Power Link Services (P) LTD. vs. State Tax Officer - Kerala High Court, 08 January 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS WEDNE AY, THE 08TH DAY OF JANUARY 2020 / 18TH POUSHA, 1941 WP(C).No.309 OF 2020(K) PETITIONER/S: POWER LINK SERVICES (P) LTD., AISWARYA, JAWAHAR NAGAR, KAWDIAR POST, THIRUVANANTHAPURAM-695003, REPRESENTED BY DIRECTOR P. PRADEEP. BY ADVS. SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENT/S: 1 STATE TAX OFFICER, 1ST CIRCLE, STATE GST DEPARTMENT, TAX TOWERS, KARAMANA POST, THIRUVANANTHAPURAM, 695002. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, TAX TOWERS, KARAMANA POST, THIRUVANANTHAPURAM-695002. 3 THE DEPUTY TAHSILDAR, REVENUE RECOVERY, THIRUVANANTHAPURAM-695121. 4 STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. OTHER PRESENT: SMT.THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ALEXANDER THOMAS, J. ================== W.P.(C).No. 309 of 2020 ================== Dated this the 8th day of January, 2020 J U D G M E N T Against Ext. P-1 order, the petitioner has filed Ext.P2 appeal along with Ext.P-2 stay petition. The petitioner apprehends that during the pendency of the stay petition, coercive recovery proceedings will be taken by the assessing authority for recovery of the disputed amounts.

Heard Sri.U.Balagangadharan, 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 2nd respondent shall take up the matters in Ext.P-3 stay application filed in Ext.P-2 appeal and after affording reasonable opportunity of being heard to the petitioner through his authorised representative/counsel, if any, shall pass orders on the said application without much delay, preferably within a period of two months from the date of production of a certified copy of this judgment. Until orders are thus passed on the abovesaid stay

W.P.(C).No. 309/2020 - : 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. k+ ALEXANDER THOMAS, JUDGE

APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER NO.32010658762/2012- 13 DATED 27/07/2019 PF THE 1ST RESPONDENT. EXHIBIT P2 COPY OF THE MEMORANDUM OF APPEAL DATED 20/09/2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT. P1 ORDER. EXHIBIT P3 COPY OF THE STAY PETITION DATED 20/09/2019 FILED BY EXT.P2 APPEAL. EXHIBIT P4 COPY OF THE REVENUE RECOVERY NOTICE NO.RRC. NO.2019/16448/01 DATED 10/12/2019 ISSUED BY THE 3RD RESPONDENT.