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M/S Calicut Landmark Builders & Developers (INDIA) P.LTD vs. The Commercial Tax Officer

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WP(C)/14855/2018HC KeralaGSTCNR KLHC01046443201804 May 2018Bench: HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN5 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN FRIDAY, THE 4TH DAY OF MAY 2018 / 14TH VAISAKHA, 1940 WP(C).No. 14855 of 2018 PETITIONER(S) M/S CALICUT LANDMARK BUILDERS & DEVELOPERS (INDIA) P LTD., 3/818 D, LANDMARK WORLD, ACROPOLIS, BYEPASS, IRINGALLOOR, KOZHIKODE, REPRESENTED BY ITS MANAGING DIRECTOR, ARUN KUMAR.K. BY ADVS. SRI.K.P.ABDUL AZEES SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA RESPONDENT(S): 1. THE COMMERCIAL TAX OFFICER, WORKS CONTRACT, STATE GST DEPARTMENT, KOZHIKODE- 673 004. 2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE- 673 004. 3. THE INSPECTING ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, KOZHIKODE- 673 004. 4. THE COMMISSIONER, STATE GST DEPARTMENT, THIRUVANANTHAPURAM- 695 001. BY GOVERNMENT PLEADER SRI.PAUL ABRAHAM VAKKANAL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-05-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. 05.05.2018 WP(C).No. 14855 of 2018 (F) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 THE TRUE COPY OF ASSESSMENT ORDER NO.32111595909/13-14 DATED 30/01/2016 PASSED BY COMMERCIAL TAX OFFICER, WORKS CONTRACT, COMMERCIAL TAXES, KOZHIKODE. EXHIBIT P2 THE TRUE COPY OF APPELLATE ORDER IN KVAT APPEAL NO.478/2016 DATED 21/02/2016 PASSED BY DEPUTY COMMISSIONER(APPEALS)I, STATE GOODS & SERVICE TAX DEPARTMENT, KOZHIKODE. EXHIBIT P3 THE TRUE COPY OF RECTIFIED ORDER NO.VATA 478/2016/RECTIFICATION DATED 26/02/2018 PASSED BY DEPUTY COMMISSIONER(APPEALS)I, STATE GOODS & SERVICE TAX DEPARTMENT, KOZHIKODE. EXHIBIT P4 THE TRUE COPY OF APPEAL MEMORANDUM (UNNUMBERED) FILED BEFORE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE. EXHIBIT P5 THE TRUE COPY OF PETITION FOR STAY (UNNUMBERED) FILED BEFORE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE. EXHIBIT P6 THE TRUE COPY OF CHEQUE NO. 976436 OF STATE BANK OF INDIA, KALLAI, KOZHIKODE LEAF SHOWING PAYMENT OF RS 9,06,648/- EXHIBIT P7 THE TRUE COPY OF REVENUE RECOVERY NOTICE IN R NO.1193/RRC NO.261/15-16 DATED 04/03/2016 ISSUED BY INSPECTING ASSISTANT COMMISSIONER, DEPT OF COMMERCIAL TAXES, KOZHIKODE. RESPONDENT(S)' EXHIBITS : NIL //TRUE COPY// P.S.TO JUDGE Msd. 04.05.2018 DEVAN RAMACHANDRAN, J. ----------------------------------------------- W.P. (C) No. 14855 of 2018 ----------------------------------------------- Dated this the 4th day of May, 2018

J U D G M E N T The petitioner impugns the action for recovery initiated by the competent authorities, subsequent to an order of assessment made against him, a copy of which has been appended to this writ petition as Ext.P1. According to the petitioner, against the order of assessment, he has already approached the Appellate Authority by preferring a first appeal and consequent to its rejection, preferred a second appeal before the 2nd respondent, Kerala Value Added Tax Appellate Tribunal. The grievance of the petitioner is that even though his appeal and the application for stay, a copy of which has been produced as Exts. P4 and P5, are pending before the Appellate Tribunal, steps have been taken for recovery of the assessed tax from him through Ext.P7 demand notice. The petitioner prays that the recovery against him be interdicted at least until such time as the stay petition is considered by the Appellate Tribunal.

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2.

The learned Government Pleader appearing on behalf of the respondents submits that, it is true that the petitioner has preferred appeals before the Appellate Tribunal, but he says that since the amount involved is substantial, no order of stay may be granted, except on terms.

3.

I have considered the submissions made by the learned counsel for the petitioner as well as the learned Government Pleader.

4.

Taking note of similar orders passed by this Court in analoguous situations, I am of the view that the petitioner can be given some respite from the rigor of recovery, at least until such time as his stay petition is considered by the Appellate Tribunal.

5.

In such circumstances, I order this writ petition, directing the Kerala Value Added Tax Appellate Tribunal to take up, consider and pass orders on Ext.P5 stay petition preferred by the petitioner, within a period of one month from the date of receipt of a copy of this judgment. Until such time as the Appellate Tribunal passes an order on the stay petition, and -3- communicates the same to the petitioner, all steps for recovery pursuant to Ext.P7 demand notice for recovery of amounts against the petitioner, confirmed through Ext.P1 assessment order, shall be kept in abeyance.

6.

To facilitate an expeditious disposal of the stay petition, I direct the petitioner to place a certified copy of this judgment, along with a copy of this writ petition, before the Appellate Tribunal, and the time-frame granted in this judgment will begin from the date on which the copy of the judgment and the writ petition are placed before the Tribunal. DEVAN RAMACHANDRAN, JUDGE EB/04.05.2018

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.