Shri Karthik G vs. The State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 14TH DAY OF NOVEMBER 2019/23RD KARTHIKA, 1941 W.P(C).No.28453 OF 2018(F) PETITIONER: KARTHIK .G AGED 37 YEARS S/O.GUNASEKHARAN, PROPRIETOR, KGK CONSTRUCTION, 11/609, MARUVAPPADAM, 11, KANNADI -POST, PALAKKAD DISTRICT, PIN 678701 BY ADVS.NISHA JOHN NARAYANAN V.P. BHASKARA KRISHNAN R. RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER (WORKS CONTRACT), PALAKKAD 678001 2 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, PALAKKAD-678 001 R1-2 BY SMT.THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION

ON 14.11.2019

ALONG

WITH W.P(C).NO.30575/2019(V), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 14TH DAY OF NOVEMBER 2019/23RD KARTHIKA, 1941 W.P(C).No.30575 OF 2019(V) PETITIONER: SHRI KARTHIK G AGED 38 YEARS S/O.GUNASEKHARAN, PROPRIETOR, KGK CONSTRUCTION, 11/609, MARUVAPPADAM, 11, KANNADI-POST, PALAKKAD DISTRICT, PIN-678701 ADVS.SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN SRI.R.BHASKARA KRISHNAN SMT.BENITA ALPHONSA BASIL RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT), STATE GST DEPARTMENT, PALAKKAD 678001 2 THE DEPUTY COMMISSIONER(APPEALS) STATE GST DEPARTMENT, PALAKKAD 678001 BY GOVT. PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C).No.28453/2018 & : 3 : W.P.(C).No.30575/2019

J U D G M E N T The challenge in the writ petitions is against Exts.P5 and P6 conditional orders passed by the Appellate Authority in stay applications filed along with appeals before the said authority. The contention of the learned counsel for the petitioner in both the writ petitions is that the conditional orders passed by the Appellate Authority does not give any reason as to why the petitioner had to deposit the amounts as a condition for grant of stay against recovery of the balance amounts confirmed against the petitioner by the First Appellate Authority. He places reliance on the decision in Archana Agencies v. Commercial Tax Officer - [2014 (2) KLT 715].

W.P.(C).No.28453/2018 & : 4 : W.P.(C).No.30575/2019 On a consideration of the facts and circumstances of the case and submissions made across the bar, I find force in the submission of the learned counsel for the petitioner based on Archana Agencies (supra). I therefore dispose these writ petitions by quashing Exts.P5 and P6 conditional orders respectively in both the writ petitions, and direct the respondent Appellate Authority to pass fresh orders in the matter, within a period of six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner. To enable the Appellate Authority to do so, I direct the petitioner to appear before the Appellate Authority, at his office, at 11.00 a.m. on 28.11.2019. The petitioner shall produce a copy of the writ petitions together with a copy of this judgment before the Appellate Authority, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE prp/14/11/19

W.P.(C).No.28453/2018 & : 5 : W.P.(C).No.30575/2019 APPENDIX OF W.P(C).NO.28453/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE REGISTRATION CERTIFICATE DATED 20.5.2013 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF CERTIFICATE ISSUED BY THE 1ST RESPONDENT AS ANNEXURE TO EXHIBIT -P1 CERTIFICATE OF REGISTRATION EXHIBIT P3OF THE IMPOSING PENALTY DATED 31.3.2016 PASSED BY THE 1ST RESPONDENT EXHIBIT P4OF THE MEMORANDUM OF APPEAL DATED 24.3.3016 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4 AOF THE STAY PETITION DATED 24.3.2016 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4 BOF THE EARLY HEARING PETITION DATED 6.4.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5 RESPONDENTS EXHIBITS:OF ODER NO.IA.NO.100/2018 IN KVATA NO.148/2018 DATED 20.7.2018 ISSUED BY THE 2ND RESPONDENT NIL. //// P.S. TO JUDGE

W.P.(C).No.28453/2018 & : 6 : W.P.(C).No.30575/2019 APPENDIX OF W.P(C).NO.30575/2019 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE REGISTRATION CERTIFICATE ISSUED BY THE COMMERCIAL TAX OFFICER(WORKS CONTRACT), PALAKKAD ON 20.5.2013 EXHIBIT P2OF CERTIFICATE ISSUED BY THE COMMERCIAL TAX OFFICER(WORKS CONTRACT), PALAKKAD AS ANNEXURE TO EXHIBIT P1 CERTIFICATE OF REGISTRATION EXHIBIT P3OF INTERIM ORDER DATED 7.09.2018 IN WP.(C)NO.28453/2018 OF THIS HON'BLE COURT EXHIBIT P4OF THE ASST.ORDER DATED 18.4.2018 ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR 2014-15 PASSED BY THE 1ST RESPONDENT EXHIBIT P5OF THE MEMORANDUM OF APPEAL DATED 1.8.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5 AOF THE STAY PETITION DATED 2.8.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P6 RESPONDENTS EXHIBITS:OF STAY ORDER DATED 25.10.2019 PASSED BY THE 2ND RESPONDENT IN IA NO.202/2018 IN KVATA NO.309/2018 NIL. //// P.S. TO JUDGE