George Thomas vs. The Intelligence Officer (Ib) - Kerala High Court, 28 January 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS TUE AY, THE 28TH DAY OF JANUARY 2020 / 8TH MAGHA, 1941 WP(C).No.2356 OF 2020(T) PETITIONER: GEORGE THOMAS, AGED 68 YEARS CHEMBAKASSERIL HOUSE, CHATHAMATTOM P O, KOTHAMANGALAM, ERNAKULAM DISTRICT-686693. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENTS: 1 THE INTELLIGENCE OFFICER (IB), DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERY AT MINI CIVIL STATION, ALUVA-683101. 2 THE ASSISTANT COMMISSIONER(APPEALS) KERALA STATE GST DEPARTMENT, PERUMANOOR P O, ERNAKULAM-682015. 3 DEPUTY TAHSILDAR, KOTHAMANGALAM TALUK, 4TH FLOOR, REVENUE TOWERS, KOTHAMANGALAM, ERNAKULAM DISTRICT-686666. SMT.S.JASMINE, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.2356 OF 2020(T) 2 ALEXANDER THOMAS, J. =========================== W.P(C) No.2356 of 2020 =========================== Dated this the 28th day of January 2020 JUDGMENT Against Ext.P1 order, the petitioner has filed Ext.P2 appeal and Ext.P3 stay petition, along with Ext.P4 petition to condone delay. The petitioner's grievance is that during the pendency of the stay petition, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts.

Heard Sri.Abraham K.J., learned counsel appearing for the petitioner and Smt.M.M. Jasmin learned Government Pleader appearing for the respondents.

After hearing both sides and after tak.ing note of the facts and circumstances of the case, it is ordered in the interest of justice that the 2 nd respondent shall take up the matters in Ext.P4 delay condonation application and Ext.P3 stay application filed in Ext.P2 appeal and after affording reasonable opportunity of being heard to the petitioner through their authorised representative/counsel, if any, shall pass orders on those applications without much delay, preferably within a period of 2 months from the date of production of a certified copy of this judgment. Until orders are thus passed on the abovesaid delay condonation and stay

WP(C).No.2356 OF 2020(T) 3 application, further coercive steps for enforcement of the impugned order will be kept in abeyance. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. ALEXANDER THOMAS N //// PA TO JUDGE JUDGE

WP(C).No.2356 OF 2020(T) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER NO. IBM- IV/IR-250/13-14 OR 24/18-19 DATED 16.11.2018. EXHIBIT P2OF THE APPEAL MEMORANDUM IN FORM NO.29 DATED 04.1.2020 FOR THE YEAR 2013-14. EXHIBIT P3OF THE STAY PETITION IN FORM NO.30 DATED 04.01.2020 FOR THE YEAR 2013-

14.

EXHIBIT P4OF THE DELAY CONDONATION PETITION IN FORM NO. 30 DATED 04.01.2020. EXHIBIT P5OF THE REVENUE RECOVERY NOTICE NO. RRC 2019/16913/07 DATED 29.11.2019.