Glass Point vs. State Tax Officer - Kerala High Court, 09 April 2021

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 09TH DAY OF APRIL 2021 / 19TH CHAITHRA, 1943 WP(C).No.9459 OF 2021(F) PETITIONER: GLASS POINT OPP TO IOC PETROL PUMP, KATTAKADA, THIRUVANANTHAPURAM DISTRICT, PIN-695 572, REPRESENTED BY ITS PROPRIETOR SAIFUDEEN.A. BY ADVS. SHRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENTS: 1 STATE TAX OFFICER STATE GST DEPARTMENT, NEYYATTINKARA, THIRUVANANTHAPURAM, PIN-695 121. 2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, TAX TOWERS, KARAMANA POST, THIRUVANANTHAPURAM, PIN-695 002. 3 DEPUTY COMMISSIONER, STATE GST DEPARTMENT, NEYYATTINKARA, THIRUVANANTHAPURAM, PIN-695 121. 4 STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. OTHER PRESENT: GP- SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.9459 OF 2021(F) 2 JUDGMENT Dated this the 9th day of April 2021 Heard the learned Government Pleader who takes notice for the respondents.

The petitioner is a registered dealer under the Kerala Value Added Tax Act, 2003. He challenged the assessment orders for the year 2013-14 and 2014-15, Exts.P1 and P2 by filing appeals, Ext.P3 and P5 which are accompanied by stay petitions at Exts.P4 and P6. The learned counsel for the petitioners submits that despite pendency of appeals, respondent is insisting for recovery of the amount determined under the assessment order by demand notice at Ext.P7 and therefore the demand notice be stayed till disposal of the appeals.

The learned Government Pleader submits that the stay petitions can be directed to be decided in a time bound manner and till then, the demand notice can be directed to be kept in abeyance. In this view of the matter, the petition is disposed of with a direction to the 2nd respondent to consider and decide the stay petitions at Exts.P4 and P6 in pending appeals at Exts.P3 and P5 within a period of two months from the date of this judgment by following due process of law. The petitioner to supply copy of this judgment to the 2nd respondent for necessary action and to co-operate

WP(C).No.9459 OF 2021(F) 3 with the 2nd respondent in expeditious disposal of the stay petitions. Till disposal of the stay petitions, the respondents should defer recovery proceedings pursuant to the demand notice, Ext.P7. N //// PA TO JUDGE A.M.BADAR JUDGE

WP(C).No.9459 OF 2021(F) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AORDER NO.32010942745/13-14 DATED 27.03.2021 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 AORDER NO.32010942745/14-15 DATED 27.03.2021 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 AOF THE MEMORANDUM OF APPEAL DATED 03.04.2021 FILED AGAINST EXT.P3 APPEAL. EXHIBIT P4 AOF THE STAY PETITION DATED 03.04.2021 FILED IN EXT.P3 APPEAL. EXHIBIT P5 AOF THE MEMORANDUM OF APPEAL DATED 03.04.2021 FILED AGAINST EXT.P2 ORDER. EXHIBIT P6 AOF THE STAY PETITION DATED 03.04.2021 FILED IN EXT.P5 APPEAL. EXHIBIT P7 AOF THE NOTICE RRC NO.45/20-21 DATED 27.03.21 ISSUED BY THE 3RD RESPONDENT.