M/S. Manjilas Food Tech PVT LTD. vs. The State Tax Officer - Kerala High Court, 05 October 2021

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUE AY, THE 5TH DAY OF OCTOBER 2021 / 13TH ASWINA, 1943 WP(C) NO. 21084 OF 2021 PETITIONER: M/S. MANJILAS FOOD TECH PVT LTD., SASTRI ROAD, NALLIKUNNU, THRISSUR 680 005, REPRESENTED BY ITS DIRECTOR SAJEEVN MANJILA. BY ADVS. SANTHOSH P.ABRAHAM S.K.DEVI RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT KERALA, CHAVAKKAD, THRISSUR DISTRICT 680 506. 2 THE JOINT COMMISSIONER (APPELALS), STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, STATE TAX COMPLEX, POOTHOLE, THRISSUR 680 003. 3 THE DEPUTY COMMISSIONER OF STATE TAX, SGST DEPARTMENT, KERALA, STATE TAX COMPLEX, POOTHOLE, THRISSUR 680 003. DR. THUSHARA JAMES -SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO.21084 of 2021 2 BECHU KURIAN THOMAS, J ------------------------------- WP(C) NO.21084 of 2021 -------------------------------- Dated this the 5th day of October, 2021 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2015-16 under the Kerala Value Added Tax Act, 2003 and Ext.P2 assessment order under the Central Sales Tax Act, 1956 for the same year, petitioner has preferred appeals before the second respondent. Copies of memorandum of appeals are produced as Ext.P3 and Ext.P4 along with petitions for condonation of delay which are produced as Ext.P5 and Ext.P6 and petitions for stay of proceedings pursuant to the assessment orders as Ext.P7 and Ext.P8. Petitioner apprehends coercive proceedings to be effected, even before the petition for stay is considered by the appellate authority as Ext.P9 and Ext.P10 demand notices have already been issued.

Having considered the submissions of the Counsel for the petitioner as well as the respondents, I am of the

WP(C) NO.21084 of 2021 3 opinion that this writ petition itself can be disposed of with a direction.

Accordingly, there will be a direction to the second respondent to consider and pass orders on Exts.P7 and P8 stay petitions as well as Exts.P5 and P6 delay condonation petitions, within period of three months from the date of receipt of a copy of this judgment. Till such decision is taken, all coercive proceedings pursuant to Ext.P9 and Ext.P10 demand notices shall be kept in abeyance. The writ petition is disposed of as above. = BECHU KURIAN THOMAS JUDGE AJ/05.10.2021

WP(C) NO.21084 of 2021 4 APPENDIX OF WP(C) 21084/2021 PETITIONER EXHIBITS Exhibit P1OF THE ASSESSMENT ORDER NO. 32080516975/2015-16 DATED 28.12.2020 PASSED BY THE IST RESPONDENT. Exhibit P2OF THE ASSESSMENT ORDER NO. 32080516975C/2015-16 DATED 28.12.2020 ISSUED BY THE IST RESPONDENT. Exhibit P3OF THE KVAT APPEAL DATED 6.2.2021 FILED BY THE PETITIONER BEFORE THE RESPONDENT. Exhibit P4OF THE CST APPEAL DATED 6.2.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P5OF THE PETITION FOR CONDONATION OF DELAY FOR FILING KVAT APPEAL DATED 6.2.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P6OF THE PETITION FOR CONDONATION OF DELAY FOR FILING CST APPEAL DATED 6.2.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P7OF THE STAY PETITION DATED 6.2.2021 FILED BY THE PETITIONER ALONG WITH KAVAT APPEAL BEFORE THE 2ND RESPONDENT. Exhibit P8OF THE STAY PETITION DATED 6.2.2021 FILED BY THE PETITIONER ALONG WITH CAST APPEAL BEFORE THE 2ND RESPONDENT. Exhibit P9OF THE DEMAND NOTICE NO. A7- 2354/2021 DATED 9.9.2021 ISSUED BY THE 3RD RESPONDENT. Exhibit P10OF THE DEMAND NOTICE NO. A7-

WP(C) NO.21084 of 2021 5 2355/2021 DATED 9.9.2021 ISSUED BY THE 3RD RESPONDENT.