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M/S. I.T.I LTD. vs. The Assistant Comissioner Of State Tax

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WP(C)/14633/2018HC KeralaGSTCNR KLHC01046221201827 April 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 27TH DAY OF APRIL 2018 / 7TH VAISAKHA, 1940 WP(C).No. 14633 of 2018 PETITIONER(S) ------------- M/S. I.T.I LTD., KANJIKODE WEST, PALAKKAD, REPRESENTED BY ITS FINANCE-IN-CHARGE, SHRI SIVANANDAN M. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S): ------------- 1. THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, KERALA, SPECIAL CIRCLE, PALAKKAD-678001. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF TAXES, PALAKKAD-678001. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD-678001. BY SRI. V.K. SHAMSUDHEEN , GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: TS WP(C).No. 14633 of 2018 (D) -------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.01.2018 FOR THE ASST. YEAR 2016-17 PASSED BY THE FIRST RESPONDENT UNDER THE CST ACT. EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL IN FORM NO.29 DATED 6.03.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2(A) TRUE COPY OF THE PETITION FOR STAY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN FORM NO.3O. EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.1 DATED 11.04.2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P3(A) TRUE COPY OF THE NOTICE DATED 11.04.2018 IN FORM NO.25 ISSUED BY THE 3RD RESPONDENT. RESPONDENT(S)'EXHIBITS - NIL ----------------------------- /TRUE COPY/ PS TO JUDGE TS 30.04.2018 DEVAN RAMACHANDRAN, J. ------------------------------------------ W.P.(C) No.14633 of 2018 ------------------------------------------ Dated this the 27th day of April, 2018

JUDGMENT 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, the 2nd respondent Deputy Commissioner (Appeals) by preferring an appeal. 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.P2 and P2(a), are pending before the Appellate Authority, steps have been taken for recovery of the assessed tax from him through Exts.P3 and P3(a) demand notices. The petitioner prays that the recovery against him be interdicted at least until such time as the stay petition is considered by the Appellate Authority.

2.

The learned Government Pleader appearing on behalf of the respondents submits that, it is true that the petitioner : 2 : has preferred appeals before the Appellate Authority, 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 Authority.

5.

In such circumstances, I order this writ petition, directing the second respondent to take up, consider and pass orders on Ext.P2(a) 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 communicates the same to the petitioner, all steps for recovery pursuant to Exts.P3 and P3(a) demand notices for recovery of amounts against the petitioner, confirmed through Ext.P1 assessment order, shall be kept in abeyance.

: 3 : 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 Authority, 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 Authority. DEVAN RAMACHANDRAN JUDGE bpr //// P.A. TO JUDGE

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