Hil Limited M/S Hyderabad Industries Limited (Formerly) vs. The Joint Commissioner (Appeals) - Kerala High Court, 10 November 2021

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 10TH DAY OF NOVEMBER 2021 / 19TH KARTHIKA, 1943 WP(C) NO. 24251 OF 2021 PETITIONER: HIL LIMITED M/S HYDERABAD INDUSTRIES LIMITED (FORMERLY) MULANKUNNATHUKAVU, THRISSUR-680581, REPRESENTED BY ITS AUTHORISED SIGNATORY, UNNIKRISHNAN M.V. BY ADVS. A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD JOB ABRAHAM AJAY V.ANAND RESPONDENTS: 1 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, THRISSUR- 680004. 2 DEPUTY COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, THRISSUR-680004. 3 COLLECTOR/AUTHORIZED OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, THRISSUR-680004. SRGP.DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 24251 of 2021 2 BECHU KURIAN THOMAS, J ------------------------ WP(C) NO. 24251 of 2021 -------------------------- Dated this the 11th day of November, 2021

JUDGMENT Petitioner has preferred Ext.P4 appeal for the assessment year 2015-16 before the first respondent. The said appeal was heard on 07.09.2021. However, orders have not yet been passed.

Similarly, petitioner has preferred appeal against the assessment under the Kerala Value Added Tax Act (for short 'the Act') for the year 2015-16 as Ext.P3. Though the said appeal was posted for final hearing on 26.10.2021, the same could not be carried out and has been adjourned to 22.11.2021. 3. Dr. Thushara James, the learned senior Government Pleader, upon instructions submitted that appeal under the Act can be disposed of within a short time.

In view of the above, it is essential in the interests of justice that the revenue recovery proceedings initiated against the petitioner as Ext.P11 and Ext.P12 are not proceeded with, until decision in the appeals are issued by the appellate authority.

Accordingly, I direct the first respondent to consider and pass appropriate orders on Ext.P3 appeal at the earliest. Till orders are passed in Ext.P3 appeal as well as that in Ext.P4, all proceedings for recovery of the amounts due, initiated as per Ext.P11 and Ext.P12 shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE AJ APPENDIX OF WP(C) 24251/2021 PETITIONER EXHIBITS Exhibit P1OF THE ASSESSMENT ORDER UNDER THE KVAT ACT DATED 07.04.2021. Exhibit P2OF THE ASSESSMENT ORDER UNDER THE CST ACT DATED 07.04.2021. Exhibit P3OF THE MEMORANDUM OF APPEAL (KVAT ACT) DATED 22.09.2021. Exhibit P4OF THE MEMORANDUM OF APPEAL (CST ACT) DATED 20.07.2021. Exhibit P5OF APPLICATIONS FOR STAY (KVAT) DATED 22.09.2021. Exhibit P6OF APPLICATIONS FOR STAY (CST) DATED 20.07.2021. Exhibit P7OF PETITION TO CONDONE DELAY (KVAT) DATED 22.09.2021. Exhibit P8OF PETITION TO CONDONE DELAY (CST) DATED 20.07.2021. Exhibit P9OF THE POSTING NOTICE FOR KVAT APPEAL DATED 07.10.2021. Exhibit P10OF THE POSTING NOTICE FOR CST APPEAL DATED 25/08/2021. Exhibit P11OF THE RECOVERY NOTICE (KVAT ACT) ISSUED BY THE 3RD RESPONDENT DATED 27/10/2021. Exhibit P12OF THE RECOVERY NOTICE (CST ACT) ISSUED BY THE 3RD RESPONDENT DATED 27/10/2021.