Anwar K.K. vs. Commercial Tax Officer - Kerala High Court, 05 February 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS WEDNESDAY, THE 05TH DAY OF FEBRUARY 2020 / 16TH MAGHA, 1941 WP(C).No.3000 OF 2020(Y) PETITIONER/S: ANWAR K.K. AGED 31 YEARS S/O KOCHUNNI,KANDAKATH HOUSE,CHENGAMANADU,PALAPRASSERY, ALUVA,PIN-683578. BY ADV. SRI.K.N.CHANDRABABU RESPONDENT/S: 1 COMMERCIAL TAX OFFICER STATE GOODS AND SERVICES,TAX OFFICE,NORTH PARAVOOR,PIN-683513. 2 THE DEPUTY COMMISSIONER(APPEALS), OFFICE OF THE DEPUTY COMMISSIONER APPEALS,SGST DEPARTMENT,SPECIAL CIRCLE II,THEVARA,ERNAKULAM,PIN- 682015. 3 DEPUTY TAHSILDAR, OFFICE OF THE DEPUTY TAHSILDAR,ALUVA, CIVIL STATION ROAD,ALUVA,ERNAKULAM DISTRICT,PIN- 683101. 4 THE VILLAGE OFFICER, VILLAGE OFFICE,CHENGAMANAD.P.O, PIN-683578,ERNAKULAM DT. OTHER PRESENT: SMT.M.M.JASMINE, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING WP(C).No.3000 OF 2020(Y) 2 ALEXANDER THOMAS, J. ----------------------------------------- W.P.(C.) No. 3000 of 2020 ----------------------------------------- Dated this the 5th day of February, 2020

JUDGMENT Against Ext.P1 order, the petitioner has filed Ext.P5 appeal and Ext. P6 stay petition. The petitioner's grievance is that during the pendency of the stay petitions, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts.

Heard Sri.K.N.Chandrababu, learned counsel appearing for the petitioner and Smt.M.M.Jasmine, learned Government Pleader appearing for the respondents.

After hearing both sides and after taking note of the facts and circumstances of the case, it is ordered in the interest of justice that the 2 nd respondent shall take up the matters in Ext.P6 stay application filed in Ext.P5 appeal and after affording reasonable opportunity of being heard to the petitioner through their authorised representative/ counsel, if any, shall pass orders on those applications without much delay, preferably within a period of two months from the date of production of a certified copy of this judgment. Until orders are thus passed on the abovesaid stay application, further coercive steps for enforcement of the impugned order will be kept in abeyance.

WP(C).No.3000 OF 2020(Y) 3 With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. ALEXANDER THOMAS, JUDGE SKS

WP(C).No.3000 OF 2020(Y) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ORDER OF ASSESSMENT PASSED BY THE 1ST RESPONDENT DATED 26.12. 16. EXHIBIT P2 AOF THE DEMAND NOTICE DATED 26- 12-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P3 AOF THE DEMAND NOTICE NO.RRC NO.2019/11546/07 DATED 02.09.2019. EXHIBIT P4 AOF THE NOTICE NO.RRC NO.2019/11546/07 DATED 31.08.2019 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT SECTION 7 OF THE REVENUE RECOVERY ACT. EXHIBIT P5 AOF THE APPEAL DATED 23.10.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER. EXHIBIT P6 AOF THE STAY PETITIONER BEFORE THHE 2ND RESPONDENT. EXHIBIT P7 AOF THE STAY PETITION DATED 23.10.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P8 AOF THE APPLICATION DATED 24.10.2019 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.