Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 28TH DAY OF JUNE 2022/7TH ASHADHA, 1944
WP(C) NO. 20974 OF 2022
PETITIONER:
M/S.JEWELIMA DIAMONDS PVT. LTD.,
III/264, EAST FORT, CHELAKKOTTUKARA,
THRISSUR 680 005, REPRESENTED BY ITS
MANAGING DIRECTOR, SRI. ROY J VELLANIKARAN.
BY ADV TOMSON T.EMMANUEL
RESPONDENTS:
1
ASSISTANT COMMISSIONER,
FORMERLY: STATE TAX OFFICER,
STATE GOODS AND SERVICES TAX DEPARTMENT,
1ST CIRCLE, POOTHOLE, THRISSUR 680 004.
2
THE VALUE ADDED TAX APPELLATE TRIBUNAL,
STATE GOODS AND SERVICES TAX COMPLEX,
THEVARA, ERNAKULAM, COCHIN 682 015,
REPRESENTED BY ITS SECRETARY.
ADV. DR. THUSHARA JAMES (SR. G.P.)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 28.06.2022, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WP(C) No.20974/2022
: 2 :
JUDGMENT
Dated this the 28th day of June, 2022
The petitioner has approached this Court being
aggrieved by the fact that pending an application for review
filed before the tribunal, seeking review of Ext.P5 order, the
assessing authority is proceeded to give effect to the order
of the tribunal. The petitioner has been issued with Ext.P9
calling upon the petitioner to file objections to proposal
contained therein. It is submitted that Ext.P9 is a notice
proposing to give effect to Ext.P5 order of the tribunal, which
is sought to be reviewed.
2.
I have heard the learned Senior Government
Pleader. The Government Pleader points out that the
review petition, on the petitioner's on showing, is listed to
25.07.2022 for consideration. It is submitted that Ext.P9 is a
notice calling upon the petitioner to file his objections and
the petitioner can appear before the authority on 04.07.2022
WP(C) No.20974/2022
: 3 :
as demanded in the notice.
3.
Having regard to the facts and circumstances of
the case, I am of the opinion that this writ petition can be
disposed of directing the 2nd respondent Tribunal to consider
and dispose of the review petition filed by the petitioner
seeking review of Ext.P5 order on 25.07.2022 itself. The
finalisation of proceedings pursuant to Ext.P9 notice shall be
deferred till a decision is taken by the tribunal as above.
However, the petitioner shall appear before the authority
and file his objections on 04.07.2022.
The writ petition is disposed of as above.
Sd/-
GOPINATH P.
JUDGE
ncd/28.06.22
WP(C) No.20974/2022
: 4 :
APPENDIX OF WP(C) 20974/2022
PETITIONER'S EXHIBITS
Exhibit P1
TRUE COPY OF THE ASSESSMENT ORDER
DATED 23.04.2018 COMPLETED BY 1ST
RESPONDENT, FOR 2016-17.
Exhibit P2
TRUE COPY OF 1ST APPELLATE ORDER
DATED 18.03.2020 PASSED BY JOINT
COMMISSIONER
(APPEALS),
SGST
DEPARTMENT, THRISSUR , AGAINST EXT P1
ASSESSMENT.
Exhibit P3
TRUE COPY OF ORDER DATED 01.12.2020
PASSED BY 1ST RESPONDENT FOR 2016-17
IN MODIFYING EXT. P1 ASSESSMENT ,
BASED ON EXT. P2 APPELLATE ORDER. Exhibit P4OF 2ND APPEAL FILED BY 1ST RESPONDENT AGAINST EXT. P2 1ST APPELLATE ORDER. Exhibit P5OF 2ND APPELLATE ORDER PASSED BY 2ND RESPONDENT IN EXT. P4 APPEAL, UNDER SPECIFIC DIRECTION. Exhibit P6OF APPLICATION FOR REVIEW DATED 30.04.2022, SUBMITTED BY PETITIONER BEFORE 2ND RESPONDENT AGAINST EXT. P5 APPELLATE ORDER. Exhibit P7OF THE STAY PETITION DATED 30.04.2022, SUBMITTED ALONG WITH EXT. P6, BEFORE 2ND RESPONDENT. Exhibit P8OF THE NOTICE DATED 25.05.2022 ISSUED BY 2ND RESPONDENT IN POSTING EXT. P6 REVIEW AND P7 STAY TO 25.07.2022. Exhibit P9OF THE NOTICE DATED 15.06.2022 ISSUED BY 1ST RESPONDENT FOR MODIFYING ASSESSMENT 2016-17 , BY WRONGLY
APPRECIATING
EXT.
P5 APPELLATE ORDER , WHILE EXT. P6 REVIEW PETITION AND EXT. P7 STAY PETITION PENDING BEFORE THE 2ND RESPONDENT.
