Lulu Flight Kitchen PVT. LTD. vs. The State Tax Officer (Ib) - Kerala High Court, 08 April 2021

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR THUR AY, THE 08TH DAY OF APRIL 2021 / 18TH CHAITHRA, 1943 WP(C).No.8961 OF 2021(U) PETITIONER: LULU FLIGHT KITCHEN PVT. LTD. 50/2392, STATION CORNER, N.H.17, EDAPPALLY, PRESENTLY FUNCTIONING AT ROOM NO.1, 34/1000, NH-47, EDAPPALLY, KOCHI, PIN-682024, REPRESENTED BY ITS DIRECTOR, NISHAD MUDAKKODIPARAMBIL ASHARAFF. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENTS: 1 THE STATE TAX OFFICER (IB) STATE GST DEPARTMENT, EDAPPALLY, KOCHI-682024. 2 THE ASST.COMMISSIONER, STATE GST DEPARTMENT, FIRST CIRCLE, CLAS TOWER, OLD RAILWAY STATION ROAD, KOCHI-682018. 3 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, THEVARA, KOCHI-682015. OTHER PRESENT: GP- SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.8961 OF 2021(U) 2 JUDGMENT Dated this the 8th day of April 2021 The petitioner dealer registered under the KVAT Act, 2003. He suffered an order imposing penalty under Section 67 of the said Act (Ext.P1) for the assessment year 2014-2015. A similar assessment order under Section 25 of the said Act (Ext.P2) also came to be passed demanding taxes as well as interest.

Petitioner is challenging order imposing penalty by filing appeal at Ext.P3 along with stay petition at Ext.P4. The assessment order is challenged by filing appeal at Ext.P3(a) along with stay petition at Ext.P4(a). Grievance of the petitioner is to the effect that despite pendency of statutory appeals with stay petitions, the respondents are resorting to the recovery of amount determined as per the order imposing penalty, so also the assessment order, (Ext.P1 and P2) respectively.

The learned counsel for the petitioner submits that the recovery proceedings initiated by the respondents should be kept in abeyance till disposal of statutory appeals. As against this, the learned Government Pleader taking notice for the respondents submits that the petition can be disposed of with a direction to the authority to dispose of the stay petition within a period of two months and till then,

WP(C).No.8961 OF 2021(U) 3 the recovery proceedings can be kept in abeyance.

In the light of facts and circumstances of the present petition, as well as the arguments advanced by the parties, the petition is disposed of with the following direction. The 3rd respondent is directed to decide the stay petition at Ext.P4 filed in statutory appeal at Ext.P3 as well as the stay petition at Ext.P4(a) filed in statutory appeal at Ext.P3(a) within a period of two months from the date of communication of this judgment. The petitioner to supply the copy of judgment to the 3rd respondent for compliance and to co-operate with the 3rd respondent in expeditious disposal of stay petitions within the prescribed time granted by this Court. Till disposal of the stay petitions, respondents are directed to keep the recovery proceedings initiated in pursuant to the order imposing penalty and the assessment order, in abeyance. A.M.BADAR N //// PA to Judge JUDGE

WP(C).No.8961 OF 2021(U) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PENALTY ORDER DATED 15.03.2021 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P1(A) COPY OF DEMAND NOTICE DATED 15.03.2021 ISSUED BY THE 1ST RESPONDENT IN RESPECT OF EXT.P1 ORDER. EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 17.03.2021 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2(A) COPY OF DEMAND NOTICE DATED 17.03.2021 ISSUED BY THE 1ST RESPONDENT IN RESPECT OF EXT.P2 ORDER. EXHIBIT P3 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1. EXHIBIT P3(A) COPY OF APPEAL MEMORANDUM AGAINST EXT.P2. EXHIBIT P4 COPY OF STAY PETITION FILED IN EXT.P3 APPEAL. EXHIBIT P4(A) COPY OF STAY PETITION FILED IN EXT.P3(A) APPEAL.