Excel Chemicals And Perfumes vs. The State Tax Officer - Kerala High Court, 25 September 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 25TH DAY OF SEPTEMBER 2020 / 3RD ASWINA, 1942 WP(C).No.19954 OF 2020(T) PETITIONER/S: EXCEL CHEMICALS AND PERFUMES REPRESENTED BY ITS PROPRIETOR, BINU K.PUNNOSE, KARUKUNNATH HOUSE, THIRUVANIYOOR, KOKKAPPILLY P.O., ERNAKULAM DISTRICT, PIN-682 305. BY ADVS. SRI.P.M.POULOSE SHRI.SYED MUHAMMED SALIH A.N. RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, TRIPUNITHURA, ERNAKULAM DISTRICT, PIN-682 301. 2 THE DEPUTY COMMISSIONER (APPEALS), SALES TAX COMPLEX, THEVARA, THEVARA P.O., ERNAKULAM, PIN-682 013. OTHER PRESENT: GP MM JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.09.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.19954 OF 2020(T) 2

JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P3 appeal together with Ext.P4 stay petition before the 2nd respondent. 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 assessment order.

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 shall consider and pass reasoned orders on Ext.P4 stay petition within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner.

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

WP(C).No.19954 OF 2020(T) 3

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

WP(C).No.19954 OF 2020(T) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO.32071064185/2013- 14 DATED 19.12.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE NOTICE OF DEMAND DATED 19.12.2019 IN FORM 12 OF THE KERALA VALUE ADDED TAX RULES, 2005 ISSUED TO THE PETITIONER BY 1ST RESPONDENT. EXHIBIT P3OF THE APPEAL DATED 08.09.2019 FILED BY PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4OF THE STAY PETITION DATED 08.09.2020 FILED BY PETITIONER BEFORE THE 2ND RESPONDENT IN EXHIBIT P3 APPEAL.