Stove Craft LTD. No.563 vs. The Deputy Commissioner - Kerala High Court, 31 May 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 31ST DAY OF MAY 2022 / 10TH JYAISHTA, 1944 WP(C) NO. 15399 OF 2022 PETITIONER: STOVE CRAFT LTD. NO.563 SREE BHADRA VILASAM KSHETHRAYOGAM, VADDAKKUMAKARA, K. R. PURAM P. O., PALLIPPURAM, CHERTHALA, ALAPPUZHA, KERALA - 688541, REPRESENTED BY ITS AUTHORISED SIGNATORY SRI M. D. SREEKUMAR. BY ADVS. AJI V.DEV M.G.SHAJI ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE DEPUTY COMMISSIONER SPECIAL CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, MINI CIVIL STATION, PERUMBAVOOR - 683542. 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL STATE TAX COMPLEX, THEVARA, PERUMANOOR, KOCHI - 682015, REPRESENTED BY ITS SECRETARY. 3 THE DEPUTY COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD, ERNAKULAM - 682030. OTHER PRESENT: ADV. DR. THUSHARA JAMES (SR.GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.15399 of 2022 2

J U D G M E N T This Writ Petition has been filed for a direction to the 2nd respondent to consider and pass orders on Ext.P3(a) stay petition filed in Ext.P3 appeal and to defer any proceedings for recovery pursuant to Ext.P4(a) till such time orders are passed on Ext.P3(a). Having heard the learned counsel for the petitioner and the learned Senior Government Pleader. This Writ Petition will stand disposed of directing the 2nd respondent to consider and pass orders on Ext.P3(a) after affording an opportunity of hearing the petitioner within a period of 3 months from the date of receipt of a copy of this judgment. Till such time the orders are passed on Ext.P3(a), any proceedings for recovery of amounts due under Ext.P4(a) shall be kept in abeyance on condition that the petitioner deposit a sum equivalent to 10% of the amounts demanded under the Ext.P4(a), within 3 weeks from today. The Writ Petition stands disposed of. GOPINATH P.

JUDGE ats

W.P.(C) No.15399 of 2022 3 APPENDIX OF WP(C) 15399/2022 PETITIONER EXHIBITS Exhibit P1 AOF THE ORDER OF ASSESSMENT PASSED FOR 2012-13 DATED 27.12.2017. Exhibit P2 AOF THE APPELLATE ORDER PASSED FOR THE YEAR 2012-13 DATED 07.12.2021. Exhibit P3 AOF THE SECOND APPEAL FILED FOR THE YEAR 2012-13 DATED 15.02.2022. Exhibit P3(a) AOF THE APPLICATION FOR STAY FILED FOR THE YEAR 2012-13 DATED 15.02.2022. Exhibit P4 AOF THE REVENUE RECOVERY NOTICE ISSUED IN FORM NO.1 FOR 2012-13 DATED 23.03.2018. Exhibit P4(a) AOF THE FRESH REVENUE RECOVERY NOTICE ISSUED IN FOR 2012-13 DATED 22.04.2022.