Kalyan Jewellers Kollam And Erode vs. The Asst. Commissioner (Assessment) - Kerala High Court, 18 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 TUESDAY, THE 18TH DAY OF AUGUST 2020 / 27TH SRAVANA, 1942 WP(C).No.16907 OF 2020(K) PETITIONER/S: KALYAN JEWELLERS KOLLAM AND ERODE, (NOW KNOWN AS KALYAN JEWELLERS INDIA LTD),BEACH ROAD,KOLLAM,REPRESENTED BY ITS DIRECTOR,T.K.SEETHARAM. BY ADVS. SRI.SANTHOSH P.ABRAHAM SMT.S.K.DEVI RESPONDENT/S: 1 THE ASST. COMMISSIONER (ASSESSMENT) (NOW DEPUTY COMMISSIONER(ASSMT), STATE GOODS AND SERVICES TAX DEPARTMENT(KERALA)SPECIAL CIRCLE, COMMERCIAL TAX COMPLEX,ASHRAMAM, KOLLAM-691013. 2 THE ASST.COMMISSIONER(ASSESSMENT), (NOW DEPUTY COMMISSIONER(ASSMT),STATE GOODS AND SERVICE TAX DEPARTMENT(KERALA),SPECIAL CIRCLE,COMMERCIAL TAX COMPLEX,POOTHOLE THRISSUR-680004. 3 THE DEPUTY COMMISSIONER(APPEALS), (NOW JOINT COMMISSIONER APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT (KERALA),COMMERCIAL TAX COMPLEX ASHRAMAM,KOLLAM-691013. OTHER PRESENT: G.P. DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.08.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.16907 OF 2020(K) 2

JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition before the 3rd 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 3rd respondent shall consider and pass reasoned orders on Ext.P3 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.P1 assessment order shall be kept in abeyance till such time as orders are passed by the 3rd respondent as directed above and communicated to the petitioner.

WP(C).No.16907 OF 2020(K) 3

The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 3rd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE WP(C).No.16907 OF 2020(K) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32020678607/2013-14 DATED 24.03.2020 EXHIBIT P2OF APPEAL DATED 14.07.2020 FILED FOR THE YEAR 2013-14 EXHIBIT P3OF STAY PETITION DATED 14.07.2020 FILED FOR THE YEAR 2013-14.