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Vijayakumar. J vs. The State Tax Officer (Ib)-I

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WP(C)/21018/2020HC KeralaGSTCNR KLHC01052717202007 October 2020Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
For Respondent: GP T JAMES

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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 07TH DAY OF OCTOBER 2020 / 15TH ASWINA, 1942 WP(C).No.21018 OF 2020(B) PETITIONER/S: VIJAYAKUMAR. J AGED 42 YEARS PROPRIETOR, M/S.J.K.ADS, SREE JANARDHANA COMPLEX, RESIDENCY ROAD, KOLLAM BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT/S: 1 THE STATE TAX OFFICER (IB)-I STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM-691 001 2 THE SECRETARY, KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, SASTHAMANGALAM, THIRUVANANTHAPURAM-695 010 OTHER PRESENT: GP T JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.21018 OF 2020(B) 2

JUDGMENT Against Ext.P1 series of assessment order 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 Ext.P2 order. The petitioner therefore, preferred Ext.P3 series of appeal together with Ext.P4 series of stay petition before the 2nd respondent Tribunal. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 series of assessment order.

2.

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:

1.

The 2nd respondent Tribunal shall consider and pass reasoned orders on Ext.P4 series of stay petition within a period of four months from the date of receipt of a copy of this judgment, after hearing the petitioner.

2.

Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 series of assessment order 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.21018 OF 2020(B) 3

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.21018 OF 2020(B) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P1A COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P1B COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P2 COPY OF COMMON APPELLATE ORDER ISSUED BY THE JOINT COMMISSIONER (APPEALS) KOLLAM FOR THE YEARS 2013-14,2014-15 AND 2015-16 EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2013-14 EXHIBIT P3A COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2014-15 EXHIBIT P3B COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2015-16 EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2013- 14 EXHIBIT P4A COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2014- 15 EXHIBIT P4B COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2015- 16

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.