O/E/N INDIA LTD. vs. State Of Kerala - Kerala High Court, 01 October 2021

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. 20773 OF 2021 PETITIONER : 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 BY SENIOR GOVT.PLEADER ADV.THUSHARA JAMES 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. 20773 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C).No.20773 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.P5 revenue recovery notice issued by the 4th respondent. Petitioner contends that petitioner would be put to irreparable loss and hardships if Ext.P5 is implemented before orders in 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 respondent to keep in abeyance all further coercive actions, pursuant to Ext.P5, 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. 20773 OF 2021 3 APPENDIX PETITIONER'S EXHIBITS : P1 : COPY OF THE ORDER OF ASSESSMENT DATED 01.12.2020 ISSUED BY THE STATE TAX OFFICER (WORKS CONTRACT), ERNAKULAM FOR THE YEAR 2017-18 (CST) P1 (a) : COPY OF THE RECTIFIED ORDER OF ASSESSMENT DATED 18.02.2021 ISSUED BY THE STATE TAX OFFICER (WORKS CONTRACT), ERNAKULAM FOR THE YEAR 2017-18 (CST) P2 : COPY OF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 02.07.2021.