Anchor Enterprises (P)LTD. vs. The State Tax Officer - 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.5603 OF 2021(A) PETITIONER: ANCHOR ENTERPRISES (P)LTD., ROSE HILLS, AZAD ROAD, KALOOR, KOCHI-682017, REPRESENTED BY ITS DIRECTOR, GIRISH MANILAL BORADIA. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENTS: 1 THE STATE TAX OFFICER 2ND CIRCLE, KALAMASSERY AT KAKKANAD, ERNAKULAM- 682030. 2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, THEVARA, KOCHI-682015. 3 THE TAHSILDAR, GOVERNMENT DUES RECOVERY, OFFICE OF THE COLLECTOR, MUMBAI CITY, GOVERNMENT DUES RECOVERY SECTION , OLD CUSTOMS HOUSE FORT, MUMBAI- 400020. 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.5603 OF 2021(A) 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 appeals at Exts.P2 and P2(a) along with stay petitions, Exts.P3 and P3(a). Learned counsel for the petitioner submits that during the pendency of these stay petitions, respondents have issued revenue recovery notice at Ext.P4. 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 petitions at Exts.P3 and P3(a).

Learned Government Pleader opposed the writ petition and submitted that assessment orders are already issued against the petitioner.

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

WP(C).No.5603 OF 2021(A) 3 from the date of communication of this judgment. The petitioner to co-operate with the 2nd respondent in disposal of the stay petitions. Till disposal of the stay petitions, recovery notices at Ext.P4 should be kept in abeyance. The petitioner to supply copy of the judgment to the 2nd respondent for compliance. A.M.BADAR N //// PA to Judge JUDGE

WP(C).No.5603 OF 2021(A) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 30.01.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P1(A) COPY OF ASSESSMENT ORDER DATED 30.01.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1. EXHIBIT P2(A) COPY OF APPEAL MEMORANDUM AGAINST EXT.P1(A). EXHIBIT P3 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL. EXHIBIT P3(A) COPY OF STAY PETITION FILED IN EXT.P2(A) APPEAL. EXHIBIT P4 COPY OF DEMAND NOTICE TOGETHER WITH A R.R.C.PROPOSAL FROM DISTRICT COLLECTOR, ERNAKULAM, DATED 16.06.2020 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT.