Zero Degree vs. State Of Kerala - Kerala High Court, 08 June 2022

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH WEDNE AY, THE 8TH DAY OF JUNE 2022 / 18TH JYAISHTA, 1944 WP(C) NO. 7496 OF 2022 PETITIONER ZERO DEGREE, 15/795, 736, NEAR DAYA GENERAL HOSPITAL, SHORNUR ROAD, THIRUVAMBADY P.O, THRISSUR, 680 022, REPRESENTED BY ITS PROPRIETOR, MR. DANY ANTONY. BY ADVS. M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM RAJA KANNAN S.PARVATHI KESHAVRAJ NAIR RESPONDENTS 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR 680 004. 3 THE ASSISTANT COMMISSIONER (WORKS CONTRACT), STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, MUNICIPAL OFFICE ROAD, THRISSUR, KERALA 680 001. 4 DEPUTY TAHSILDAR, THRISSUR TALUK OFFICE, TOWN HALL, W PALACE ROAD, CHEMBUKKAV, THRISSUR , KERALA 680 020. SRI.SAYED M THANGAL GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

: 2 : J U D G M E N T Dated this the 8th day of June, 2022 The petitioner is before this Court seeking to quash Exts.P7 and P8 series revenue recovery notices issued by the 4th respondent and to direct the 4th respondent and not to initiate steps for recovery of the amounts demanded in Exts.P1 and P1(a) orders, till orders are passed on Exts.P2 and P2(a) appeals.

Ext.P1 is the proceedings of the Assistant Commissioner (Works Contract), State Goods and Services Tax Department which assess escaped turnover of the petitioner. By Ext.P1, the petitioner was found liable to pay an amount of Rs.1,67,73,772/-. Aggrieved by Ext.P1 assessment, the petitioner has preferred Ext.P2 series of appeals before the 2nd respondent. The petitioner submits that the respondents are taking coercive steps in the meanwhile, pending disposal of Ext.P2 series of appeals.

: 3 :

The learned Government Pleader representing the respondents submits that the appeals filed by the petitioner have been heard.

In view of the fact that the petitioner has invoked their statutory appellate remedy under Sections 55, 57 and 59 of the Kerala Value Added Tax Act, this Court is of the view that the respondents are liable to be restrained from taking any coercive action against the petitioner till final orders are passed on Ext.P2. This would be especially so, when the appeals have been already heard by the appellate authority. In the circumstances of the case, the writ petition is disposed of directing the respondents not to take any coercive action against the petitioner till Ext.P2 appeals are finally disposed of and orders are communicated to the petitioner. The appellate authority-2nd respondent shall dispose of the appeals within a period of two months. N. NAGARESH, JUDGE smm/ 10.06.2022 : 4 : APPENDIX OF WP(C) 7496/2022 PETITIONER EXHIBITS Exhibit P1OF THE ORDER OF ASSESSMENT DATED 24.11.2020 PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2012-13. Exhibit P1(a)OF THE ORDER OF ASSESSMENT DATED 24.11.2020 PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2014-15. Exhibit P2OF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES)FOR THE PERIOD 2012-13 DATED 07.01.2021. Exhibit P2(a)OF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES) FOR THE PERIOD 2014-15 DATED 07.01.2021. Exhibit P3OF THE STAY PETITION DATED 07.01.2021 FILED ALONG WITH EXT. P2 APPEAL. Exhibit P3(a)OF THE STAY PETITION DATED 07.01.2021 FILED ALONG WITH EXT. P2(A) APPEAL. Exhibit P4OF THE POSTING NOTICE DATED 25.01.2021 ISSUED BY THE 2ND RESPONDENT. Exhibit P5OF THE REQUEST LETTER DATED 09.02.2021 SENT BY THE COUNSEL OF THE PETITIONER TO THE 2ND RESPONDENT. Exhibit P6OF THE SKELETAL ARGUMENT NOTE DATED 20.02.2021 FILED BEFORE THE 2ND RESPONDENT AT THE TIME OF PERSONAL HEARING BY THE COUNSEL FOR THE PETITIONER. Exhibit P7OF THE DEMAND NOTICE RRC NO. 2021/132/08 DATED 31.12.2021 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT, 1968, FOR THE PERIOD 2012-13. Exhibit P7(a)OF THE DEMAND NOTICE RRC NO. 2021/132/08 DAETD 03.01.2022 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT UNDER SECTION 34 OF THE KERALA REVENUE RECOVERY ACT, 1968 FOR THE PERIOD 2012-13. : 5 : Exhibit P8OF THE DEMAND NOTICE RRC NO. 2021/126/08 DATED 31.12.2021 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT, 1968, FOR THE PERIOD 2014-15. Exhibit P8(a)OF THE DEMAND NOTICE RRC NO. 2021/126/08 DATED 03.01.2022 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT UNDER SECTION 34 OF THE KERALA REVENUE RECOVERY ACT, 1968, FOR THE PERIOD 2014-15.