Berger Paints INDIA LTD. vs. State Tax Officer - Kerala High Court, 11 February 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 11TH DAY OF FEBRUARY 2020 / 22ND MAGHA, 1941 WP(C).No.3767 OF 2020(U) PETITIONER/S: BERGER PAINTS INDIA LTD., DOOR NO.III/835C, 1ST FLOOR, VALIYARA CHAMBERS, K.K.ROAD, CHEMBUMUKKU, COCHIN-682 021, REPRESENTED BY ITS ADMINISTRATION EXECUTIVE, SRI. BENNY SEBASTIAN BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX COMPLEX, SQUAD NO.1, PUTHOLE, THRISSUR-680 004 2 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, MATTANCHAERY AT ALUVA-683 101 3 ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX COMPLEX, POOTHOLE, THRISSUR-680 004 4 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHAERY,COCHIN-682 002 GOVERNMENT PLEADER SMT.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.3767 OF 2020(U) 2

JUDGMENT As against Ext.P3 order for the assessment year 2013-14 under the Kerala value Added Tax Act, petitioner preferred Ext.P4 appeal along with the stay application. The case of the petitioner is that, the 2nd respondent is proceeding further with the revenue recovery prior to considering the stay petition, 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 appellate authority to consider the application of stay within a period

WP(C).No.3767 OF 2020(U) 3 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 Ext.P3 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 JUDGE JM/

WP(C).No.3767 OF 2020(U) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF NOTICE NO.389/9/13-14 DATED 04.05.2013 ISSUED U/S. 47(2) OF THE KVAT ACT ISSUED BY COMMERCIAL TAX INSPECTOR, CTCP , WALAYAR EXHIBIT P2OF JUDGMENT DATED 15.07.2013 IN WP(C) NO.17631 OF 2013 PASSED BY THIS HON'BLE COURT IN DIRECTING TO RELEASE THE GOODS ON REMITTING OF 25% SECURITY DEPOSIT DEMANDED EXHIBIT P3OF PENALTY IMPOSED U/S.47(6) BY 1ST RESPONDENT AS PER ORDER NO VCI/230/2017-18 (20130-14) DATED 02.12.2019, WITHOUT PROPER JURI ICTION AND RESOLING EXHIBIT P4OF APPEAL DATED 31.01.2020 SUBMITTED BY PETITIONER BEFORE 3RD RESPONDENT, AGAINST EXT. P3 PENALTY IMPOSED BY 1ST RESPONDENT EXHIBIT P5OF STAY PETITION DATED 31.01.2020 SUBMITTED BY PETITIONER ALONG WITH EXT P4 APPEAL, SUBMITTED BEFORE 3RD RESPONDENT