Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 29TH DAY OF JULY 2022 / 7TH SRAVANA, 1944 WP(C) NO. 24227 OF 2022 PETITIONER:
TARA SANITARY WARES GOODWILL TOWERS, NEAR PLAMOODU BRIDGE, PATTOM, THIRUVANANTHAPURAM, PIN - 695004 REPRESENTED BY ITS PARTNER SRI. JOSE KURIAKOSE.
BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM) SABU C.J APARNA ANIL RESPONDENTS:
1 THE ASST. COMMISSIONER (NOW RE-DESIGNATED AS DEPUTY COMMISSIONER), SPECIAL CIRCLE, STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM.,PIN – 695002.
2 THE INTELLIGENCE OFFICER SQUAD NO.VII, STATE GST DEPARTMENT, THIRUVANANTHAPURAM AT NEYYATTINKARA, THIRUVANANTHAPURAM DISTRICT., PIN – 695 121.
3 THE JOINT COMMISSIONER OF STATE TAX (APPEALS) STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM., PIN – 695 002.
4 THE DEPUTY COMMISSIONER (AUTHORISED OFFICER UNDER RR ACT), STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM., PIN – 695 002.
OTHER PRESENT:
ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 24227 OF 2022 2 JUDGMENT
Being aggrieved by Exts.P3, P3(a) & P3(b) orders of assessment, the petitioner has approached the First Appellate Authority (3rd respondent) with Exts.P4, P4(a) & P4(b) appeals and Exts.P5, P5(a) & P5(b) stay petitions. Pending consideration of the stay petitions, the petitioner has been served with Ext.P6, P6(a) & P6(b) notices under the Revenue Recovery Act demanding the amounts assessed.
Having heard the learned counsel for the petitioner and the learned Senior Government Pleader for the respondents and having regard to the facts and circumstances of this case, the writ petition is disposed of directing the 3rd respondent to consider and pass orders on Exts.P5, P5(a) & P5(b) stay petitions filed in Ext.P4, P4(a) & P4(b) appeals after affording an opportunity of hearing to the petitioner within a period of 1 month from the date of receipt of a copy of this judgment. Till such time the orders are passed on the stay petitions as above, further proceedings for recovery pursuant to Exts.P6, P6(a) & P6(b) shall be kept in abeyance.
Sd/-
GOPINATH P.
ats
JUDGE
WP(C) NO. 24227 OF 2022 3 APPENDIX OF WP(C) 24227/2022 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE ORDER DATED 23-07-2016 OF THE DY. COMMISSIONER, THIRUVANANTHAPURAM.
Exhibit P2 COPY OF THE ORDER DATED 30-06-2022 ISSUED BY THE HON'BLE VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL. BENCH, TRIVANDRUM.
Exhibit P3 COPY OF THE ASSESSMENT ORDER DATED 3-08-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12.
Exhibit P3(a) COPY OF THE ASSESSMENT ORDER DATED 26-10-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14.
Exhibit P3(b) COPY OF THE ASSESSMENT ORDER DATED 29-11-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15.
Exhibit P4 COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P3 Exhibit P4(a) COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P3(a) Exhibit P4(b) COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P3(b) Exhibit P5 COPY OF THE STAY PETITION FILED IN EXT.P4 APPEAL.
Exhibit P5(a) COPY OF THE STAY PETITION FILED IN EXT.P4(a) APPEAL.
Exhibit P5(b) COPY OF THE STAY PETITION FILED IN EXT.P4(b) APPEAL.
Exhibit P6 COPY OF THE DEMAND NOTICE DATED 17-06-2022 ISSUED BY THE 4TH RESPONDENT IN RELATION TO EXT.P3 ORDER.
Exhibit P6(a) COPY OF THE DEMAND NOTICE DATED 17-06-2022 ISSUED BY THE 4TH RESPONDENT IN RELATION TO EXT.P3(a) ORDER.
Exhibit P6(b) COPY OF THE DEMAND NOTICE DATED 17-06-2022 ISSUED BY THE 4TH RESPONDENT IN RELATION TO EXT.P3(b) ORDER.
RESPONDENTS’ EXHIBITS: NIL