Snofield Foods (P) LTD. vs. Deputy Commissioner (Appeals) - Kerala High Court, 05 December 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 WP(C).No.33061 OF 2019(G) PETITIONER M/s SNOFIELD FOODS (P) LTD. V/623-B, KUPPAYODE, MARUTHA ROAD P.O., PALAKKAD, REPRESENTED BY ITS CHIEF FINANCE OFFICER SRI. RAMESH BABU C.R. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD RESPONDENTS 1 DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD-679 001. 2 ASSISTANT COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, SPECIAL CIRCLE PALAKKAD, KERALA-679 001. 3 ASSISTANT COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, PALAKKAD, KERALA-679 001. OTHER PRESENT: GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C).33061/2019 2 JUDGMENT Against Ext.P1 series of assessment orders under the Kerala Value Added Tax Act, for the assessment years 2011-12, 2012-13 and 2013-14, the petitioner has preferred Ext.P2 series of appeals together with Ext.P3 series of stay petitions and Ext.P4 series of delay condonation petitions before the 1st respondent. It is the case of the petitioner that even prior to considering the stay petitions, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 series of assessment orders.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. Taking note of the fact that the delay occassioned in filing the appeals before the 1st respondent is only 64 days, I deem it appropriate to condone the delay, and dispose the writ petition, by directing the 1st respondent to consider and pass reasoned orders on Ext.P3 series of stay petitions within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 series of assessment orders shall be kept in abeyance till such time as orders are passed by the 1st respondent as directed above and communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 1st respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE Mrcs/5. 12. W.P.(C).33061/2019 3 APPENDIX EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR ASSESSMENT YEAR 2011-12 DATED 21.3.2019. EXHIBIT P1 (a)OF THE ASSESSMENT ORDER FOR ASSESSMENT YEAR 2012-13 DATED 21.3.2019. EXHIBIT P1 (b)OF THE ASSESSMENT ORDER FOR ASSESSMENT YEAR 2013-14 DATED 26.7.2019. EXHIBIT P2OF THE MEMORANDUM OF APPEAL FOR AY 2011-12 DATED 29TH NOVEMBER, 2019. EXHIBIT P2 (a)OF THE MEMORANDUM OF APPEAL FOR AY 2012-13 DATED 29TH NOVEMBER, 2019. EXHIBIT P2 (b)OF THE MEMORANDUM OF APPEAL FOR AY 2013-14 DATED 29TH NOVEMBER, 2019. EXHIBIT P3OF THE APPLICATION FOR STAY DATED 29TH NOVEMBER, 2019 FOR AY-2011-12. EXHIBIT P3 (a)OF THE APPLICATION FOR STAY DATED 29TH NOVEMBER, 2019 FOR AY-2012-13. EXHIBIT P3 (b)OF THE APPLICATION FOR STAY DATED 29TH NOVEMBER, 2019 FOR AY-2013-14. EXHIBIT P4OF THE APPLICATION TO CONDONE DELAY DATED 29TH NOVEMBER, 2019 FOR AY 2011-12. EXHIBIT P4 (a)OF THE APPLICATION TO CONDONE DELAY DATED 29TH NOVEMBER, 2019 FOR AY 2012-13. EXHIBIT P4 (b)OF THE APPLICATION TO CONDONE DELAY DATED 29TH NOVEMBER, 2019 FOR AY 2013-14 EXHIBIT P5OF THE REVENUE RECOVERY NOTICE DATED 17.6.2019 FOR AY 2011-12. EXHIBIT P5 (a)OF THE REVENUE RECOVERY NOTICE DATED 17.6.2019 FOR AY 2012-13. EXHIBIT P5 (b)OF THE REVENUE RECOVERY NOTICE DATED 15.10.2019 FOR AY 2013-14.