Mullakkarayil Hatcheries vs. State Tax Officer - Kerala High Court, 28 October 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 28TH DAY OF OCTOBER 2020 / 6TH KARTHIKA, 1942 WP(C).No.23046 OF 2020(E) PETITIONER/S: MULLAKKARAYIL HATCHERIES KARIMKUNNAM P.O THODUPUZHA, REP. BY ITS MANAGING PARTNER- BY ADVS. SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA RESPONDENT/S: 1 STATE TAX OFFICER 2ND CIRCLE OFFICE OF THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT THODUPUZHA H.P.O, IDUKKI-685 584 2 KERALA VALUE ADDED TAX APPELLATE TRIBUNAL STATE GOODS AND SERVICES TAX DEPARTMENT NAGAPADAM P.O, KOTTAYAM- 686 001 REPRESENTED BY ITS SECRETARY OTHER PRESENT: GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.23046 OF 2020(E) 2

JUDGMENT Against Exts.P1and P2 assessment orders under the Kerala Value Added Tax Act, the petitioner has preferred an appeal before the First Appellate Authority, the same came to be dismissed by Exts.P3 and P4 orders. The petitioner therefore, preferred Exts.P5 and P 6 appeal together with Ext.P5 (a) and P6(a) stay petitions before the 2nd respondent Tribunal. It is the case of the petitioner that even prior to considering the stay petitions, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Exts.P1 and P2 assessment orders.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:

The 2nd respondent Tribunal shall consider and pass reasoned orders on Ext.P5(a) and P6(a) stay petitions within a period of three month from the date of receipt of a copy of this judgment, after hearing the petitioner.

Recovery steps for recovery of amounts confirmed against the petitioner by Exts.P1 and P2 assessment orders shall be kept in abeyance till such time as orders are passed by the 2nd respondent Tribunal as directed above and communicated to the petitioner.

WP(C).No.23046 OF 2020(E) 3

The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent Tribunal, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.23046 OF 2020(E) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT(AY-2015-2016(KVAT) EXHIBIT P2OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT (AY-2016-2017(KVAT) EXHIBIT P3OF THE ORDER OF THE FIRST APPELLATEAUTHORITY-DEPUTY COMMISSIONER(APPEALS), KOTTAYAM (AY-2015- 2016(KVAT) EXHIBIT P4OF THE ORDER OF THE FIRST APPELLATE AUTHORITY- DEPUTY COMMISSIONER (APPEALS), KOTTAYAM (AY-2016-2017(KVAT) EXHIBIT P5OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (2015- 16)(KVAT) EXHIBIT P5(a)OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT(2015- 16)(KVAT) EXHIBIT P6OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (2016- 17)(KVAT) EXHIBIT P6(a)OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (2016- 17) (KVAT)