BharatTaxGST

Chathamkulam Projects & Developers PVT. LTD. vs. The State Tax Officer (Wc)

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WP(C)/20257/2021HC KeralaGSTCNR KLHC01052225202127 September 2021Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS5 pages
For Petitioner: N.MURALEEDHARAN NAIR, R.MURALEEDHARAN

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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 MONDAY, THE 27TH DAY OF SEPTEMBER 2021 / 5TH ASWINA, 1943 WP(C) NO. 20257 OF 2021 PETITIONER : CHATHAMKULAM PROJECTS & DEVELOPERS PVT. LTD. CHATHAMKULAM CHAMBERS, NH 47, CHANDRANAGAR, PALAKKAD, REP. BY ITS MANAGING DIRECTOR SRI. SUMESH BABU BY ADVS. N.MURALEEDHARAN NAIR R.MURALEEDHARAN RESPONDENTS : 1 THE STATE TAX OFFICER (WC), STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, PALAKKAD 678 001 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE - 673 002 3 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, PALAKKAD - 678 001 BY SENIOR GOVT.PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 20257 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C).No.20257 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 27th day of September, 2021

JUDGMENT Petitioner has filed a review against Ext.P1 order. Ext.P1 is an order relating to TA (VAT) Nos.808/2018, 809/2018, 810/2018 and 811/2018 for the assessment years 2009-10, 2010-11, 2011-12 and 2012-13. Ext.P1 is dated 14.11.2019. Subsequent to Ext.P1, modified orders have been passed as evident from Exts.P2 to P4 on 09.11.2020, 04.12.2020 and 08.12.2020. 2. Petitioner has now sought to file a review against Ext.P1 for the years 2009-10, 2011-12 & 2012-13 as is evident from Exts.P5 to P7 before the Tribunal. He has filed an application for condonation of delay as Exts.P8 to P10 and has also sought for a stay of the tax demanded as per Exts.P11 to P13. 3. Petitioner submits that he has a valid cause to be agitated before the Tribunal in the review and that in the meantime, Exts.P14 to P16 demands have been raised and if the demands are enforced before consideration of the review petitions or atleast the stay petitions, petitioner will be subjected to irreparable loss and WP(C) NO. 20257 OF 2021 3 hardships.

4.

I have heard the arguments of Adv.N.Muraleedharan Nair, the learned counsel for the petitioner as well as the learned Senior Government Pleader Dr.Thushara James.

5.

Having regard to the circumstances of the case, I am of the view that the writ petition can be disposed of, directing the stay petitions to be considered at the earliest, at any rate, within a period of one month from the date of receipt of a copy of this judgment. Having regard to the vehement pleadings of the learned counsel for the petitioner and the fact that large amounts are due as per the notice of demand, the petitioner can be granted a breathing time in view of the present peculiar situation.

Accordingly there will be a direction to the 2nd respondent to consider and pass orders upon Exts.P11, Ext.P12 and Ext.P13 stay petitions within a period of one month from the date of receipt of a copy of this judgment. Till such time, the notice of demand produced as Exts.P14 to P16 shall be kept in abeyance. BECHU KURIAN THOMAS, JUDGE RKM

WP(C) NO. 20257 OF 2021 4 APPENDIX OF WP(C) 20257/2021 PETITIONER'S EXHIBITS : Exhibit P1OF THE COMMON TRIBUNAL ORDER IN T.A.(VAT) NOS. 808/2018, 809/2018,810/2018 AND 811/2018 FOR THE YEARS 2009-10, 2010- 11 AND 2011-12 AND 2012-13 DATED 14.11.2019 Exhibit P2OF THE REVISED ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 9.11.2020 Exhibit P3OF THE REVISED ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 4.12.2020 Exhibit P4OF THE REVISED ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 8.12.2020 Exhibit P5OF THE REVIEW PETITIONS FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-10 DATED 28.6.2021 Exhibit P6OF THE REVIEW PETITIONS FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 20011-12 DATED 28.6.2021 Exhibit P7OF THE REVIEW PETITIONS FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 28.6.2021 Exhibit P8OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-10 DATED 28.6.2021 Exhibit P9OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 DATED 28.6.2021 Exhibit P10OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE

WP(C) NO. 20257 OF 2021 5 THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 28.6.2021 Exhibit P11OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-10 DATED 18.9.2021 Exhibit P12OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 20011-12 DATED 18.9.2021 Exhibit P13OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 18.9.2021 Exhibit P14OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2009-10 DATED 8.9.2021 Exhibit P15OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2011-12 DATED 8.9.2021

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.