Indus Towers LTD. Represented By Its Authorised Signatory Amit Lath vs. Assistant Commissioner (Wc & Lt) - Kerala High Court, 23 February 2023

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THUR AY, THE 23RD DAY OF FEBRUARY 2023 / 4TH PHALGUNA, 1944 WP(C) NO. 6152 OF 2023 PETITIONER: INDUS TOWERS LTD. 8TH FLOOR, VANKARATH TOWERS, BYPASS JUNCTION, PADIVATTOM, COCHIN KERALA – 682024, REPRESENTED BY ITS AUTHORISED SIGNATORY AMIT LATH. BY ADVS. KARTHIK S. NAIR PRABHAKARAN P.M. RESPONDENTS: 1 ASSISTANT COMMISSIONER (WC & LT) WORKS CONTRACT, ATTACHED TO OFFICE OF JOINT COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682 018. 2 THE JOINT COMMISSIONER (APPEALS) SGST DEPARTMENT ERNAKULAM-682 018 3 DEPUTY COMMISSIONER (ARREAR RECOVERY) OFFICE OF THE JOINT COMMISSIONER OF TAX PAYER SERVICES PERUMANOOR P.O., ERNAKULAM- 682 015. DR. THUSHARA JAMES, SR.GP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 6152 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W.P.(C) No.6152 of 2023 -------------------------------------------- Dated this the 23rd day of February, 2023 JUDGMENT Admit. Government Pleader takes notice for the respondents.

The limited prayer in the writ petition is for a direction to the 2nd respondent to dispose of Exts.P10(a) appeal filed against Exts.P9 and P9(a) assessment orders and P10(b) & P10(c) interlocutory applications for stay of operation of the assessment order and for condoning the delay in filing the appeal. There is also a prayer to stay all recovery steps pursuant to Ext.P1 demand notice. In view of the limited prayer made in the writ petition, the writ petition is disposed of directing the 2nd respondent to take up Exts.P10(a) appeal and P10(b) & P10(c) interlocutory applications and hear and dispose of Exts.P10(b) & P10(c) within two months. The coercive steps for recovery pursuant to Ext.P1 notice shall be kept in abeyance till then. T.R.RAVI JUDGE mpm

WP(C) NO. 6152 OF 2023 3 APPENDIX OF WP(C) 6152/2023 PETITIONER’S EXHIBITS Exhibit P1OF THE DEMAND NOTICE DATED 08.02.2023 ISSUED UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT, 1968 BY THE 3RD RESPONDENT. Exhibit P2OF THE JUDGMENT DATED 29.10.2015 IN WP(C) NO. 19506 OF 2011. Exhibit P3OF THE SAID ANNUAL RETURNS IN FORM 10 DATED 27.04.2016 FOR THE YEAR 2015-

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Exhibit P4OF THE SHOW CAUSE NOTICE DATED 12.07.2021. Exhibit P5OF THE ORDER NO. 32072092018C/2015-16 DATED 10.02.2022. Exhibit P6OF THE APPEAL DATED 24.03.2022 FILED BEFORE THE 2ND RESPONDENT. Exhibit P7OF THE APPELLATE ORDER DATED 09.05.2022 IN KVATA 148/2022. Exhibit P8OF THE LETTER DATED 03.08.2022. Exhibit P9OF ORDER NO. 32072092018C/2015-16 DATED 10.02.2022. Exhibit P9(a)OF ORDER NO. 32072092018C/2015-16 DATED 29.09.2022. Exhibit P10OF THE ACKNOWLEDGMENT RECEIVED ON LETTER DATED 15.02.2023. Exhibit P10(a)OF THE APPEAL FILED IN FORM 29 DATED 15.02.2023. Exhibit P10(b)OF THE APPLICATION FOR STAY OF COLLECTION OF DISPUTED TAX DATED 15.02.2023. Exhibit P10(c)OF THE APPLICATION FOR CONDONE DELAY DATED 15.02.2023. Exhibit P11OF THE LETTER DATED 15.02.2023.