Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 11TH DAY OF AUGUST 2022 / 20TH SRAVANA, 1944 WP(C) NO. 25728 OF 2022 PETITIONER:
K.E. ZIDHIQUE AGED 78 YEARS HILL PRODUCE DEALER, THOPRAMKUDY P.O., IDUKKI DISTRICT, PIN - 685602 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 THE DEPUTY COMMISSIOENR OF STATE TAX STATE GOODS & SERVICES TAX DEPARTMENT, IDUKKI AT KATTAPPANA , PIN - 685508 2 THE JOINT COMMISSIONER (APPEALS) DEPARTMENT OF STATE GST,KOTTAYAM , PIN - 686001 3 KERALA VALUE ADDED TAX APPELLATE TRIBUNAL STATE GST DEPARTMENT, SALES TAX COMPLEX, NAGAMPADAM,KOTTAYAM , REPRESENTED BY ITS SECRETARY.
, PIN - 686001 4 THE FEDERAL BANK LTD BRANCH THOPRAMKUDY, THOMPRAMKUDY, IDUKKI, REPRESENTED BY ITS MANAGER & BRANCH HEAD, PIN - 685609 BY ADV P.PAULOCHAN ANTONY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.25728/2022 -2- J U D G M E N T The petitioner suffered Exts.P1 and P2 orders of assessment for the assessment years 2015-2016 and 2016-2017 under the provisions of the Kerala Value Added Tax Act (KVAT Act). The petitioner preferred appeals before the First Appellate Authority against these assessment orders. Through Ext.P3 order the appeals filed by the petitioner were rejected. The petitioner has preferred a further appeal before the 3rd respondent Tribunal along with an application for stay. It is submitted that pending consideration of the stay petition by the Tribunal, proceedings are being taken to recover the amounts due from the petitioner in terms of Exts.P1 & P2 assessment orders. It is submitted that the bank accounts of the petitioner had been frozen and reference is made in this regard is Ext.P8.
2.
Heard the learned Senior Government Pleader also.
3.
Having regard to the facts and circumstances of the case, this writ petition is disposed of directing the 3rd respondent Tribunal to consider and pass orders on Exts.P4 and P5 appeals with notice to the petitioner within a period of 3 months from the date of receipt of certified copy of this judgment. In the meanwhile the recovery proceedings against the petitioner shall be kept in abeyance on condition that the petitioner remits an amount equivalent to 10% of the amounts demanded under Exts.P1 and P2 within a period of 2 weeks from today.
Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.25728/2022 -3- APPENDIX OF WP(C) 25728/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DTD. 18-03-2021 Exhibit P2 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DTD. 18-03-2021 Exhibit P3 COPY OF COMMON ORDER ISSUED BY THE 2ND RESPONDENT IN KAVATA NOS. IDK 119/2021 & 120/2021 DTD. 19-11-2021 Exhibit P4 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPODNENT FOR THE YEAR 2015-16 DTD. 27-12-2021 Exhibit P5 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPODNENT FOR THE YEAR 2016-17 DTD. 27-12-2021 Exhibit P6 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2015-16 DTD. 27-12- 2021 Exhibit P7 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2016-17 DTD. 27-12- 2021 Exhibit8 COPY OF INTIMATION ISSUED BY THE 4TH RESPONDENT DTD.
04-08-2022