09-2022 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE