Konkan Storage Systems (Kochi) PVT. LTD vs. The State Tax Officer - Kerala High Court, 11 October 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 11TH DAY OF OCTOBER 2019 / 19TH ASWINA, 1941 WP(C).No.26955 OF 2019(T) PETITIONER/S: KONKAN STORAGE SYSTEMS (KOCHI) PVT. LTD PLOT NO.64,65,66, A2 AREA, SOUTH END RECLAMATION, MATSYAPURI, WILLINGTON ISLAND, COCHIN - 682 029, REPRESENTED BY ITS CHIEF MANAGER, MR. SRINIVASAN P. NAIR. BY ADVS. SRI.R.MURALEEDHARAN DR.ANIES GEORGE RESPONDENT/S: 1 THE STATE TAX OFFICER SECOND CIRCLE-MATTANCHERRY, STATE GST DEPARTMENT, MATTANCHERY, COCHIN, PIN - 682 002. 2 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM PIN - 682015. 3 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, TAX COMPLEX, MATTANCHERRY, PIN - 682 002. 4 M/S. AXIS BANK LTD. UNIVERSAL INSURANCE BUILDING, GROUND FLOOR, SIR PM ROAD, FORT MUMBAI, PIN - 400001 REPRESENTED BY THE BRANCH MANAGER. GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.26955 OF 2019(T) 2 JUDGMENT

Against Ext.P1 assessment order under the KVAT Act for the year 2012-13, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition before the 2nd respondent. He then approached this Court through W.P. (C)No.19342/2019 which was disposed by Ext.P6 judgment which directed the 2nd respondent to dispose the stay petition within a period of two months, and granted a stay against recovery for a period of ten weeks. It is the case of the petitioner that while the 2nd respondent did not consider the stay petition within the period of two months that was granted to him, immediately after expiry of the ten weeks' stay that was granted by this Court in Ext.P6 judgment, the respondents have proceeded to issue Ext.P7 prohibitory order freezing the bank account of the petitioner. It is under these circumstances, the petitioner has now approached this Court.

I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents.

Taking note of the fact that Ext.P6 judgment of this Court virtually directed the 2nd respondent to consider and pass orders in the stay petition and the stay that was granted was intended to enure till such time as the 2nd respondent passed orders on the stay application, which shall now be done within a month from today, I make it clear that the stay granted in Ext.P6 judgment shall continue till such time as the 2nd respondent passes orders on Ext.P3 stay petition, as directed. I further make it clear that the said stay shall operate even against Ext.P7 prohibitory order now issued in relation to the bank account maintained by the petitioner with the 3rd respondent. Resultantly, the petitioner shall be

WP(C).No.26955 OF 2019(T) 3 permitted to operate the bank account covered by Ext.P7 prohibitory order during the time when the stay granted by this Court in Ext.P6 judgment and this judgment operates in favour of the petitioner. A.K.JAYASANKARAN NAMBIAR

JUDGE WP(C).No.26955 OF 2019(T) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13, DATED 19.02.2019. EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT. P1 ORDER, DATED 12.6.2019. EXHIBIT P3OF THE APPLICATION FOR STAY FILED BEFORE THE 2ND RESPONDENT DATED 12.6.2019 ALONG WITH EXT.P2 APPEAL. EXHIBIT P4OF THE INTERLOCUTORY APPLICATION TO CONDONE DELAY FILED BY THE PETITIONER, DATED 12.6.2019. EXHIBIT P5OF THE DEMAND NOTICE ISSUED UNDER R.R.ACT, DATED 14.6.2019. EXHIBIT P6OF THE JUDGMENT DATED 16.7.2019 IN WP(C) NO.19342 OF 2019. EXHIBIT P7OF THE PROHIBITORY ORDER ISSUED BY THE 3RD RESPONDENT DATED 23.09.2019.