Novateur Electrical And Digital Systems PVT. LTD. vs. The Deputy Commissioner - Kerala High Court, 10 March 2021

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR WEDNESDAY, THE 10TH DAY OF MARCH 2021 / 19TH PHALGUNA, 1942 WP(C).No.6282 OF 2021(I) PETITIONER: NOVATEUR ELECTRICAL AND DIGITAL SYSTEMS PVT. LTD. J.B. MANJOORAN ESTATE, THIRD FLOOR, BYE PASS JUNCTION, EDAPPALLY-682024, ERNAKULAM DISTRICT, REPRESENTED BY MS. RAJANI TOMY-AUTHORISED SIGNATORY. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENTS: 1 THE DEPUTY COMMISSIONER, SPECIAL CIRCLE-III, STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMANOOR P.O., ERNAKULAM-682015. 2 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMANOOR P.O., ERNAKULAM-682015. GP- SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.6282 OF 2021(I) 2 JUDGMENT Dated this the 10th day of March 2021 Heard both sides. 2. As against the assessment orders at Ext.P1 issued under Section 25(1) of the Kerala Value Added Tax Act, the petitioner has preferred appeal at Ext.P3 along with stay petition, Ext.P4. Learned counsel for the petitioner submits that during the pendency of these stay petition, respondents have issued revenue recovery notice at Ext.P2. The limited request of the petitioner is for a direction to the respondents to keep the revenue recovery proceedings in abeyance till disposal of the stay petition at Ext.P4. 3. Learned Government Pleader opposed the writ petition and submitted that assessment orders are already issued against the petitioner. 4. I have considered the submissions so advanced. In the facts and circumstances of the case, as the stay petition in the statutory appeal is pending, this writ petition is disposed of with the following directions: The 2nd respondent to decide the stay petition at Ext.P4, after hearing the petitioner, within a period of two months from the date of communication of this judgment. The petitioner to co-operate WP(C).No.6282 OF 2021(I) 3 the 2nd respondent in disposal of the stay petition. Till disposal of the stay petition, recovery notice at Ext.P2 should be kept in abeyance. The petitioner to supply copy of the judgment to the 2nd respondent for compliance. Sd/- A.M.BADAR Nsd //true copy// PA to Judge JUDGE WP(C).No.6282 OF 2021(I) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1

OF THE ASSESSMENT ORDER NO.32070499233/2014-15 DATED 19/01/2021 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2OF THE DEMAND NOTICE IN FORM NO.12 DATED 19/01/2021, ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3OF THE APPEAL MEMORANDUM IN FORM NO.29 FILED BEFORE THE SECOND RESPONDENT. EXHIBIT P4OF THE APPLICATION FOR STAY OF COLLECTION OF TAX AND INTEREST IN FORM NO. 30 FILED BEFORE THE SECOND RESPONDENT.