P.Sivadasan vs. The State Tax Officer - Kerala High Court, 06 March 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 WP(C).No.6818 OF 2020(B) PETITIONER: P.SIVADASAN, AGED 70 YEARS MAHALEKSHMI AGRO INDUSTRIES, KAPPRAKATTU, OKKAL P.O., PERUMBAVOOR-683550. BY ADVS. SRI.M.K.SUBHAKARAN SRI.P.P.VARUGHESE SRI.M.T.MURALEEDHARAN RESPONDENTS: 1 THE STATE TAX OFFICER, IIND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMBAVOOR-683542. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMBAVOOR, KOCHI-682015. 3 DEPUTY TAHSILDAR (RR), KUNNATHUNADU TALUK, PERUMBAVOOR-683542. GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.6818 OF 2020(B) 2

JUDGMENT The grievance of the petitioner is that against the assessment orders Exts.P1, P2, P3, P4, P5 and P6 pertaining to 2011-12, 2012-13, 2013-14, 2014-15, 2015-16 and 2016-17 have preferred the appeal against the assessment year 2011-12, 20212-13, 2013-14, 2014-15, 2015-16, 2016-17 and along with the stay applications. The grievance of the petitioner in the instant case is that the for the assessment years 2011-12 and 2012-13. The entire action of taking action under Section 25 of the Kerala Value Added Tax Act, 2003 had already expired with effect from 31.03.2017 and 31.03.2018. However, for the respective years petitioner has already availed the appeal, but has not been able qua the claim of the demand notices Ext.P13 to P18 issued for the assessment year. Considering the facts aforementioned shall not be in dispute. Without commenting upon the merits whether the assessment for the assessment years 2011-12 and 2012-13 was barred by law of limitation. The fact remains that the petitioner preferred the appeals and stay applications, but there is no adjudications.

WP(C).No.6818 OF 2020(B) 3 Accordingly, I dispose of this writ petition with a direction to the appellate authority to consider the application of stay within a period of 15 days 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.P13, P14, P15, P16, P17 and P18 shall be kept in abeyance, till such time the stay application is 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 nak JUDGE

WP(C).No.6818 OF 2020(B) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER OF 2011-12. EXHIBIT P2OF ASSESSMENT ORDER AND DEMAND NOTICE OF 2012-13. EXHIBIT P3OF ASSESSMENT ORDER AND DEMAND NOTICE OF 2013-14. EXHIBIT P4OF ASSESSMENT ORDER AND DEMAND NOTICE OF 2014-15. EXHIBIT P5OF ASSESSMENT ORDER AND DEMAND NOTICE OF 2015-16. EXHIBIT P6OF ASSESSMENT ORDER AND DEMAND NOTICE OF 2016-17. EXHIBIT P7OF THE APPEAL MEMORANDUM AND APPLICATIONS FOR THE YEAR 2011-12 FILED BEFORE THE DEPUTY COMMISSIONER (APPEALS) ERNAKULAM. EXHIBIT P7(A)OF THE APPLICATIONS FOR STAY COLLECTION FOR THE YEAR 2011-12 FILED BEFORE THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. EXHIBIT P8OF THE E APPEAL MEMORANDUM FOR THE YEAR 2012-13 FILED BEFORE THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. EXHIBIT P8(A)OF THE APPLICATIONS FOR STAY OF COLLECTION FOR THE YEAR 2012-13 BEFORE THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. EXHIBIT P9OF THE APPEAL MEMORANDUM FOR THE YEAR 2013-14. EXHIBIT P9(A)OF THE APPLICATION FOR CONDONATION DELAY FOR THE YEAR 2013-14. WP(C).No.6818 OF 2020(B) 5 EXHIBIT P9(B)OF THE APPLICATION FOR STAY OF COLLECTION FOR THE YEAR 2013-14. EXHIBIT P10OF THE APPEAL MEMORANDUM FOR THE YEAR 2014-15. EXHIBIT P10(A)OF THE APPLICATION FOR CONDONATION DELAY FOR THE YEAR 2014-15. EXHIBIT P10(B)OF THE APPLICATION FOR STAY COLLECTION FOR THE YEAR 2014-15. EXHIBIT P11OF THE APPEAL MEMORANDUM FOR THE YEAR 2015-16. EXHIBIT P11(A)OF THE APPLICATION FOR CONDONATION DELAY FOR THE YEAR 2015-16. EXHIBIT P11(B)OF THE APPLICATION FOR STAY OF COLLECTION FOR THE YEAR 2015-16. EXHIBIT P12OF THE APPEAL MEMORANDUM FOR THE YEAR 2016-17. EXHIBIT P12(A)OF THE APPLICATION FOR CONDONATION DELAY FOR THE YEAR 2016-17. EXHIBIT P12(B)OF THE APPLICATION FOR STAY OF COLLECTION FOR THE YEAR 2016-17. EXHIBIT P13OF THE DEMAND NOTICE UNDER R.R.ACT FOR 2011-12 WITH ENGLISH TRANSLATION. EXHIBIT P14OF THE DEMAND NOTICE UNDER R.R.ACT FOR 2012-13 WITH ENGLISH TRANSLATION. EXHIBIT P15OF THE DEMAND NOTICE UNDER R.R.ACT FOR 2013-14 WITH ENGLISH TRANSLATION. EXHIBIT P16OF THE DEMAND NOTICE UNDER R.R.ACT FOR 2014-15 WITH ENGLISH TRANSLATION. EXHIBIT P17OF THE DEMAND NOTICE UNDER R.R.ACT FOR 2015-16 WITH ENGLISH TRANSLATION.

WP(C).No.6818 OF 2020(B) 6 EXHIBIT P18OF THE DEMAND NOTICE UNDER R.R.ACT FOR 2016-17 WITH ENGLISH TRANSLATION. //// P.A TO JUDGE