BharatTaxGST

Periyar Rocks vs. Commercial Tax Officer

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WP(C)/17280/2020HC KeralaGSTCNR KLHC01043370202028 October 2020Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR6 pages
For Petitioner: SRI.K.N.SREEKUMARAN, SRI.P.J.ANILKUMAR (A-1768), SRI.N.SANTHOSHKUMAR

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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.17280 OF 2020(H) PETITIONER: PERIYAR ROCKS KANNIMANGALAM,NADUVATTAM-P.O, VIA-KALADY,ERNAKULAM DISTRICT, PIN-683574.(REPRESENTED BY -SRI.PAUL WILSON,MANAGING PARTNER) BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR RESPONDENTS: 1 COMMERCIAL TAX OFFICER (NOW RE-DESIGNATED AS STATE TAX OFFICER),STATE GOODS AND SERVICE TAX DEPARTMENT,ANGAMALY-683572. 2 INTELLIGENCE OFFICER, SQUAD NO.V,COMMERCIAL TAXES, MATTANCHERRY AT MINI CIVIL STATION, PERUMBAVOOR-683542. 3 DEPUTY COMMISSIONER(APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT,THEVARA,ERNAKULAM, KOCHI-682015. 4 ASSISTANT COMMISSIONER, (RECOVERY),STATE GOODS AND SERVICES TAX DEPARTMENT,TAX COMPLEX,MATTANCHERRY,KOCHI-682002. BY GOVERNMENT PLEADER 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.17280 OF 2020(H) 2

JUDGMENT Against Exts.P20 and P21 penalty orders under the Kerala Value Added Tax Act, the petitioner has preferred Exts.P30 and P31 appeals, Exts.P30(a) and P31(a) delay condonation petitions and Exts.P30(b) and P31(b) stay petitions before the 3rd respondent. 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.P20 and P21 penalty orders.

2.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. Taking note of the fact that the delay occasioned in filing the appeal before the 3rd respondent is only 210 days, I deem it appropriate to condone the same and direct the 3rd respondent to consider and pass reasoned orders on Exts.P30(b) and P31(b) stay petitions within a period of four months 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.P20 and P21 penalty orders shall be kept in abeyance till such time as orders are passed by the 3rd respondent as directed above and communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment,

WP(C).No.17280 OF 2020(H) 3 before the 3rd respondent, for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE mns

WP(C).No.17280 OF 2020(H) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE SHOP INSPECTION REPORT DATED 22.10.2014 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ENQUIRY REPORT DATED 29.4.2015 ISSUED BY THE 2ND RESPONDENT EXHIBIT P3OF THE ENQUIRY REPORT DATED 29.4.2015 ISSUED BY THE 2ND RESPONDENT EXHIBIT P4OF THE SHOW CAUSE NOTICE DATED 23.5.2017 FOR 2014-15 ISSUED BY THE 1ST RESPONDENT EXHIBIT P5OF THE SHOW CAUSE NOTICE DATED 23.5.2017 FOR 2015-16 ISSUED BY THE 1ST RESPONDENT EXHIBIT P6OF THE COMMON REPLY DATED 28.6.2017 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P7OF THE NOTICE DATED 23.8.2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P8OF THE REPLY DATED 11.9.2017 FILED BEFORE THE 1ST RESPONDENT EXHIBIT P9OF THE SHOW CAUSE NOTICE DATED 27.9.2017 ISSUED BY THE 2ND RESPONDENT EXHIBIT P10OFTHE REPLY DATED 7.11.2017 FILED BY THE PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P11OF THE PENALY ORDER DATED 30.11.2017 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P12OF THE COMMON NOTICE DATED 30.6.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 & 2015-16. EXHIBIT P13OF THE ARGUMENT NOTE FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ON 6.8.2018. EXHIBIT P14OF THE APPELLATE ORDER FOR 2014-15 DATED 27.8.2019 IN K V A TA 718/2016 BY THE 3RD RESPONDENT . EXHIBIT P15OF THE NOTICE DATED 14.11.2019 FOR 2014-15 ISSUED BY THE 1ST RESPONDENT

WP(C).No.17280 OF 2020(H) 5 EXHIBIT P16OF THE NOTICE DATED 14.11.2019 FOR 2015-16 ISSUED BY THE 1ST RESPONDENT EXHIBIT P17OF THE COMMON REPLY DATED 26.11.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P18OF THE ASSESSMENT ORDER DATED 31.12.2019F FOR 2014-15 ISSUED BY THE 1ST RESPONDENT EXHIBIT P19OF THE ASSESSMENT ORDER DATED 31.12.2019 FOR 2015-16 ISSUED BY THE 1ST RESPONDENT EXHIBIT P20OF THE PENALTY ORDER DATED 3.1.202O FOR 2014-15 ISSUED BY THE 2ND RESPONDENT EXHIBIT P21OF THE PENALTY ORDER DATED 3.1.2020 FOR 2015-16 ISSUED BY THE 2ND RESPONDENT EXHIBIT P22OF THE APPEAL AND APPLICATIONS AGAINST EXT- P18 FILED ON 28.2.2020 BEFORE THE 2ND RESPONDENT EXHIBIT P23OF THE APPEAL AND APPLICATIONS AGAINST EXT- P19 FILED ON 28.2.2020 BEFORE THE 3RD RESPONDENT. EXHIBIT P24OF THE DEMAND NOTICE BEARING NO.C4/585/2019-20(RRC NO.114/2019-20) DATED 4.3.2020 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P25OF THE DEMAND NOTICE BEARING NO.C4- 586/2019-20(RRC 115/2019-20)DATED 4.3.2020 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P26OF THE DEMAND NOTICE BEARING NO.C4- 587/2019-20(RRC 117/2019-20)DATED 4.3.2020 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P27OF THE DEMAND NOTICE BEARING NO.C4- 588/2019-20(RRC 116/2019-20)DATED 4.3.2020 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P28OF THE POSTING NOTICE NO.KVATA 318/2020 DATED 18-8-2020 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P29OF THE COMMON ARGUMENT NOTE DATED 24-8-2020 FILED BEFORE THE 3RD RESPONDENT IN APPEALS. EXHIBIT P30OF THE APPEAL DATED 26-8-2020 AGAINST EXT- P20 FOR 2014-15 FILED BEFORE THE 3RD RESPONDENT ON 26-8-2020. WP(C).No.17280 OF 2020(H) 6 EXHIBIT

P- 30(a)OF THE DELAY APPLICATION FILED IN EXT. P-30 APPEAL BEFORE THE 3RD RESPONDENT ON 26-8-2020. EXHIBIT P30(b)OF THE STAY APPLICATION FILED IN EXT- P30 APPEAL BEFORE THE 3RD RESP0NDENT ON 26-8-2020. EXHIBIT P30(c)OF THE EARLY HEARING APPLICATION FILED IN EXT P30 APPEAL BEFORE THE 3RD RESPONDENT ON 26-8- 2020. EXHIBIT P31OF THE APPEAL DATED 26-8-2020 AGAINST EXT P21 FOR 2015-16 FILED BEFORE THE 3RD RESPONDENT ON 26-8-2020. EXHIBIT P31(a)OF THE DELAY APPLICATION FILED IN EXT-P31 BEFORE THE 3RD RESPONDENT ON 26-8-2020. EXHIBIT P31(b)OF THE STAY APPLICATION FILED IN EXT-P31 BEFORE THE 3RD RESPONDENT ON 26-8-2020. EXHIBIT P31(c)OF THE EARLY HEARING APPLICATION FILED IN EXT-P31 BEFORE THE 3RD RESPONDENT ON 26-8-2020. EXHIBIT P32OF THE ACKNOWLEDGMENT OF EXTS- P30 & P31 APPEALS BY THE 3RD RESPONDENT ON 27-8-2020. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE

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