M/S Kangappandan Residency vs. State Of Kerala - Kerala High Court, 14 June 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 14TH DAY OF JUNE 2022 / 24TH JYAISHTA, 1944 WP(C) NO. 19240 OF 2022 PETITIONER/S: M/S KANGAPPADAN RESIDENCY (A PROPRIETARY CONCERN) RAMAVARMAPURAM (PO), THRISSUR, PIN 680 631 REPRESENTED BY ITS SOLE PROPRIETOR K.P.KURIAN, S/O PORINCHU, AGED 60 YEARS RESIDING AT KANGAPPADAN HOUSE ANAPPARA, RAMAVARMAPURAM P.O., THRISSUR, 680 631. BY ADV BINOY VASUDEVAN RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS PRINCIPAL SECRETARY TO THE GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN 695 001. 2 THE SECRETARY, STATE TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKKODE MARIYAMBI BUILDING, CHEROOTTY ROAD, MANANCHIRA, KOZHIKKODE 673 032. 3 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, SGST COMPLEX, POOTHOLE, THRISSUR 680 003. 4 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, SGST COMPLEX, POOTHOLE, THRISSUR 680 003. ADV. DR. THUSHARA JAMES (SR.,GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 19240 OF 2022 2

JUDGMENT

Petitioner has preferred Exts.P3 and P8 appeals before the Sales Tax Appellate Tribunal, Additional Bench, Ernakulam, being aggrieved by the orders passed by the First Appellate Authority.

Learned Government Pleader pointed out that pursuant to the order passed by the First Appellate Authority, the petitioner was granted substantial reliefs and Exts.P5 and P10 modified assessment orders have been passed as per the directions of the Appellate Authority.

Learned counsel appearing for the petitioner submits that a direction may be issued to the Sales Tax Appellate Tribunal to consider Exts.P3 and P8 appeals and the recovery proceedings may be kept in abeyance till then.

Learned Government Pleader submits that substantial amounts are due under Exts.P5 and P10 and the deferment of the recovery proceedings may be upon conditions.

Having regard to the facts and circumstances of the case and considering the submissions of the learned counsel appearing for the petitioner and the learned Government

WP(C) NO. 19240 OF 2022 3 Pleader, this writ petition will stand disposed of, directing the Sales Tax Appellate Tribunal to consider and pass orders on Exts.P3 and P8 appeals, within a period of three months from the date of receipt of a certified copy of this judgment. The recovery proceedings in respect of any amounts due under Exts.P5 and P10 shall be kept in abeyance on condition that the petitioner deposits a sum equivalent to 30% of the amounts found due under Exts.P5 and P10. The writ petition is disposed of as above. GOPINATH P. JUDGE ajt

WP(C) NO. 19240 OF 2022 4 APPENDIX OF WP(C) 19240/2022 PETITIONER EXHIBITS Exhibit P1OF THE ASSESSMENT ORDER DATED 24.01.2022 ISSUED BY THE 3RD RESPONDENT WITH RESPECT TO THE ASSESSMENT YEAR 2017-18. Exhibit P2OF THE ORDER PASSED BY THE FIRST APPELLATE AUTHORITY DATED 16.05.2022 IN S.T.APPEAL.NO.130/2022 Exhibit P3OF THE APPEAL PREFERRED BEFORE THE SECOND RESPONDENT ON 03.06.2022 AGAINST THE ORDER IN S.T.APPEAL NO.130/2022. Exhibit P4OF THE APPLICATION FOR STAY PREFERRED IN THE APPEAL AS AGAINST THE ORDER IN S.T.APPEAL NO.130/2022. Exhibit P5OF THE MODIFIED ORDER OF ASSESSMENT BEARING NO.25123445/18-19 DATED 30.05.2022 ISSUED BY THE 4TH RESPONDENT. Exhibit P6OF THE ORDER OF ASSESSMENT DATED 24.01.2022 FOR THE ASSESSMENT YEAR 2018-19 Exhibit P7OF THE PROCEEDINGS OF THE DEPUTY JOINT COMMISSIONER OF STATE TAX IN S.T.A.NO.139/2022 DATED 16.05.2022 Exhibit P8OF THE MEMORANDUM OF APPEAL PREFERRED ON 03.06.2022 AGAINST THE ORDER IN S.T.A.NO.139/2022. Exhibit P9OF THE APPLICATION FOR STAY PETITION PREFERRED AGAINST THE ORDER IN S.T.A. NO. 139/2022. Exhibit P10OF THE REVISED ORDER OF ASSESSMENT 30.05.2022 ISSUED BY THE 4TH RESPONDENT .