M/S. Power Link Builders (P) LTD. vs. Asst.Commissioner - Kerala High Court, 04 October 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 04TH DAY OF OCTOBER 2019 / 12TH ASWINA, 1941 WP(C).No.26201 OF 2019(A) PETITIONER/S: M/S. POWER LINK BUILDERS (P) LTD. G3, AISWARYA, JAAWHAR NAGAR, KAWDIAR POST, THIRUVANANTHAPURAM 695 003, REPRESENTED BY MG. DIRECTOR P. PRADEEP. BY ADVS. SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENT/S: 1 ASST.COMMISSIONER (WORKS CONTRACT), STATE GST DEPARTMENT, TAX TOWERS, KARAMANA POST, THIRUVANANTHAPURAM 695 002. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, TAX TOWERS, KARAMANA POST, THIRUVANANTHAPURAM 695 002. 3 THE DY TAHSILDAR, REVENUE RECOVERY, THIRUVANANTHAPURAM 695 121. 4 STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), GOVT SECRETARIAT, THIRUVANANTHAPURAM 695 001. GOVERNMENT PLEADER SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.26201 OF 2019(A) JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, for the assessment year 2012-13, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 assessment order.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:

The 2nd respondent shall consider and pass reasoned orders 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 shall be kept in abeyance till such time as orders are passed by the 2nd 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 2nd respondent, for further action. sab A.K.JAYASANKARAN NAMBIAR, JUDGE

WP(C).No.26201 OF 2019(A) APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER NO. 32011339274/2012-13 DATED 25/3/2019 OF THE 1ST RESPONDENT. EXHIBIT P2 COPY OF THE MEMORANDUM OF APPEAL DATED 7/5/2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT. P1 ORDER. EXHIBIT P3 COPY OF THE STAY PETITION DATED 7/5/2019 FILED IN EXT. P2 APPEAL. EXHIBIT P4 COPY OF THE REVENUE RECOVERY NOTICE NO. RRC NO. 2019/9552/01 DATED 7/9/2019 ISSUED BY THE 3RD RESPONDENT.