Basil N. Paul vs. State Tax Officer - 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.2559 OF 2020(T) PETITIONER: BASIL N. PAUL AGED 47 YEARS PROPRIETOR,PLAZA, BUILDING NO.IV/394, OMBALAYIL BUILDING, KOLENCHERY-682 311, ERNAKULAM DISTRICT BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR RESPONDENTS: 1 STATE TAX OFFICER WORKS CONTRACT, OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTACHERRY,KOCHI-682 002 2 DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, TAX COMPLEX, THEVARA, ERNAKULAM,KOCHI-682 015 3 ASSISTANT COMMISSIONER, STATE GOODS & SERVICES TAX DEPARTMENT, MUVATTUPUZHA-686 669 SMT.M.MJASMINE, 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.2559 of 2020 2 ALEXANDER THOMAS, J. =========================== W.P(C) No.2559 of 2020 =========================== Dated this the 30th day of January, 2020

JUDGMENT Against Exts.P1 and P2 orders, the petitioner has filed Exts.P3 and P4 appeals and Exts.P3(a) and P4(a) stay petitions. The petitioner's grievance is that during the pendency of the stay petitions, Exts.P5 and P6 revenue recovery proceedings have been initiated for enforcement of the impugned Exts.P1 and P2 orders by the assessing authority for recovery of the disputed amounts.

Heard Sri.K.N.Sreekumaran, 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 2nd respondent shall take up the matters in Exts.P3(a) and P4(a) stay applications filed in Exts.P3 and P4 appeals 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 Exts.P3(a) and P4(a) stay applications, further coercive steps pursuant to Exts.P5 and P6 revenue recovery proceedings for enforcement of the impugned Exts.P1 and P2 orders 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 THE ASSESSMENT ORDER BEARING NO.32151021704/2011-12 DATED 31.8.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE ASSESSMENT ORDER BEARING NO.32151021704/2012-13 DATED 30.9.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3OF THE APPEAL MEMORANDUM FOR THE YEAR 2011-12 FILED BEFORE THE 2ND RESPONDENT ON 14.1.2020 EXHIBIT P3(A)OF THE APPLICATION FOR STAY FILED IN EXT P3 APPEAL BEFORE THE 2ND RESPONDENT ON 14.1.2020 EXHIBIT P4OF THE APPEAL MEMORANDUM FOR THE YEAR 2012-13 FILED BEFORE THE 2ND RESPONDENT ON 14.1.2020 EXHIBIT P4 AOF THE APPLICATION FOR STAY FILE DIN EXT P4 APPEAL BEFORE THE 2ND RESPONDENT ON 14.1.2020 EXHIBIT P5OF THE REVENUE RECOVERY NOTICE UNDER THE KRR ACT IN FORM 1 BEARING NO(IAC) RR NO 808/19-20 RRC NO.93/19-20 DATED 3.1.2020 FOR THE YEAR 2011-12 ISSUED BY THE 3RD RESPONDENT EXHIBIT P6OF THE REVENUE RECOVERY NOTICE UNDER THE KRR ACT IN FORM 1 BEARING NO(IAC) RR NO 809/19-20 RRC NO.95/19-20 DATED 3.1.2020 FOR THE YEAR 2012-13 ISSUED BY THE 3RD RESPONDENT