V V Govinda Raj vs. The State Tax Officer - 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.26049 OF 2019(E) PETITIONER/S: V V GOVINDA RAJ AGED 66 YEARS PROPRIETOR, M/S. SENTHILKUMAR SAW MILL, VELANTHAVALAM, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, CHITTUR-678 101, PALAKKAD DISTRICT. 2 THE ASST. COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001 3 THE DY. TAHSILDAR CHITTUR TALUK, TALUK OFFICE, CHITTUR, PALAKKAD-678 101 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.26049 OF 2019(E) 2 JUDGMENT Against Ext.P1 series of assessment orders under the Kerala Value Added Tax Act, for the assessment year 2008-2009 to 2011-2012, the petitioner has preferred Ext.P2 series of appeals together with Ext.P3 series of stay petitions before the 2nd respondent. Ext.P4 series and Ext.P5 series of demand notices have also been issued. The grievance of the petitioner is that even before considering the stay petitions, recovery proceedings are being issued against him.

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 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 2nd respondent as directed above and the orders 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.26049 OF 2019(E) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09. EXHIBIT P1 A COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10. EXHIBIT P1 B COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11 EXHIBIT P1 C COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P2 COPY OF APPEAL FILD BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2008-09 EXHIBIT P2 A COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2009-10. EXHIBIT P2 B COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2010-11. EXHIBIT P2 C COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2011-12. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 A COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 B COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 C COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 COPY OF NOTICE IN FORM NO. 1 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P4 A COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P4 B COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT.

WP(C).No.26049 OF 2019(E) 4 EXHIBIT P4 C COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P5 COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P5 A COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P5 B COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P5 C COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT.