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Cochin Shipyard LTD vs. State Of Kerala

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WP(C)/6424/2022HC KeralaGSTCNR KLHC01013884202225 February 2022Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS4 pages
For Petitioner: M.GOPIKRISHNAN NAMBIAR, K.JOHN MATHAI, JOSON MANAVALAN, KURYAN THOMAS, PAULOSE C. ABRAHAM, RAJA KANNAN, S.PARVATHI, KESHAVRAJ NAIR

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 25TH DAY OF FEBRUARY 2022 / 6TH PHALGUNA, 1943 WP(C) NO. 6424 OF 2022 PETITIONER: COCHIN SHIPYARD LTD PERUMANNNOR P.O, KOCHI - 682015, REPRESENTED BY ITS DEPUTY GENERAL MANAGER, I/C (FINANCE), MR. SHIBU JOHN. 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) KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, ERNAKULAM, KOCHI - 682015. 3 THE DEPUTY COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE - III, SGST DEPARTMENT, ERNAKULAM - 682015. 4 THE DEPUTY COMMISSIONER OF STATE TAX SGST DEPARTMENT, CIVIL STATION, KAKKANAD, ERNAKULAM, KOCHI - 682030. SMT.JASMINE M.M.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 6424 OF 2022 2 BECHU KURIAN THOMAS, J …......….................................. W.P.(C) No.6424 of 2022 ….................................. Dated this the 25th day of February, 2022

JUDGMENT Petitioner is an assessee under the provisions of the Kerala Value Added Tax Act, 2003. 2. Aggrieved by Ext.P1 assessment order, relating to assessment year 2015-2016, petitioner has preferred Ext.P2 appeal before the 2nd respondent. Petition for stay of proceedings pursuant to the assessment order has been filed as Ext.P3. Petitioner apprehends coercive proceedings to be effected even before the petition for stay is considered. Hence, this writ petition.

3.

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.

WP(C) NO. 6424 OF 2022 3

4.

Accordingly, there will be a direction to the 2 nd 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.

5.

Till such a decision is taken, all proceedings pursuant to Ext.P4 revenue recovery notice shall be kept in abeyance. The writ petition is disposed of. BECHU KURIAN THOMAS JUDGE AMV/25/02//2022

WP(C) NO. 6424 OF 2022 4 APPENDIX OF WP(C) 6424/2022 PETITIONER EXHIBITS Exhibit P1OF THE ORDER OF ASSESSMENT DATED 06.08.2021 ISSUED BY THE DEPUTY COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE II, STATE GOODS & SERVICES TAX DEPARTMENT, ERNAKULAM FOR THE YEAR 2015-

16.

Exhibit P2OF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 28.12.2021. Exhibit P3OF THE STAY PETITION DATED 28.12.2021 FILED ALONG WITH EXT.P2 APPEAL. Exhibit P4OF THE DEMAND NOTICE DATED 18.02.2022 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT. 1968. RESPONDENTS EXHIBITS : NIL

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.