Inox Wind Infrastructure Services LTD. vs. State Tax Officer (Works Contract) - Kerala High Court, 24 June 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 24TH DAY OF JUNE 2022 / 3RD ASHADHA, 1944 WP(C) NO. 20226 OF 2022 PETITIONER: INOX WIND INFRASTRUCTURE SERVICES LTD. NOW KNOWN AS INOX GREEN ENERGY SERVICES LTD., PANAKKATTU, KADAYIRUPPU, ERNAKULAM, KERALA - 682 311 REPRESENTED BY ITS AUTHORISED REPRESENTATIVE MR.GOVIND PRAKASH RATHOR. BY ADVS. ANIL D. NAIR TELMA RAJU P.K.BIJU EDATHARA VINEETA KRISHNAN RESPONDENTS: 1 STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY, KERALA - 682 002. 2 JOINT COMMISSIONER (APPEALS)V STATE GOODS AND SERVICE TAX, ERNAKULAM, KERALA - 682 015. 3 KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ERNAKULAM, KERALA - 682 015. SMT. JASMIN M M (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 20226 OF 2022 2

JUDGMENT The petitioner has approached this Court being aggrieved by the fact that the amounts due under Ext.P4 order of assessment as modified in Ext.P3 order of the first appellate authority is being sought to be recovered when the statutory second appeal of the petitioner is pending before the Tribunal.

Having heard the learned counsel for the petitioner and the learned Government Pleader, I am of the opinion that this writ petition can be disposed of directing the 3rd respondent Tribunal to consider and pass orders on Ext.P5 appeal within a period of three months from the date of receipt of a copy of this judgment. In the meanwhile, if the petitioner deposits a sum equivalent to 20% of the demand raised in Ext.P4 as modified in Ext.P3 order of the first appellate authority, further coercive steps against the petitioner shall be kept in abeyance till a decision is taken on the statutory appeal. The payment as above shall be effected within one month from today. GOPINATH P. JUDGE DK

WP(C) NO. 20226 OF 2022 3 APPENDIX OF WP(C) 20226/2022 PETITIONER EXHIBITS Exhibit P1OF ASSESSMENT ORDER DATED 29/11/2019 ISSUED BY THE 1ST RESPONDENT. Exhibit P2OF THE NOTICE IN FORM NO.12 DATED 29/11/2019 ISSUED BY THE 1ST RESPONDENT. Exhibit P3OF ORDER DATED 13/11/2020 ISSUED BY THE 2ND RESPONDENT. Exhibit P4OF ORDER DATED 15/03/2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P5OF THE APPEAL FILED BEFORE THE 3RD RESPONDENT. Exhibit P6OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT.