Artech Realtors PVT. LTD. vs. The Assistant Commissioner Of State Tax (Wc) - Kerala High Court, 20 August 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 20TH DAY OF AUGUST 2020 / 29TH SRAVANA, 1942 WP(C).No.17215 OF 2020(B) PETITIONER: ARTECH REALTORS PVT. LTD., THYCAUD, THIRUVANANTHAPURAM-695 014, REPRESENTED BY ITS MANAGING DIRECTOR SRI. T.S. ASOK. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX (WC) (NOW RE-DESIGNATED AS DEPUTY COMMISSIONER (WC), STATE GOODS AND SERVICES TAX, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002. 2 THE DEPUTY COMMISSIONER (APPEALS) (NOW RE-DESIGNATED AS JOINT COMMISSIONER (APEALS)), STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002. BY GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.08.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.17215 of 2020 2

JUDGMENT Against Ext.P3 modified assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P4 appeal, Ext.P5 delay condonation petition and Ext.P6 stay petition before the 2nd respondent. It is the case of the petitioner that even before considering and passing orders on the stay petition, recovery steps are afoot for recovery of amounts confirmed against the petitioner by Ext.P3 modified assessment order.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. Taking note of the submission of the learned counsel for the petitioner, as regards the reasons for the delay of 614 days in filing the appeal before the 2nd respondent, I deem it appropriate to condone the said delay and direct the 2nd respondent to consider and pass orders on Ext.P6 stay petition 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 Ext.P3 modified assessment order, 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. 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 mns/20.8.2020 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 26.10.2015 FOR THE IST QUARTER OF 2015-16 ISSUED BY THE IST RESPONDENT UNDER SECTION 25(1). EXHIBIT P2 COPY THE COMMON ORDER DATED 28.4.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 COPY OF THE MODIFIED ORDER DATED 14.8.2018 ISSUED BY THE IST RESPONDENT FOR THE IST QUARTER OF 2015-16. EXHIBIT P4 COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P3 BEFORE THE 2ND RESPONDENT. EXHIBIT P5 COPY OF THE PETITION FOR CONDONING DELAY IN FILING APPEAL FILED IN EXT.P4 APPEAL. EXHIBIT P6 COPY OF STAY PETITION FILED IN EXT.P4 APPEAL. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE