M/S.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.2571 OF 2020(V) PETITIONER: M/S.ALUCO PANEL INDUSTRIES ABDULLAS ARCADE,BUILDING NO 550-D, WARD NO.21,KALAMASSERY, KOCHI-682022,REPRESENTED BY ITS AUTHORIZED REPRESENTATIVE MR.SANDEEP SOMADAS. BY ADVS. SRI.SOJAN MATHEW SRI.V.C.CHARLY SRI.K.N.KRISHNAN NAMBOODIRI SMT.K.J.VALSALA KUMARI RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, FIRST CIRCLE,KALAMASSERY, CIVIL STATION AT KAKKANAD, ERNAKULAM,PIN-682030. 3 DEPUTY COMMISSIONER(APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, COMMERCIAL TAX COMPLEX,ERNAKULAM,PIN-682015. 4 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION AT KAKKANAD,ERNAKULAM, PIN-682030. SMT. M.M JASMINE GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C) No.2571 of 2020 2 ALEXANDER THOMAS, J. =========================== W.P(C) No.2571 of 2020 =========================== Dated this the 30th day of January, 2020

JUDGMENT Against Ext.P1 order, the petitioner has filed Ext.P2 appeal along with petition for condonation of delay and petition for stay. The petitioner's grievance is that during the pendency of the stay petition, Ext.P3 demand notice has been issued for enforcement of the impugned Ext.P1 order 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 consider the stay application and delay petition together 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. Till orders are thus passed, further coercive proceedings initiated including revenue recovery proceedings pursuant to Ext.P3 for enforcement of the impugned Ext.P1 order will be kept in abeyance. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. ALEXANDER THOMAS JUDGE vgd APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF

ASSESSMENT

ORDER NO.32071264896/2015-16 DATED 16.08.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2OF THE KVAT APPEAL MEMORANDUM WITH KVAT NO.2962 OF 2019 DATED 02.12.2019 ALONGWITH APPLICATION

FOR STAY,APPLICATION

FOR CONDONATION OF DELAY FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P3OF DEMAND NOTICE DATZED 07.01.2020 ISSUED BY THE 4TH RESPONDENT.