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O/E/N INDIA LTD. vs. State Of Kerala

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WP(C)/20825/2021HC KeralaGSTCNR KLHC01053495202101 October 2021Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages
For Petitioner: M.GOPIKRISHNAN NAMBIAR, K.JOHN MATHAI, JOSON MANAVALAN, KURYAN THOMAS, PAULOSE C. ABRAHAM, RAJA KANNAN, 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 1ST DAY OF OCTOBER 2021 / 9TH ASWINA, 1943 WP(C) NO. 20825 OF 2021 PETITIONER : O/E/N INDIA LTD. P.B.NO.1952, VYTTILA, KOCHI 682 019, REP.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 REP.BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001 2 THE JOINT COMMISSIONER (APPEALS) KERALA STATE GOODS AND SERVICE 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 682030 BY DR.THUSHARA JAMES -SR GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 20825 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C).No.20825 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 1st day of October, 2021

JUDGMENT Petitioner contends that the appeal as well as the stay petition challenging the assessment orders were heard by the 2nd respondent on 28.09.2021 and the same has been reserved for orders. However, on the same day itself, the petitioner was served with Ext.P4 revenue recovery notices issued by the 4th respondent. Petitioner contends that petitioner would be put to irreparable loss and hardships if Ext.P4 is implemented even before orders in the appeal are rendered.

2.

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

3.

Having regard to the facts and circumstances of the case, there will be a direction to the 4th respondent to keep in abeyance all further coercive actions, pursuant to Ext.P4, until, orders on Ext.P3 stay petition are passed by the 2nd respondent. The writ petition shall stand disposed of. BECHU KURIAN THOMAS, JUDGE RKM

WP(C) NO. 20825 OF 2021 3 APPENDIX OF WP(C) 20825/2021 PETITIONER'S EXHIBITS : Exhibit P1OF THE ORDER OF ASSESSMENT DATED 1.12.2020 ISSUED BY THE STATE TAX OFFICER (WORKS CONTRACT) ERNAKULAM FOR THE YEAR 2016-17 (CST) Exhibit P1(A)OF THE RECTIFIED ORDER OF ASSESSMENT DATED 22.2.2021 ISSUED BY THE STATE TAX OFFICER (WORKS CONTRACT), ERNAKULAM FOR THE YEAR 2016-17 (CST) Exhibit P2OF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 29.3.2021 Exhibit P2(A)OF THE PETITION DATED 10.9.2021 Exhibit P3OF THE STAY PETITION DATED 29.3.2021 FILED ALONG WITH EXT. P2 APPEAL 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

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.