Cochin Yacht Club vs. The Assistant Commissioner Of Sales Tax - Kerala High Court, 16 March 2020

Cause title — parties, addresses and appearances

WP(C).No.8105 OF 2020(K) 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 16TH DAY OF MARCH 2020 / 26TH PHALGUNA, 1941 WP(C).No.8105 OF 2020(K) PETITIONER/S: COCHIN YACHT CLUB, 26/571, 572 AND 573, KONTHURUTHI, THEVARA, COCHIN- 682 013, REPRESENTED BY ITS MANAGER MR.CHANDRANGATHAN. BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.P.G.CHANDAPILLAI ABRAHAM SHRI.VIPIN ANTO H.M. SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF SALES TAX, SGST DEPARTMENT, CIVIL STATION, KAKKANAD, ERNAKULAM, KOCHI-682 030. 2 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, FOURTH CIRCLE, KOCHI-682 018. 3 THE DEPUTY COMMISSIONER (APPEALS), SGST DEPARTMENT COMPLEX, THEVARA, KOCHI-682 015. GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.8105 OF 2020(K) 2

JUDGMENT As against Ext.P2 and P3 orders for the assessment years 2014-15 and 2015-16 under the Kerala value Added Tax Act, petitioner preferred Exts.P3 and P4 appeals along with Exts.P5 and P6 stay applications. The case of the petitioner is that, the first respondent is proceeding further with the revenue recovery prior to considering the stay petitions, which impelled the petitioner to approach this Court.

This Court in W.P.(C) No.3800/2020 had passed a detailed order after having called the Assistant Commissioner of Law in court with regard to the numbering of appeal and hearing of the stay application. Several writ petitions are pending in this Court seeking redressal of grievance for non-hearing of the appeal, along with stay applications.

This writ petition is also of the similar nature and the petitioner is in dilemma. In such circumstances, this Court cannot sit as a mute spectator without coming to the rescue of such litigants.

Accordingly, I dispose of this writ petition with a direction to the WP(C).No.8105 OF 2020(K) 3 appellate authority to consider the applications of stay within a period of two months from the date of receipt of a copy of this judgment as the petitioner in such circumstances had not opted for automatic stay in view of the amended provisions of Section 55 (4) of KVAT Act, 2003. Steps for recovery of amounts pertaining to Exts.P1 and P2 shall be kept in abeyance, till such time the stay applications are disposed of. It is made clear that the interim arrangement is only till the adjudication of the stay application. However, this will not stand in the way of the appellate authority deciding the appeal along with the stay application. AMIT RAWAL JUDGE Jm/

WP(C).No.8105 OF 2020(K) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER DATED 17.07.2019 FOR ASSESSMENT YEAR 2014-15. EXHIBIT P2OF ASSESSMENT ORDER DATED 17.07.2019 FOR ASSESSMENT YEAR 2015-16. EXHIBIT P3OF APPEAL DATED 04.09.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR AY 2014-15. EXHIBIT P4OF APPEAL DATED 04.09.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR AY 2015-16. EXHIBIT P5OF STAY PETITION DATED 09.03.2010 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR AY 2014-15. EXHIBIT P6OF STAY PETITION DATED 09.03.2010 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR AY 2015-16. EXHIBIT P7OF DEMAND NOTICE DATED 16.02.2020 ISSUED BY THE 1ST RESPONDENT FOR AY 2014-

15.

EXHIBIT P8OF DEMAND NOTICE DATED 16.02.2020 ISSUED BY THE 1ST RESPONDENT FOR AY 2015- 16.