Oura Venture vs. The Assistant Commissioner (Int)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNE AY, THE 04TH DAY OF NOVEMBER 2020 / 13TH KARTHIKA, 1942 WP(C).No.23215 OF 2020(B) PETITIONER: M/S.OURA VENTURE S/S.COMPLEX, MARATHAKKARA, THRISSUR REP. BY ITS MANAGING PARTNER SABU BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (INT) SQUAD NO.1, STATE GST DEPT., POOTHOLE, THRISSUR-680 004 2 THE DEPUTY COMMISSIONER(APPEALS) STATE GST DEPARTMENT, POOTHOLE, THRISSUR-680 004 3 THE VAT APPELLATE TRIBUNAL SALES TAX COMPLEX, THEVARA, ERNAKULAM-682 013 BY GOVERNMENT PLEADER DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.23215 OF 2020(B) 2 JUDGMENT The petitioner has approached this Court aggrieved by the steps initiated by the 1st respondent through Ext.P7 notice, pursuant to a remand of an appeal by the 3rd respondent through Ext.P5 order. It is the case of the petitioner that, against Ext.P5 order of the 3rd respondent, he has preferred Ext.P6 Review Petition before the said respondent and unless the Review Petition is disposed, the directions in Ext.P5 order will not attain finality. Taking note of the said submission of the learned counsel for the petitioner as also after hearing the learned Government Pleader, I deem it appropriate to dispose the Writ Petition with the following directions: i. The 3rd respondent appellate Tribunal shall consider and pass orders on Ext.P6 Review Petition preferred by the petitioner within six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner. ii. The 1st respondent shall continue with the proceedings initiated through Ext.P7 notice only if found necessary, after receipt of the order passed by the 3rd respondent in Ext.P6 review Petition, and after hearing the petitioner.

WP(C).No.23215 OF 2020(B) 3 iii. The petitioner shall produce a copy of the writ petition together with a copy of the judgment before the respondents for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE mns

WP(C).No.23215 OF 2020(B) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE EXCISE SEIZURE MAHAZOR OF GOODS DATED 25-12-2015 AT 6.30 A.M.PREPARED TO THE EXCISE INSPECTOR EXHIBIT P2OF THE NOTICE NO.VIII/373/15-16 DATED 25- 12-2015 U/S.47(2) OF KVAT ACT IN FORM NO.17A ISSUED BY THE INTELLIGENCE AUTHORITIES TO THE PETITIONER EXHIBIT P3OF THE PENALTY ORDER NO.VCI-39 /2016-17 DATED 30.3.2017 FOR THE YEAR 2015-16 U/S.47(6) OF KVAT ACT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P4OF THE APPELLATE ORDER KVATA NO.478/2017 DATED 31.7.2017 FOR THE YEAR 2015-16 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P5OF THE TRIBUNAL ORDER T.A.(VAT) NO.634/2017 DATED 22.9.2020 FOR THE YEAR 2015-16 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER EXHIBIT P6OF THE REVIEW PETITION DATED 16.10.2020 FOR THE YEAR 2015-16 SUBMITTED BY THE PETITIONER BEFORE 3RD RESPONDENT EXHIBIT P7OF THE NOTICE NO.VCI-39/2016-17 DATED 19.10.2020 U/S.67(1) OF KVAT ACT FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE