Aluco Panel Industries vs. The State Of Kerala - Kerala High Court, 30 January 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS THURSDAY, THE 30TH DAY OF JANUARY 2020 / 10TH MAGHA, 1941 WP(C).No.2618 OF 2020(B) PETITIONER/S: ALUCO PANEL INDUSTRIES, ABDULLAS ARCADE BUILDING NO. 550-D, WARD NO. 21, KALAMASSERY, KOCHI 682 022. REPRESENTED BY ITS AUTHORIZED REPRESENTATIVE MR. SANDEEP SOMADAS. BY ADVS. SRI.SOJAN MATHEW SRI.V.C.CHARLY SRI.K.N.KRISHNAN NAMBOOTHIRI SMT.K.J.VALSALA KUMARI RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, FIRST CIRCLE, KALAMASSERY, CIVIL STATION AT KAKKANAD, ERNAKULAM, 682 030. 3 DEPUTY COMMISSINER (APPEALS), STATE GOODS AND SERVICES TX DEPARTMENT, COMMERCIAL TAX COMPLEX, ERNAKULAM 682 015. 4 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TX DEPARTMENT, CIVIL STATION AT KAKKANAD, ERNAKULAM 682 030. OTHER PRESENT: SMT.M.M JASMINE GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.2618 OF 2020(B) 2 ALEXANDER THOMAS, J. ----------------------------------------- W.P.(C.) No. 2618 of 2020 ----------------------------------------- Dated this the 30th day of January, 2020

JUDGMENT Against Ext.P1 order, the petitioner has filed Ext.P2 appeal, stay application and delay condonation application. 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.Sojan Mathew, 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 3rd respondent shall take up the matters in Ext.P3 appeal, stay application and delay condonation application and after affording reasonable opportunity of being heard to the petitioner through their authorised representative/ counsel, if any, shall pass orders on those application 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 WP(C).No.2618 OF 2020(B) 3 abovesaid delay condonation and stay application, further coercive steps for enforcement of the impugned order will be kept in abeyance. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. ALEXANDER THOMAS, JUDGE SKS

WP(C).No.2618 OF 2020(B) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER NO. 32071264896/2016-17 DATED 20.08.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2OF THE KVAT APPEAL MEMORANDUM WITH KVAT NO. 2963 OF 2019 DATED 02.12.2019 ALONG WITH APPLICATION FOR STAY, APPLICATION FOR CON DONATION OF DELAY FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P3OF DEMAND NOTICE DATED 07.01.2020 ISSUED BY THE 4TH RESPONDENT.