N.K.Trading Company vs. The Assistant Commissioner (Assessment) - Kerala High Court, 11 March 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 11TH DAY OF MARCH 2020 / 21ST PHALGUNA, 1941 WP(C).No.7327 OF 2020(M) PETITIONER/S: N.K.TRADING COMPANY KALLUVATHUKKAL,KOLLAM,REPRESENTED BY ITS MANAGING PARTNER,V.SATHEESAN. BY ADV. SRI.BOBBY JOHN RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE,KOLLAM,STATE GOODS AND SERVICES TAX DEPARTMENT,TAX COMPLEX, ASRAMAM,KOLLAM,PIN-691002. 2 THE DEPUTY COMMISSIONER(APPEALS), KOLLAM,STATE GOODS AND SERVICES TAX DEPARTMENT,BAPPUJI NAGAR,ASRAMAM.P.O, KOLLAM,PIN-691002. 3 THE KERALA STATE VALUE ADDED TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM, SASTHAMANGALAM, THIRUVANANTHAPURAM,PIN-695010 4 THE DEPUTY TAHSILDAR, KOLLAM,TALUK KACHERY,KOLLAM, PIN-691001. OTHER PRESENT: GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.7327 OF 2020(M) 2

JUDGMENT The petitioner has preferred an appeal, Ext.P5 before the Appellate Tribunal against the assessment order for the year 2011-12 dated 9.7.2018 and also filed a stay application Ext.P6, dated 12th February 2020. It is submitted that coercive steps are being initiated against the petitioner to recover the disputed tax and interest.

The learned Government submits that the Tribunal would not have any difficulty in taking up the interim application but the appeals are being taken up on seniority basis.

Heard the learned counsel for the parties and appraised the paper book.

Without expressing any opinion on the merits of the matter, I dispose of the writ petition with a direction to the 3rd respondent to consider the interim application preferred along with the appeal in accordance with law, after affording an opportunity of hearing to the petitioner

WP(C).No.7327 OF 2020(M) 3 within a period of 30 days from the date of receipt of a copy of the order. Till such time, recovery proceedings pursuant to the demand notice shall be kept in abeyance. It is made clear that the interim stay is till the disposal of the interim application and not beyond. AMIT RAWAL sab JUDGE

WP(C).No.7327 OF 2020(M) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR THE YEAR 2011-12,DATED 09/07/2018,PASSED BY THE 1ST RESPONDENT EXHIBIT P2OF THE FIRST APPELLATE ORDER FOR THE YEAR 2011-12,DATED 26/03/2019,PASSED BY THE 2ND RESPONDENT. EXHIBIT P3OF THE NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT,DATED 01.12.2019,ISSUED BY THE 4TH RESPONDENT EXHIBIT P4OF THE NOTICE UNDER SECTION 34 OF THE KERALA REVENUE RECOVERY ACT,DATED 03.12.2019,ISSUED BY THE 4TH RESPONDENT. EXHIBIT P5OF THE SECOND APPEAL FOR THE YEAR 2011-12,DATED 12/02/2020,FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P6OF THE STAY APPLICATION FOR THE YEAR 2011-12,DATED 12/02/2020,FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.