Manjilas Food Tech PVT LTD v. The Deputy Commissioner Of State Tax
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 20TH DAY OF DECEMBER 2021 / 29TH AGRAHAYANA, 1943 WP(C) NO. 29371 OF 2021 PETITIONER: M/S.MANJILAS FOOD TECH PVT LTD, SASTRI ROAD, NALLIKUNNU, THRISSUR-680 005, REPRESENTED BY ITS DIRECTOR SAJEEV MANJILA. BY ADVS. SANTHOSH P.ABRAHAM S.K.DEVI RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF STATE TAX STATE GST DEPARTMENT KERALA, SPECIAL CIRCLE, STATE TAX COMPLEX, POOTHOLE, THRISSUR, PIN-680 003. 2 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, 3RD CIRCLE, STATE TAX COMPLEX, POOTHOLE, THRISSUR-680 003. 3 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, STATE TAX COMPLEX, POOTHOLE, THRISSUR-680 003. 4 THE DEPUTY COMMISSIONER OF STATE TAX, SGST DEPARTMENT, KERALA, STATE TAX COMPLEX, POOTHOLE, THRISSUR-6800 03 SMT THUSHARA JAMES -SR GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 29371 OF 2021 2 BECHU KURIAN THOMAS, J ======================= W.P.(C) No. 29371 of 2021 ------------------------------- Dated this the 20 th day of December, 2021 JUDGMENT Petitioner is an assessee under the provisions of the Kerala Value Added Tax Act, 2003 and Central Sales Tax Act, 1956. 2. Aggrieved by Exts.P1 series of assessment orders, [Exts.P1 & P1(b) assessment orders issued under KVAT and CST Act, relating to the assessment year 2014-2015, Ext.P1(a) assessment order issued under the KVAT Act, relating to the assessment year 2016-2017 and Ext.P1(c) assessment order issued under the CST Act, relating to the assessment year 2017-2018]; petitioner has preferred appeals before the 3 rd respondent, along with delay condonation petitions as well as stay petitions. Petitioner apprehends revenue recovery to be effected even before the petitions for stay and delay condonation petitions are considered, which are pending
WP(C) NO. 29371 OF 2021 3 consideration before the 3 rd respondent. Hence, this writ petition.
Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction.
Accordingly, there will be a direction to the 3 rd respondent to consider and pass orders on Ext.P3 series of delay petitions and Ext.P4 series of stay petitions, within a period of three months from the date of receipt of a copy of this judgment.
Till such a decision is taken, all coercive proceedings pursuant to Ext.P5 series of demand notices, shall be kept in abeyance. The writ petition is disposed of. BECHU KURIAN THOMAS, JUDGE AMV/22/12/2021
WP(C) NO. 29371 OF 2021 4 APPENDIX OF WP(C) 29371/2021 PETITIONER EXHIBITS Exhibit P1OF THE ASSESSMENT ORDER NO 32080516975C/2014-15 DATED 15.12.2020 PASSED BY THE 1ST RESPONDENT Exhibit P1(A)OF THE ASSESSMENT ORDER NO 32080516975/2016-17
DATED
2021 PASSED BY THE 2ND RESPONDENT Exhibit P1(B)OF THE ASSESSMENT ORDER NO 32080516975C/2014-15 DATED 15.12.2020 ISSUED BY THE 1ST RESPONDENT Exhibit P1(C)OF THE ASSESSMENT ORDER NO 32080516975C/2017-18 DATED 15.1.2021 ISSUED BY THE 2ND RESPONDENT Exhibit P2OF THE KVAT APPEAL DATED 18.11.2021 FOR THE YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P2(A)OF THE KVAT APPEAL DATED 18.11.2021 FOR THE YEAR 2016-17 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P2(B)OF THE CST APPEAL DATED 18.11.2021 FOR THE YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P2(C)OF THE CST APPEAL DATED 18.11.2021 FOR THE YEAR 2017-18 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P3OF THE PETITION FOR CONDONATION OF DELAY FOR FILING KVAT APPEAL FOR THE YEAR 2014-15 DATED 18.11.2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P3(A)OF THE PETITION FOR CONDONATION OF DELAY FOR FILING KVAT APPEAL FOR THE YEAR 2016-17 DATED 18.11.2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P3(B)OF THE PETITION FOR CONDONATION OF DELAY FOR FILING CST APPEAL FOR THE YEAR 2014-15 DATED 18.11.2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P3(C)OF THE PETITION FOR CONDONATION OF DELAY FOR FILING CST APPEAL FOR THE YEAR 2017-18 DATED 18.11.2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT
WP(C) NO. 29371 OF 2021 5 Exhibit P4OF THE STAY PETITION DATED 18.11.2021 FILED BY THE PETITIONER ALONG WITH THE KVAT APPEAL BEFORE THE 3RD RESPONDENT FOR THE YEAR 2014-15 Exhibit P4(A)OF THE STAY PETITION DATED 18.11.2021 FILED BY THE PETITIONER ALONG WITH THE KVAT APPEAL BEFORE THE 3RD RESPONDENT FOR THE YEAR 2016-17 Exhibit P4(B)OF THE STAY PETITION DATED 18.11.2021 FILED BY THE PETITIONER ALONG WITH THE CST APPEAL BEFORE THE 3RD RESPONDENT FOR THE YEAR 2014-15 Exhibit P4(C)OF THE STAY PETITION DATED 18.11.2021 FILED BY THE PETITIONER ALONG WITH THE CST APPEAL BEFORE THE 3RD RESPONDENT FOR THE YEAR 2017-18 Exhibit P5OF THE DEMAND NOTICE NO A7- 3223/2021 DATED 17.11.2021 FOR THE YEAR 2014-15 (VAT) ISSUED BY THE 4TH RESPONDENT Exhibit P5(A)OF THE DEMAND NOTICE NO A7- 2428/2021 DATED 16.9.2021 FOR THE YEAR 2016-17 (VAT) ISSUED BY THE 4TH RESPONDENT Exhibit P5(B)OF THE DEMAND NOTICE NO A7- 3222/2021 DATED 17.11.2021 FOR THE YEAR 2014-15 (CST) ISSUED BY THE 4TH RESPONDENT Exhibit P5(C)OF THE DEMAND NOTICE NO A7- 2430/2021 DATED 16.9.2021 FOR THE YEAR 2017-18 (CST) ISSUED BY THE 4TH RESPONDENT RESPONDENTS EXHIBITS NIL
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.