BharatTaxGST

M/S.Sreepathi Indraprastha vs. The State Tax Officer (Ib)

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WP(C)/27330/2019HC KeralaGSTCNR KLHC01071141201915 October 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
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Facts

The petitioner filed an appeal, stay petition, and delay condonation petition against an assessment order issued under the Kerala Tax on Luxuries Act. Recovery proceedings, including a prohibitory order on their bank account, were initiated against the petitioner.

Held

The High Court condoned the 182-day delay in filing the appeal and directed the appellate authority to decide the stay petition within one month after hearing the petitioner. All recovery steps, including the prohibitory order, were ordered to be kept in abeyance until the appellate authority's decision.

Key Issues

The key legal issues were the condonation of delay in filing an appeal and the grant of interim protection from recovery proceedings pending the appellate authority's decision on a stay application.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 15TH DAY OF OCTOBER 2019/23RD ASWINA, 1941 W.P(C).No.27330 OF 2019 PETITIONER: M/S.SREEPATHI INDRAPRASTHA SREEPATHI KAILASAM, XV 16/7 (SA 7), MAMMIYOOR, GURUVAYOOR, THRISSUR DISTRICT, PIN-680 101, REPRESENTED BY ITS MANAGING PARTNER, SUNDER BHASKARAN. BY ADV. SRI.R.MURALEEDHARAN RESPONDENTS: 1 THE STATE TAX OFFICER (IB) STATE GOODS AND SERVICES TAX DEPARTMENT, TAX COMPLEX, POOTHOLE, THRISSUR, PIN-680 004. 2 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, TAX COMPLEX, POOTHOLE, THRISSUR, PIN-680 004. 3 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, IRINJALAKUDA, THRISSUR DISTRICT, PIN-680 125. 4 INDIAN BANK EAST NADA, GURUVAYOOR, PIN-680 101, REPRESENTED BY ITS BRANCH MANAGER. BY SRI.S.EASWARAN, SC BY SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.27330/2019 : 2 :

J U D G M E N T Against Ext.P1 assessment order for the assessment year 2016-17, under the Kerala Tax on Luxuries Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition as also Ext.P4 delay condonation petition before the 2nd respondent. Ext.P5 is the prohibitory order. The limited prayer of the petitioner is for a direction to the 2nd respondent to consider and pass orders on the stay petition and to keep in abeyance recovery steps, in the meanwhile.

2.

I have heard the learned counsel for the petitioner, the learned Standing counsel for the 4th respondent as also the learned Government Pleader for the official respondents of the State. Taking note of the fact that the delay occasioned in filing the appeal before the 2nd respondent is only 182 days, I deem it appropriate to condone the delay, and dispose the writ petition, by directing the 2nd respondent to consider and pass reasoned orders

W.P.(C).No.27330/2019 : 3 : on Ext.P3 stay petition 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 assessment order, including further proceedings pursuant to Ext.P5 prohibitory order, shall be kept in abeyance till such time as orders are passed by the 2nd respondent, as directed, and communicated to the petitioner. It is made clear that during the pendency of the stay granted by this Court, the petitioner will be free to operate his bank account mentioned in Ext.P5 prohibitory order. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE prp/15/10/19

W.P.(C).No.27330/2019 : 4 : APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE IST RESPONDENT UNDER KTL ACT, FOR THE YEAR 2016-2017, DATED 29.9.2018. EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST

EXT.P-1

ORDER,

DATED 30.4.2019. EXHIBIT P3OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BY THE PETITIONER

BEFORE

THE 2ND RESPONDENT, DATED 30.4.2019. EXHIBIT P4OF THE INTERLOCUTORY APPLICATION FILED BY THE PETITIONER, DATED 30.4.2019 TO CONDONE DELAY. EXHIBIT P5 RESPONDENTS EXHIBITS:OF THE GARNISHEE/PROHIBITORY ORDER ISSUED BY THE 3RD RESPONDENT DATED 10.10.2019 TO THE BANK. NIL. //// P.S. TO JUDGE

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.