K M Hussain v. The State Tax Officer - Kerala High Court, 10 March 2022

W.P.(C)No.7922 of 2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THUR AY, THE 10TH DAY OF MARCH 2022 / 19TH PHALGUNA, 1943 WP(C) NO. 7922 OF 2022 PETITIONER/S: K M HUSSAIN AGED 63 YEARS PARTNER, AVATHAR GOLD & DIAMONDS, EMKE BUILDINGS, VELIYANNUR ROAD, THRISSUR-680021. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) SABU C.J RAHUL A. APARNA ANIL RESPONDENT/S: 1 THE STATE TAX OFFICER 4TH CIRCLE, STATE GST DEPARTMENT, GST COMPLEX, POOTHOLE, THRISSUR-680004. 2 THE STATE TAX OFFICER, SQUAD-II, STATE GST DEPARTMENT, GST COMPLEX, POOTHOLE, THRISSUR-680004. 3 THE JOINT COMMISSIONER OF STATE TAX (APPEALS), STATE GST DEPARTMENT, GST COMPLEX, POOTHOLE, THRISSUR- 680004. 4 THE DY. TAHSILDAR (RR), TALUK OFFICE, CHAVAKKAD, THRISSUR-680506. OTHER PRESENT: ADV.M.M.JASMINE-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C)No.7922 of 2022 2 BECHU KURIAN THOMAS, J. ======================== W.P.(C) No.7922 of 2022 ------------------------------------------------ Dated this the 10th day of March, 2022 JUDGMENT The final assessment order for the assessment year 2015-16, and those for the months of April 2015 and May 2015 along with the penalty order issued under Section 67 of the KVAT Act for the assessment year 2015-16 have been challenged by the petitioner before the Appellate Authorities. Aggreived by the final order of assessment as well as the penalty order appeals were filed by the petitioner with a delay of 1340 days and 802 days. The delay petitions are produced as Exts.P3 and P3 (a). Apart from the above, stay application against the recovery proceedings in respect of all the assessment orders and penalty order have been preferred by the petitioner. All these applications are pending consideration before the 3rd respondent. In the meantime, revenue recovery proceedings have been initiated against the petitioner.

Having regard to the nature of proceedings preferred by the petitioner as well as the huge delay in filing the appeals, there will be a direction to the 3rd respondent to consider the delay petitions filed in

W.P.(C)No.7922 of 2022 3 the pending appeal and thereafter, if the delay is condoned, to consider the stay petition within an outer time limit of two months from the date of receipt of a copy of this judgment. It is clarified that the delay petition shall be considered within a period of one month from the date of receipt of a copy of this judgment and thereafter within the remaining one month, the stay petitions shall be considered, provided the delay is condoned. To enable consideration of stay petition as well as delay petition, the petitioner shall deposit an amount of Rs.25 lakhs towards Ext.P5 and P5 (a). If the said amount is deposited within two weeks from the date of receipt of a copy of this judgment, all coercive proceedings pursuant to Ext.P5, Ext.P5 (a) & P5 (b) and shall be kept in abeyance, till the delay petition/stay petition are considered and disposed of. BECHU KURIAN THOMAS

JUDGE jm/

W.P.(C)No.7922 of 2022 4 APPENDIX OF WP(C) 7922/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER DATED 2.6.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-2016. Exhibit P1(A) COPY OF ASSESSMENT ORDER DATED 19.10.2020 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF APRIL, 2015. Exhibit P1(B) COPY OF ASSESSMENT ORDER DATED 19.10.2020 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF MAY, 2015. Exhibit P1(C) COPY OF PENALTY ORDER DATED 22.11.2019 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2015-2016. Exhibit P2 COPY OF APPEAL MEMORANDUM FILED BEFORE THE 3RD RESPONDENT AGAINST EXT.P1 ORDER. Exhibit P2(A) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 3RD RESPONDENT AGAINST EXT.P1(A) ORDER. Exhibit P2(B) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 3RD RESPONDENT AGAINST EXT.P1(B) ORDER. Exhibit P2(C) COPY OF APPEAL MEMORANDUM FILED BEFORE THE 3RD RESPONDENT AGAINST EXT.P1(C) ORDER. Exhibit P3 COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2 APPEAL. Exhibit P3(A) COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2(C) APPEAL. Exhibit P4 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL. Exhibit P4(A) COPY OF STAY PETITION FILED IN EXT.P2(A) APPEAL. Exhibit P4(B) COPY OF STAY PETITION FILED IN EXT.P2(B) APPEAL. Exhibit P4(C) COPY OF STAY PETITION FILED IN EXT.P2(C) APPEAL. Exhibit P5 COPY OF DEMAND NOTICE DATED 27.10.2021 ISSUED BY THE 4TH RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1 ORDER. Exhibit P5(A) COPY OF DEMAND NOTICE DATED 28.1.2021 ISSUED BY THE 4TH RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1 (A) AND EXT.P1(B) ORDERS. Exhibit P5(B) COPY OF DEMAND NOTICE DATED 27.10.2021 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1 (C) ORDER.