Vipin Vincent vs. The State Tax Officer - Kerala High Court, 21 January 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS TUE AY, THE 21ST DAY OF JANUARY 2020 / 1ST MAGHA, 1941 WP(C).No.1557 OF 2020(T) PETITIONER: VIPIN VINCENT PROPRIETOR, ANJIPARAMBIL ASSOCIATES, CC 39/5568, THOUNDAYIL ROAD, MANORAMA JUNCTION, ERNAKULAM, COCHIN, PIN-682 036. BY ADV. SRI.R.MURALEEDHARAN RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, SECOND CIRCLE, TRIPUNITHURA, ERNAKULAM, COCHIN-682 301. 2 THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, PIN-682 015. 3 THE STATE ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN-682 030. SMT.THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.1557 OF 2020(T) 2 ALEXANDER THOMAS, J. =========================== W.P(C) No.1557 of 2020 =========================== Dated this the 21st day of January, 2020 JUDGMENT Against Ext.P1 order, the petitioner has filed Ext.P2 appeal and Ext.P3 stay petition. The petitioner's grievance is that during the pendency of the stay petition, Ext.P-4 revenue recovery proceedings have been initiated for enforcement of the impugned Ext.P1 order by the assessing authority for recovery of the disputed amounts.

Heard Sri.R.Muraleedharan, learned counsel appearing for the petitioner and Smt.Thushara James, learned Government Pleader appearing for the respondents.

After hearing both sides and after taking 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.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

WP(C).No.1557 OF 2020(T) 3 period of six weeks from the date of production of a certified copy of this judgment. Until orders are thus passed on the abovesaid Ext.P3 stay application, further coercive steps pursuant to Ext.P-4 revenue recovery proceedings for enforcement of the impugned Ext.P-1 order will be kept in abeyance. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. ALEXANDER THOMAS JUDGE vgd

WP(C).No.1557 OF 2020(T) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 28.06.2019. EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11.01.2020. EXHIBIT P3OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11.01.2020. EXHIBIT P4OF RR NOTICE SERVED BY THE 3RD RESPONDENT DATED 09.12.2019.