Klima Engineers v. State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 4TH DAY OF JULY 2022 / 13TH ASHADHA, 1944 WP(C) NO. 21777 OF 2022 PETITIONER/S: KLIMA ENGINEERS, AGED 38 YEARS,MARATHAKKARA, THRISSUR - 680 320 HAVING ITS OFFICE AT,41/3920, FLAT NO 1414, HOYSALA NESTOR, NEAR CIVIL STATION, KAKKANAD, ERNAKULAM - 682 030 REPRESENTED BY ITS MANAGING PARTNER NIRMAL MARTIN, S/O K.C. TRUMAN, AGED 38, RESIDING AT KINATTINGAL, FLAT NO 20C, MATHER GREEN HILL, KUNNUMPURAM, KAKKANAD, ERNAKULAM DISTRICT,PIN - 682030 BY ADV K.M.FIROZ RESPONDENT/S: 1 STATE TAX OFFICER, (STATE GOODS AND SERVICES TAX DEPARTMENT), 4TH CIRCLE, THRISSUR, PIN - 680003 2 DEPUTY COMMISSIONER (APPEALS), (STATE GOODS AND SERVICES TAX DEPARTMENT) KOZHIKODE , PIN - 673006 3 DEPUTY COMMISSIONER OF STATE TAX-3, DEPARTMENT OF SGST DEPARTMENT, STATE TAX COMPLEX, POOTHOLE,THRISSUR, PIN - 680004 4 KERALA VALUE ADDED TAX APPELLATE TRIBUNAL TAX COMPLEX, P.O PERUMANOOR, ERANAKULAM, KOCHI- 682015.REPRESENTED BY ITS SECRETARY. 5 STATE BANK OF INDIA, KALLUPRAKKAL CENTRE, UNICHIRA, KOCHI, ERNAKULAM – 682024,REPRESENTED BY ITS MANAGER ADV. A KUMAR (SC), DR. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P(C).21777/22 2 JUDGMENT Petitioner has approached this Court being aggrieved by the fact that the demands under Ext.P1 order of assessment (as modified in first appeal through Ext.P3 order) are being sought to be recovered when the appeal and stay petition filed by the petitioner are pending consideration before the Sales Tax Appellate Tribunal. Reference is made by the petitioner with regard to Exts.P7 and P8. 2. Having heard the learned counsel for the petitioner, the learned Senior Government Pleader appearing for respondents 1 to 4 and also the learned counsel appearing for the 5th respondent, this writ petition will stand disposed of directing that if the petitioner remits 20% of Rs.6,02,513/- within one month from today, the recovery proceedings initiated against the petitioner shall be kept in abeyance, till the appeal is decided by the Sales Tax Appellate Tribunal. The writ petition is disposed of as above. GOPINATH P. JUDGE okb/4.7.22 //// P.S. to Judge

W.P(C).21777/22 3 APPENDIX OF WP(C) 21777/2022 PETITIONER EXHIBITS Exhibit P1OF ASSESSMENT ORDER NO. 32081467318/2016-17 DATED 04.12.2017 PASSED BY STATE TAX OFFICER, IVTH CIRCLE, THRISSUR. Exhibit P2 TOF NOTICE OF DEMAND DATED 30.12.2017 ALONG WITH EXHIBIT P1 ISSUED BY STATE TAX OFFICER, IVTH CIRCLE, THRISSUR. Exhibit P3OF APPELLATE ORDER IN KAVATA 66/18 DATED 30.11.2020 PASSED BY DEPUTY COMMISSIONER (APPEALS), KOZHIKODE Exhibit P4OF APPEAL MEMORANDUM IN TA(VAT) NO. 153 OF 2022 ON THE FILES OF KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM Exhibit P5OF STAY PETITION INT. P. NO. 209 OF 2022 IN TA(VAT) NO. 153 OF 2022 ON THE FILES OF KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM Exhibit P6OF PROHIBITORY ORDER NO. A7- 2424/2021 DATED 18.06.2022 ISSUED BY DEPUTY COMMISSIONER, STATE GST DEPARTMENT, POOTHOLE, THRISSUR TO THE MANAGER, STATE BANK OF INDIA, KALLUPARAKKAL CENTRE, UNICHIRA, KOCHI, ERNKAULAM Exhibit P7OF COMMUNICATION NO. A7-2424/2021 (INTIMATION FOR ACCOUNT BALANCE DETAILS) ISSUED BY DEPUTY COMMISSIONER, STATE GST DEPARTMENT, POOTHOLE, THRISSUR TO THE MANAGER, STATE BANK OF INDIA, KALLUPARAKKAL CENTRE, UNICHIRA, KOCHI, ERNKAULAM Exhibit P8OF COMMUNICATION NO. A7-2424/2021 (INTIMATION FOR ISSUANCE OF DEMAND DRAFT) ISSUED BY DEPUTY COMMISSIONER, STATE GST DEPARTMENT, POOTHOLE, THRISSUR TO THE MANAGER, STATE BANK OF INDIA, KALLUPARAKKAL CENTRE, UNICHIRA, KOCHI, ERNKAULAM