Thrissur Fashion Jewellery vs. The State Tax Officer (Int.) - Kerala High Court, 03 November 2022

Cause title — parties, addresses and appearances

WP(C) NO. 35019 OF 2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 3RD DAY OF NOVEMBER 2022 / 12TH KARTHIKA, 1944 WP(C) NO. 35019 OF 2022 PETITIONER: M/S.THRISSUR FASHION JEWELLERY, NEAR AKSHAYA SHOPPING COMPLEX, NEYYATTINKARA, THIRUVANANTHAPURAM – 695121, REPRESENTED BY ITS MANAGING DIRECTOR JOSE PAUL. BY ADVS. RAHUL A. S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL S.SHAINA KIROSH RAJAN PONNAMBIL B.PRABHAKARAN NANCY PRABHAKAR RESPONDENTS: 1 THE STATE TAX OFFICER (INT.) MOBILE SQUAD NO,III, THIRUVANANTHAPURAM AT NEYYATTINKARA, PIN – 695 121. 2 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, NEYYATTINKARA, THIRUVANANTHAPURAM – 695 121. 3 THE JOINT COMMISSIONER OF STATE TAX (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM – 695 002. WP(C) NO. 35019 OF 2022 2 4 THE DY. TAHSILDAR TALUK OFFICE, NEYYATTINKARA, THIRUVANANTHAPURAM DISTRICT, PIN – 695 121. ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 35019 OF 2022 3

JUDGMENT The petitioner suffered Exts.P7, P7(a) and P7(b) orders of assessment for assessment years 2015-16, 2016-17 and 2017-18 respectively. The petitioner has filed Exts.P8, P8(a) and P8(b) appeals before the 3rd respondent along with Exts.P9, P9(a) and P9(b) applications for condonation of delay and Exts.P10, P10(a) and P10(b) stay petitions. The petitioner has now been served with Exts.P11 and P11(a) demand notices under the Revenue Recovery Act for recovery of amounts assessed in respect of assessment years 2015-16 and 2016-17. 2. The learned counsel appearing for the petitioner submits that pending consideration of the stay petitions by the appellate authority, the recovery proceedings may be kept in abeyance. He states that the delay in filing the appeals in respect of assessment years 2015-16 and 2016-17 is 123 days each and in respect of the assessment year 2017-18, the delay in filing the appeal is only 17 days.

Heard the learned Senior Government Pleader also.

Having regard to the facts and circumstances of the WP(C) NO. 35019 OF 2022 4 case, this writ petition is disposed of directing the 3rd respondent to consider and pass orders on Exts.P9, P9(a) and P9(b) applications for condonation of delay filed in Exts.P8, P8(a) and P8(b) appeals as also on Exts.P10, P10(a) and P10(b) stay petitions filed in those appeals within a period of six weeks from the date of receipt of a certified copy of this judgment. It is made clear that orders need be passed on the stay petitions on merits only if the 3rd respondent finds sufficient reason to condone the delay in filing the appeals. Till such time as orders are passed as above, any proceedings for recovery of amounts due under Exts.P7, P7(a) and P7(b) orders of assessment shall be kept in abeyance. The writ petition will stand disposed of as above. GOPINATH P. JUDGE DK

WP(C) NO. 35019 OF 2022 5 APPENDIX OF WP(C) 35019/2022 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE PERMISSION GRANTED TO THE PETITIONER FOR THE YEAR 2014-2015 Exhibit P1(a) A COPY OF THE PERMISSION GRANTED TO THE PETITIONER FOR THE YEAR 2015-2016 REGARDING COMPOUNDED TAX. Exhibit P1(b) A COPY OF THE PERMISSION GRANTED TO THE PETITIONER FOR THE YEAR 2016-2017 REGARDING COMPOUNDED TAX. Exhibit P1(c) A COPY OF THE PERMISSION GRANTED TO THE PETITIONER FOR THE YEAR 2017-2018 REGARDING COMPOUNDED TAX. Exhibit P2 A COPY OF THE PENALTY ORDER DATED 11-10- 2021 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2015-16. Exhibit P2(a) A COPY OF THE PENALTY ORDER DATED 11-10- 2021 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2016-17. Exhibit P2(b) A COPY OF THE PENALTY ORDER DATED 11-10- 2021 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2017-18. Exhibit P3 A COPY OF THE ORDER IN W.P.(C) NO.30028 OF 2021 DATED 12-07-2022 ISSUED BY THIS HON'BLE COURT OF KERALA. Exhibit P4 A COPY OF THE LETTER DATED 4-08-2022 ADDRESSED TO THE 1ST RESPONDENT FORWARDING DD FOR AN AMOUNT OF RS.50, 00, 000/-. Exhibit P5 A COPY OF THE I.A. NO.1 OF 2022 DATED 06- 08-2022 IN W.P.(C) NO.30028 OF 2021 WHICH WAS WHICH WAS E-FILED BY THE PETITIONER ON 08-08-2022. WP(C) NO. 35019 OF 2022 6 Exhibit P6 A COPY OF THE LETTER DATED 14-09-2022 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FORWARDING THE DD FOR RS.90, 02, 301/-. Exhibit P6(a) A COPY OF THE LETTER DATED 14-10-2022 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FORWARDING THE DD FOR RS.1, 40, 02, 301/-. Exhibit P7 A COPY OF THE ASSESSMENT ORDER DATED 26- 03-2022 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2015-2016. Exhibit P7(a) A COPY OF THE ASSESSMENT ORDER DATED 26- 03-2022 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2016-2017. Exhibit P7(b) A COPY OF THE ASSESSMENT ORDER DATED 13- 06-2022 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2017-2018. Exhibit P8 A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P7 ORDER. Exhibit P8(a) A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P7(A) ORDER. Exhibit P8(b) A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P7(B) ORDER. Exhibit P9 A COPY OF THE PETITION FOR CONDONING DELAY FILED ALONG WITH EXT.P8 APPEAL. Exhibit P9(a) A COPY OF THE PETITION FOR CONDONING DELAY FILED ALONG WITH EXT.P8(A) APPEAL. Exhibit P9(b) A COPY OF THE PETITION FOR CONDONING DELAY FILED ALONG WITH EXT.P8(B) APPEAL. Exhibit P10 A COPY OF THE STAY PETITION FILED ALONG WITH EXT.P8 APPEAL.

WP(C) NO. 35019 OF 2022 7 Exhibit P10(a) A COPY OF THE STAY PETITION FILED ALONG WITH EXT.P8(A) APPEAL. Exhibit P10(b) A COPY OF THE STAY PETITION FILED ALONG WITH EXT.P8(B) APPEAL. Exhibit P11 A COPY OF THE DEMAND NOTICE DATED 7-10- 2022 ISSUED BY THE 4TH RESPONDENT UNDER THE RR ACT IN RESPECT OF THE DEMAND CREATED AS PER EXT.P7 ASSESSMENT ORDER. Exhibit P11(a) A COPY OF THE DEMAND NOTICE DATED 7-10- 2022 ISSUED BY THE 4TH RESPONDENT UNDER THE RR ACT IN RESPECT OF THE DEMAND CREATED AS PER EXT.P7(A) ASSESSMENT ORDER.