Medlace Disposables vs. The Deputy Commissioner Of State Tax - Kerala High Court, 04 March 2021

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR THUR AY, THE 04TH DAY OF MARCH 2021 / 13TH PHALGUNA, 1942 WP(C).No.5600 OF 2021(Y) PETITIONER: MEDLACE DISPOSABLES DOOR NO.7/807, M.N.SUHAIL COMPLEX, VEEGALAND ROAD, KAKKANAD, KOCHI-682 020 REPRESENTED BY ITS MANAGING PARTNER, DR.HAFEEZ RAHMAN P.A. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, THEVARA, KOCHI-682 015. 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, THEVARA, KOCHI-682 015. GP- SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.5600 OF 2021(Y) 2 JUDGMENT Dated this the 4th day of March 2021 Heard both sides.

As against the assessment orders at Exts.P1 and P2 issued under Section 25(1) of the Kerala Value Added Tax Act, the petitioner has preferred appeal at Ext.P2 along with stay petition, Ext.P3. Learned counsel for the petitioner submits that during the pendency of the stay petition, respondents have issued revenue recovery notice at Ext.P1(a). The limited request of the petitioner is for a direction to the respondents to keep the revenue recovery proceedings in abeyance till disposal of the stay petition at Exts.P3. 3. Learned Government Pleader opposed the writ petition and submitted that assessment order is already issued against the petitioner.

I have considered the submissions so advanced. In the facts and circumstances of the case, as the stay petition in the statutory appeals are pending, this writ petition is disposed of with the following directions: The 2nd respondent to decide the stay petition at Exts.P3, after hearing the petitioner, within a period of six weeks from the

WP(C).No.5600 OF 2021(Y) 3 date of communication of this judgment. The petitioner to co- operate with the 2nd respondent in disposal of the stay petition. Till disposal of the stay petition, recovery notice at Ext.P1(a) should be kept in abeyance. The petitioner to supply copy of the judgment to the 2nd respondent for compliance. A.M.BADAR JUDGE N //// PA to Judge

WP(C).No.5600 OF 2021(Y) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 21.5.2020 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-2016. EXHIBIT P1(A) COPY OF DEMAND NOTICE DATED 21.5.2020 ISSUED BY THE IST RESPONDENT IN RESPECT OF EXT.P1 ORDER. EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1. EXHIBIT P3 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL.