Prestige Estates Projects LTD. vs. The Assistant Commissioner (Wc And Lt) - Kerala High Court, 16 November 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 16TH DAY OF NOVEMBER 2020 / 25TH KARTHIKA, 1942 WP(C).No.24904 OF 2020(K) PETITIONER/S: PRESTIGE ESTATES PROJECTS LTD., 801, 8TH FLOOR, PRESTIGE TMS SQUARE, N H -66 BYEPASS, PADIVATTOM, EDAPPALLY, KOCHI-682024, REPRESENTED BY THANKACHAN THOMAS V, SENIOR VICE PRESIDENT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (WC AND LT), STATE GOODS AND SERVICES TAX DEPARTMENT, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM-682018. 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM-682015. 3 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD, KOCHI-682030. OTHER PRESENT: GP: DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.24904 OF 2020(K) 2

JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal and Ext.P3 stay petition before the 2nd respondent. Ext.P4 is the demand notice. It is submitted by the learned counsel for the petitioner that the appeal itself was posted for hearing on 10.11.2020, but the hearing did not take place as scheduled.

Taking note of the said submission, I dispose the writ petition by directing the 2nd respondent to consider and pass final orders on Ext.P2 appeal within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts pursuant to Ext.P4 demand notice shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed and the order communicated to the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE WP(C).No.24904 OF 2020(K) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER IS ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P4 COPY OF NOTICE IN FORM 1 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P5 COPY OF E-mail SENT BY THE 2ND RESPONDENT.