Delta Communications vs. State Of Kerala - Kerala High Court, 18 March 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 18TH DAY OF MARCH 2022 / 27TH PHALGUNA, 1943 WP(C) NO. 9234 OF 2022 PETITIONER: M/S.DELTA COMMUNICATIONS ADAMS TOWER, STAR JUNCTION, KOTTAYAM-6860001, REPRESENTED BY ITS MANAGING PARTNER MR.H.A.JALEEL 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 – 695001. 2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, PUBLIC LIBRARY BUILDING, KOTTAYAM – 686001. 3 THE STATE TAX OFFICER (WORKS CONTRACT), CIVIL STATION, COLLECTORATE P.O., KOTTAYAM-686002 4 DEPUTY TAHSILDAR, KOTTAYAM TALUK OFFICE, FIRST FLOOR, MINI CIVIL STATION, UNION CLUB ROAD, PUTHENANGADI, KOTTAYAM – 686001 OTHER PRESENT: SR.GP.SMT.M.M.JASMINE WP(C) NO. 9234 OF 2022 2 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 9234 OF 2022 3 BECHU KURIAN THOMAS, J. =========================== W.P.(C) No.9234 of 2022 ============================ Dated this the 18th day of March, 2022

JUDGMENT Petitioner is an assessee under the Kerala Value Added Tax Act, 2003. Aggrieved by Ext.P1 order of assessment relating to assessment year 2011-2012, petitioner has preferred an appeal before the 2nd respondent, a copy of which is produced as Ext.P6. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P7. Petitioner apprehends coercive proceedings to be effected even before the petition for stay is considered. Hence this writ petition.

Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction.

Accordingly, there will be a direction to the 2nd respondent to consider and pass orders on Ext.P7 stay petition, within a period of three months from the date of receipt of a copy of this judgment. Till such a WP(C) NO. 9234 OF 2022 4 decision is taken, all coercive proceedings, against the petitioner, pursuant to Ext.P4 and Ext.P5, shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE ssa/

WP(C) NO. 9234 OF 2022 5 APPENDIX OF WP(C)

9234

/2022

PETITIONERS’ EXHIBITS Exhibit P1OF THE ORDER OF ASSESSMENT DATED 26.08.2020 PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2011-2012. Exhibit P2OF THE JUDGMENT OF THE HON’BLE HIGH COURT OF KERALA IN W.P.(C)NO.28601 OF 2020 DATED 22.12.2020. Exhibit P3OF THE ORDER DATED 21.01.2021 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. Exhibit P4OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT, 1968 DATED 05.01.2022, RECEIVED BY THE PETITIONER ON 18.02.2022. Exhibit P5OF THE DEMAND NOTICE UNDER SECTION 34 OF THE KERALA REVENUE RECOVERY ACT, 1968 DATED 05.01.2022, RECEIVED BY THE PETITIONER ON 18.02.2022. Exhibit P6OF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES) FOR THE PERIOD 2011-12 DATED 02.03.2022. Exhibit P7OF THE STAY PETITION (WITHOUT ANNEXURE) DATED 02.03.2022 FILED ALONG WITH EXT.P6 APPEAL. Exhibit P8OF THE COVERING LETTER DATED 09.03.2022 ISSUED BY THE COUNSEL FOR THE PETITIONER TO THE 2ND RESPONDENT.(WITHOUT ENCLOSURES) Exhibit P9OF THE LETTER DATED 15.03.2022 SEND BY THE COUNSEL FOR THE PETITIONER TO THE 2ND RESPONDENT ALONG WITH PROOF OF DESPATCH. (WITHOUT ENCLOSURE)