Artech Realtors PVT. LTD. vs. The Assistant Commissioner Of State Tax (Wc)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 03RD DAY OF JULY 2020 / 12TH ASHADHA, 1942 WP(C).No.13307 OF 2020(K) PETITIONER/S: ARTECH REALTORS PVT. LTD., THYCAUD, THIRUVANANTHAPURAM-695014, REPRESENTED BY ITS MANAGING DIRECTOR T.S. ASOK. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.M.J.ANOOPA RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX (WC), (NOW RE-DESIGNATED AS DEPUTY COMMISSIONER (WC)), STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. 2 THE DEPUTY COMMISSIONER (APPEALS), (NOW RE-DESIGNATED AS JOINT COMMISSIONER (APPEALS)), STATE GOODS AND SERVICES TAX, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. 3 THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, (NOW RE-DESIGNATED AS DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT) AND AUTHORISED OFFICER UNDER THE RR ACT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. OTHER PRESENT: SMT. THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.13307 OF 2020(K) 2 JUDGMENT Dated this the 3rd day of July 2020 Petitioner has filed appeals Exts.P5, P5 (a) and P5 (b) along with stay applications Exts.P6, P6 (a) and P6 (b), against assessment orders Exts.P1 to P1(b), which are pending consideration. However, before the orders of rectification at the time of passing of the first assessment order and before modification, the demand Ext.P7 and P7 (a) was raised. Issue notice before admission. Dr.Thushara James accepts notice. Having heard learned Counsel for the parties without expressing any opinion on merits, the writ petition is disposed of with a direction to the 2nd respondent to decide the stay applications Exts.P6, P6 (a) and P6 (b) within a period of two months, in accordance with law, after affording an opportunity of hearing to the petitioner. Till such time, the demand if any is ordered to be kept in abeyance. IT is made clear that the stay is pertaining only to II, III and IV quarters and it is only till the disposal of the stay applications. AMIT RAWAL uu JUDGE

WP(C).No.13307 OF 2020(K) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 27/11/2015 FOR THE SECOND QUARTER OF 2015- 16 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1). EXHIBIT P1(A) COPY OF THE ASSESSMENT ORDER DATED 27/02/2016 FOR THE THIRD QUARTER OF 2015-16 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1). EXHIBIT P1(B) COPY OF THE ASSESSMENT ORDER DATED 19/05/2016 FOR THE FOURTH QUARTER OF 2015- 16 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1). EXHIBIT P2 COPY OF THE COMMON ORDER DATED 28/04/2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 ISSUED BY THE 1ST RESPONDENT FOR THE 2ND QUARTER OF 2015-16. EXHIBIT P3(A)

ISSUED BY THE 1ST RESPONDENT FOR THE 3RD QUARTER OF 2015-16. EXHIBIT P3(B)

ISSUED BY THE 1ST RESPONDENT FOR THE 4TH QUARTER OF 2015-16. EXHIBIT P4 COPY OF THE RECTIFIED ORDER DATED 05/02/2020 ISSUED BY THE 1ST RESPONDENT FOR THE 2ND QUARTER FOR 2015-16. EXHIBIT P4(A) COPY OF THE RECTIFIED ORDER DATED 05/02/2020 ISSUED BY THE 1ST RESPONDENT FOR THE 3RD QUARTER FOR 2015-16. EXHIBIT P4(B) COPY OF THE RECTIFIED ORDER DATED 05/02/2020 ISSUED BY THE 1ST RESPONDENT FOR THE 4TH QUARTER FOR 2015-16. EXHIBIT P5 COPY OF APPEAL MEMORANDUM AGAINST EXT. P4 BEFORE THE 2ND RESPONDENT. EXHIBIT P5(A) COPY OF APPEAL MEMORANDUM AGAINST EXT. P4(A) BEFORE THE 2ND RESPONDENT.

WP(C).No.13307 OF 2020(K) 4 EXHIBIT P5(B) COPY OF APPEAL MEMORANDUM AGAINST EXT. P4(B) BEFORE THE 2ND RESPONDENT. EXHIBIT P6 COPY OF STAY PETITION FILED IN EXT.P5 APPEAL. EXHIBIT P6(A) COPY OF STAY PETITION FILED IN EXT.P5(A) APPEAL. EXHIBIT P6(B) COPY OF STAY PETITION FILED IN EXT.P5(B) APPEAL. EXHIBIT P7 COPY OF DEMAND NOTICE DATED 28/05/2016 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1 AND EXT. P1(A) ORDERS. EXHIBIT P7(A) COPY OF DEMAND NOTICE DATED 26/07/2016 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1 AND EXT. P1(B) ORDERS.