M/S.Melonwood Homes Private Limited vs. State Of Kerala - Kerala High Court, 10 February 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 10TH DAY OF FEBRUARY 2020 / 21ST MAGHA, 1941 WP(C).No.2134 OF 2020(N) PETITIONERS: M/S.MELONWOOD HOMES PRIVATE LIMITED, 33/1871-A, ATHAPPILLY ROAD, VENNALA.P.O., COCHIN, PIN-682028, REPRESENTED BY ITS DIRECTOR. BY ADVS. SRI.A.A.ZIYAD RAHMAN SRI.LAL K.JOSEPH SRI.SURESH SUKUMAR SRI.V.S.SHIRAZ BAVA SHRI.CHACKO MATHEWS K. RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS COMMISSIONER TO STATE GOODS AND SERVICES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE ASSISTANT COMMISSIONER (WORKS CONTRACT), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES DEPARTMENT, CLAS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, PIN-682018. 3 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, AT CIVIL STATION, KAKKANAD, ERNAKULAM, PIN-682030. OTHER PRESENT: GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.2134 OF 2020 -2-

JUDGMENT The grievance of the petitioner in the instant case is that without having served the copies of the final assessment orders under the provisions of the Kerala Value Added Tax Act, petitioner have served with the revenue recovery notices. Therefore, the matter in such circumstances is writ large.

Learned counsel appearing on behalf of the petitioner drawn the attention of this Court to the interim order dated 27.01.2020 whereby the stay for coercive steps had already been issued.

Learned State Counsel submits that during the pendency of the writ petition, copies of the assessment order have been supplied to the petitioner and remedy of the petitioner, if any, is to prefer an appeal.

WP(C).No.2134 OF 2020 -3-

Having heard learned counsel for the parties and the nature of the controversy, I am of the view that till the matter is decided, the petitioner avails the remedy of appeal with an interim prayer but taking the period of receipt as a trigger point of the limitation. Till such time the recovery proceedings are kept in abeyance. However, this will not preclude the appellate authority to consider the prayer in the interim application, if filed, and decide the same in accordance with law. It is made clear that the interim order passed by this Court shall continue till adjudication by the concerned authority on the interim proceedings. Accordingly, this writ petition stands disposed of. AMIT RAWAL vv JUDGE

WP(C).No.2134 OF 2020 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE DEMAND NOTICE DATED 7.5.2019 PERTAINING TO THE ASSESSMENT YEARS 2013-14. EXHIBIT P1(A)OF THE NOTICE DATED 7.5.2019 PERTAINING TO THE ASSESSMENT YEARS 2014-15. EXHIBIT P2OF THE OBJECTIONS DATED NIL, WHICH WERE RECEIVED IN THE OFFICE OF THE 2ND RESPONDENT ON 28.6.2019. EXHIBIT P2(A)OF THE AFORESAID OBJECTIONS DATED NIL, WHICH WERE RECEIVED IN THE OFFICE OF THE 2ND RESPONDENT ON 28.6.2019. EXHIBIT P3OF THE RECOVERY NOTICE DATED 1.1.2020, WITH RRC (REVENUE RECOVERY CERTIFICATE) NOS.225/2019, ISSUED AGAINST THE PETITIONER UNDER SECTION 7 OF THE REVENUE RECOVERY ACT. EXHIBIT P3(A)OF THE RECOVERY NOTICES DATED 1.1.2020, WITH RRC (REVENUE RECOVER CERTIFICATE) NO.226/2019 ISSUED AGAINST THE PETITIONER UNDER SECTION 7 OF THE REVENUE RECOVERY ACT. EXHIBIT P4OF THE JUDGMENT DATED 1.7.2015 IN O.T.REV.NO.56/2013. //// PA TO JUDGE