Bhima Enterprises vs. Joint Commissioner (Appeals) - Kerala High Court, 17 March 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 17TH DAY OF MARCH 2022 / 26TH PHALGUNA, 1943 WP(C) NO. 8983 OF 2022 PETITIONER: M/S.BHIMA ENTERPRISES ELANKATH COMPLEX, OVER BRIDGE, THAMPANOOR, THIRUVANANTHAPURAM – 695001 REPRESENTED BY ITS MANAGING PARTNER MR.B.GOVINDAN BY ADVS. A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD JOB ABRAHAM AJAY V.ANAND RESPONDENTS: 1 JOINT COMMISSIONER (APPEALS) TAX TOWER, KILLPALAM, KARAMANA P.O., THIRUVANANTHAPURAM – 695002 2 STATE TAX OFFICER (INVESTIGATION BRANCH)-II STATE GOODS AND SERVICES TAX DEPARTMENT TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM – 695002 3 DEPUTY COMMISIONER AUTHORISED OFFICER UNDER RR ACT STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM – 695002 BY ADV.THUSHARA JAMES – SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 8983 OF 2022 2 BECHU KURIAN THOMAS, J. =========================== W.P.(C) No.8983 of 2022 ============================ Dated this the 17th day of March, 2022

JUDGMENT Petitioner is an assessee under the Kerala Value Added Tax Act, 2003. Aggrieved by Ext.P1 order of penalty relating to assessment year 2016-2017, petitioner has preferred an appeal before the 1st respondent, a copy of which is produced as Ext.P2. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P3. 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 1st respondent to consider and pass orders on Ext.P3 stay petition, within a period of two months from the date of receipt of a copy of this judgment. Till

WP(C) NO. 8983 OF 2022 3 such a decision is taken, all coercive proceedings, against the petitioner, pursuant to Ext.P5, shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE ssa/

WP(C) NO. 8983 OF 2022 4 APPENDIX OF WP(C)

8983

/2022

PETITIONERS’ EXHIBITS Exhibit P1OF THE PENALTY ORDER DATED 30.10.2021 PASSED BY THE 2ND RESPONDENT. Exhibit P2OF THE MEMORANDUM OF APPEAL DATED 09.12.2021. Exhibit P3OF APPLICATION FOR STAY DATED 09.12.2021 Exhibit P4OF ADDITIONAL GROUNDS FILED BY THE PETITIONER IN APPEAL DATED 14.03.2022 Exhibit P5OF THE REVENUE RECOVERY NOTICE DATED 07.03.2022 ISSUED BY THE 3RD RESPONDENT.