M/S. Diamond Nuts vs. The State Tax Officer - Kerala High Court, 12 March 2020

Heard together (2 matters)

WA.No.522 OF 2020

WP(C) 6264/2020

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 12TH DAY OF MARCH 2020 / 22ND PHALGUNA, 1941 WA.No.522 OF 2020 AGAINST THE ORDER/JUDGMENT IN WP(C) 6264/2020(G) OF HIGH COURT OF KERALA APPELLANT: M/S. DIAMOND NUTS, 5/653, MANGADU, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER B.MOHANACHANDRAN NAIR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, SECOND CIRCLE, KOLLAM-691 001. 2 THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, KOLLAM-691 001. OTHER PRESENT: GP-SRI.P. SHAMSUDHEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 12.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.A. No. 522 of 2020 2 C.K. ABDUL REHIM & T.R. RAVI, JJ. ========================== W.A. No. 522 of 2020 ========================== Dated this the 12th day of March, 2020

J U D G M E N T C.K. ABDUL REHIM, J. Petitioner in W.P.(C). No. 6264 of 2020 has instituted this writ appeal challenging the judgment of the single Judge dated 03.03.2020, only on the limited extent that, it does not granted stay of further coercive steps of recovery, till the disposal of Ext. P3 stay petition by the 2nd respondent Appellate Authority.

We notice that, the appellant had filed the writ petition aggrieved by the coercive steps of recovery initiated, during pendency of a statutory appeal and an accompanying stay petition filed before the 2nd respondent. The learned single Judge disposed of the writ petition by directing the 2nd respondent to consider

W.A. No. 522 of 2020 3 and to pass appropriate orders on Ext. P3 stay petition, within a period of two weeks from the date of receipt of a copy of the judgment. It is only just and proper to direct the recovery steps to be kept in abeyance, pending disposal of Ext. P3 stay petition, in accordance with the direction issued as above, which the learned Single Judge had not granted. Hence, the above writ appeal is hereby disposed of by modifying the impugned judgment to the extent of directing the respondents to keep in abeyance all coercive steps of recovery, untill the 2nd respondent disposes of Ext. P3 stay petition, in accordance with the directions contained in the impugned judgment.

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C.K. ABDUL REHIM JUDGE ( )

T.R. RAVI JUDGE LU //// PA to Judge