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Space Makers Roofing System (INDIA) PVT. LTD vs. The State Tax Officer

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WP(C)/1951/2023HC KeralaGSTCNR KLHC01004850202320 January 2023Bench: HONOURABLE MR. JUSTICE GOPINATH P.4 pages
For Petitioner: P.V.SOBHANA, R.MURALEEDHARAN

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 20TH DAY OF JANUARY 2023 / 30TH POUSHA, 1944 WP(C) NO. 1951 OF 2023 PETITIONER: 1 SPACE MAKERS ROOFING SYSTEM (INDIA) PVT. LTD V/132, MUKUTTA, PERAKAM, CHAVAKKAD, THRISSUR DISTRICT, PRESENTLY AT NO.4, BEHIND THAMBU HIGHER SECONDARY SCHOOL, VEERAPANDI VILLAGE, PRESS COLONY P.O., COIMBATORE, PIN – 641019 REPRESENTED BY ITS DIRECTOR, SMT. GISHA., AGED 38 YEARS BY ADVS. P.V.SOBHANA R.MURALEEDHARAN RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, CHAVAKKAD, THRISSUR DISTRICT., PIN - 680506 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, TAX COMPLEX, POOTHOLE, THRISSUR., PIN - 680004 3 THE DEPUTY TAHSILDAR (REVENUE RECOVERY) TALUK OFFICE, CHAVAKKAD, THRISSUR., PIN - 680121 ADV. K B SONY, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.1951 of 2023 2 JUDGMENT Dated this the 20th day of January, 2023 The petitioner suffered Ext.P1 order of assessment under the provisions of the Kerala Value Added Tax Act for the assessment year 2013-14. Being aggrieved by Ext.P1, the petitioner filed an appeal before the First Appellate Authority (the second respondent), who by Ext.P2 order granted relief to the petitioner and directed the Assessing Officer to pass fresh orders on the basis of

the findings in Ext.P2 order.

2.

Learned counsel for the petitioner states that no order has been passed pursuant to the directions of the Appellate Authority in Ext.P2 and in the meanwhile, the petitioner has been issued with proceedings under the Revenue Recovery Act for recovering the amounts due under Ext.P1 order of assessment together with interest payable thereon. He prays that till fresh orders are passed by the Assessing Authority, the revenue recovery proceedings may be kept in abeyance.

3.

Heard the learned Government Pleader also.

4.

Having regard to the facts and circumstances of the case and considering the limited nature of relief now sought for by the petitioner and having regard to the fact that fresh orders have not been passed pursuant to Ext.P2 order of the First Appellate Authority, I am of the view that the relief sought for by the petitioner can be granted. Accordingly, this writ petition is disposed of directing that the revenue recovery proceedings initiated against the petitioner to recover amounts due under Ext.P1 order of assessment shall be kept in abeyance and further recovery proceedings, if any, shall be continued against the petitioner only after fresh orders are passed by the Assessing Authority pursuant to Ext.P2 order and duly communicated to the petitioner. GOPINATH P. JUDGE SKP/20-01 APPENDIX OF WP(C) 1951/2023 PETITIONER’S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER ORDER NO, 32081122708/2013-14 DATED 30-11-2018. PASSED BY THE 1ST RESPONDENT. EXHIBIT P2 AOF THE ORDER KVAT APPEAL NUMBER :146/22 PASSED BY THE 2ND RESPONDENT. EXHIBIT P3 AOF THE NOTICE RR NO.2022/8036/08 SERVED, DATED 30.12.2022. RESPONDENTS' EXHIBITS:NILP.A. TO JUDGE

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.