Park Diamonds vs. The Assistant Commissioner, (Formerly State Tax Officer - Kerala High Court, 01 August 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 1ST DAY OF AUGUST 2022 / 10TH SRAVANA, 1944 WP(C) NO. 23985 OF 2022 PETITIONER: PARK DIAMONDS, FRANCHISE SHOP OF GITANJALI LIFESTYLE LTD. , LULU LNTERNATIONAL SHOPPING MALL, EDAPPALLY JUNCTION, ERNAKULAM, KOCHI,PIN – 682024, REPRESENTED BY ITS MANAGING PARTNER, SARATHKRISHNAN.M.R. BY ADVS. R.MURALEEDHARAN R.RAMAKRISHNAN POTTY RESPONDENTS: 1 THE ASSISTANT COMMISSIONER, (FORMERLY STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, 1ST CIRCLE, KALAMASSERY, ERNAKULAM, COCHIN, PIN – 682 024. 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, TAX COMPLEX, PERUMANOOR, ERNAKULAM, PIN – 682 015. 3 THE DEPUTY TAHSILDAR TALUK OFFICE, THRISSUR AT CIVIL STATION, AYYANTHOLE , THRISSUR, PIN – 680 003. BY DR. THUSHARA JAMES, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 23985 OF 2022 2

JUDGMENT The petitioner has approached this Court being aggrieved by the fact that steps are being taken to recover amounts due under Ext.P7 (modified assessment order) at a time when Ext.P8 appeal and Ext.P9 interlocutory application are pending consideration before the 2nd respondent.

Heard the learned Senior Government Pleader also.

Having regard to the facts and circumstances of the case, this writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P9 interlocutory application filed in Ext.P8 appeal after affording an opportunity of hearing to the petitioner within a period of six weeks from the date of receipt of a certified copy of this judgment. Till such time as orders are passed on Ext.P9, further proceedings to recover any amounts due under Ext.P7 shall be kept in abeyance. GOPINATH P. JUDGE DK

WP(C) NO. 23985 OF 2022 3 APPENDIX OF WP(C) 23985/2022 PETITIONER EXHIBITS Exhibit P1OF THE GOODS RETURN MEMO RAISED BY THE PETITIONER DATED 17.07.2015 Exhibit P2OF THE PURCHASE RETURN MEMO RAISED BY THE PETITIONER DATED 17.07.2015 Exhibit P3OF THE DELIVERY NOTE IN FORM 15 RAISED BY THE PETITIONER DATED 17.07.2015 Exhibit P4OF THE CONSIGNMENT NOTE ISSUED BY M/S. BVC LOGISTICS ON BOOKING THE CONSIGNMENT Exhibit P5OF THE ASSESSMENT ORDER PASSED BY THE 1 ST RESPONDENT, DATED 01.02.2020 FOR THE YEAR 2015-2016 Exhibit P6OF THE APPELLATE ORDER PASSED BY THE 2ND RESPONDENT IN KVAT APPEAL NO.526/2020 DT. 18.09.2020 Exhibit P7OF THE MODIFIED ASSESSMENT ORDER PASSED BY THE IST RESPONDENT, DATED 23.12.2020 Exhibit P8OF THE STATUTORY APPEAL FILED AGAINST EXT.P-7 ORDER, DATED 15.07.2022 Exhibit P9OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BY THE PETITIONER ALONG WITH EXT.P-8, DATED L5.07.2022 Exhibit P10OF THE DEMAND NOTICE ISSUED UNDER SEC.7 OF THE R.R.ACT, DATED 23.06.2022

WP(C) NO. 23985 OF 2022 4 Exhibit P11OF THE DEMAND NOTICE ISSUED UNDER SEC.34 OF THE R.R.ACT DATED 23.06.2022