Nisha Suresh vs. The State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN FRIDAY, THE 10TH DAY OF MAY 2019 / 20TH VAISAKHA, 1941 WP(C).No. 13422 of 2019 PETITIONER: NISHA SURESH, AGED 40 YEARS W/O. SURESH,PROPRIETRIX, M/S. GEEPEE POLYMERS, INDUSTRIAL ESTATE,KALLILMEL.P.O., KOLLAKKADAVU,MAVELIKKARA-690 509 BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, MAVELIKKARA-690 101 2 THE ASST. COMMISSIONER (APPEALS0 STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM- 691 002 OTHER PRESENT: SRI MOHAMMED RAFIQ- GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C).No.13422/19 2 JUDGMENT 1.This writ petition is filed challenging Ext.P1 assessment order issued under the Provisions of the KVAT Act. 2.The petitioner submits that Ext.P2 appeal has been preferred against Ext.P1 and Ext.P3 application for condonation of delay and Ext.P4 stay petition have also been moved. It is stated that, in the meanwhile, revenue recovery proceedings have been initiated for enforcement of Ext.P1. 3.Having heard the learned counsel for the petitioner and the learned Government Pleader, I am of the opinion that Ext.P3 application for condonation of delay and Ext.P4 stay petition are liable to be considered by the second respondent without further delay before enforcing the revenue recovery proceedings as against the petitioner on the strength of Ext.P1. W.P.(C).No.13422/19 3 4.There will accordingly be a direction to the second respondent to take up, consider and pass appropriate order on Exts.P3 and P4 with notice to the petitioner also, within two months from the date of receipt of a copy of this judgment. Till such time as orders are passed on Exts.P3 and P4 as directed above, coercive steps against the petitioner on the strength of Ext.P1 shall be kept in abeyance. The writ petition is ordered accordingly. Anu Sivaraman, Judge sj

W.P.(C).No.13422/19 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P2 COPY OF APPEAL FILES BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13PS to Judge