O/E/N/ INDIA LTD. vs. State Of Kerala - Kerala High Court, 04 October 2021

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 4TH DAY OF OCTOBER 2021 / 12TH ASWINA, 1943 WP(C) NO. 20961 OF 2021 PETITIONER/S: O/E/N/ INDIA LTD. P.B. NO 1952, VYTTILA, KOCHI-682 019, REPRESENTED BY ITS VICE PRESIDENT-FINANCE-MR. SAJU VARGHESE. BY ADVS.M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM RAJA KANNAN 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-682 015. 3 THE STATE TAX OFFICER (WORKS CONTRACT), DEPARTMENT OF STATE GOODS AND SERVICES TAX, CLASS TOWER, 2ND FLOOR, OLD RAILWAY STATION ROAD, ERNAKULAM-682 018. 4 THE DEPUTY COMMISSIONER OF STATE TAX SGST DEPARTMENT, CIVIL STATION, KAKKANAD, ERNAKULAM, KOCHI-682 030. SR.GP.DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 20961 OF 2021 2 BECHU KURIAN THOMAS, J =========================== W.P.(C) No.20961 of 2021 --------------------------------- Dated this the 4th day of October, 2021

JUDGMENT Petitioner contends that the appeal challenging the assessment order was heard by the 2nd respondent on 27.07.2021 and the same has been reserved for orders. However, before orders are passed in the appeal, petitioner was served with Ext.P4 revenue recovery notice issued by the 4th respondent. Petitioner contends that petitioner would be put to irreparable loss and hardships if Ext.P4 is implemented before orders in the appeal are rendered.

I have heard the learned counsel for the petitioner as well as the learned Senior Government Pleader.

Having regard to the facts and circumstances of the case, there will be a direction to the 4th

WP(C) NO. 20961 OF 2021 3 respondent to keep in abeyance all further coercive actions, pursuant to Ext.P4, until orders on Ext.P2 appeal are passed by the 2nd respondent. The writ petition shall stand disposed of. BECHU KURIAN THOMAS, JUDGE AMV/04/10//2021

WP(C) NO. 20961 OF 2021 4 APPENDIX OF WP(C) 20961/2021 PETITIONER EXHIBITS Exhibit P1OF THE ODER OF ASSESSMENT DATED 16.1.2021 ISSUED BY THE STATE TAX OFFICER (WORKS CONTRACT), ERNAKULAM FOR THE YEAR 2015-16 (CST) Exhibit P1(A)OF THE RECTIFIED ODER OF ASSESSMENT DATED 18.2.2021 ISSUED BY THE STATE TAX OFFICER (WORKS CONTRACT), ERNAKULAM FOR THE YEAR 2015-16 (CST) Exhibit P2OF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 24.3.2021 Exhibit P3OF THE HEARING NOTICE DATED 23.7.2021 RECEIVED BY THE PETITIONER FROM THE 2ND RESPONDENT VIA-E-MAIL Exhibit P4OF THE DEMAND NOTICE DATED 7.9.2021 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT, 1968 RESPONDENTS EXHIBITS : NILP.A.TO JUDGE