Udayakumar.D vs. The State Commissioner Of State Goods And Service Tax Department - 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.2584 OF 2020(W) PETITIONER/S: UDAYAKUMAR.D AGED 46 YEARS PROPRIETOR, M/S. AMRUTHA ASSOCIATES, PUTHUR, KOLLAM DISTRICT BY ADV. SRI.BOBBY JOHN RESPONDENT/S: 1 THE STATE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM PIN 695 002 2 THE STATE TAX OFFICER, KOTTARAKKARA, STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTARAKKARA, PIN 691 506 3 THE KERALA STATE ADDED TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM, SASTHAMANGALAM, THIRUVANANTHAPURAM , PIN 695 010 4 THE TAHSILDAR, KOTTARAKKARA, MINI CIVIL STATION, KOTTARAKKARA, PIN 691 506 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.2584 OF 2020(W) 2 ALEXANDER THOMAS, J. ----------------------------------------- W.P.(C.) No. 2584 of 2020 ----------------------------------------- Dated this the 30th day of January, 2020

JUDGMENT Against Ext.P1 assessment order, the petitioner has filed Ext.P3 appeal and Ext.P4 stay petition. The petitioner's grievance is that during the pendency of the stay petition, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts.

Heard Sri.Bobby John Pulickaparambil, 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 stay application filed in Ext.P3 appeal 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 2 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.2584 OF 2020(W) 3 With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. ALEXANDER THOMAS, JUDGE SKS

WP(C).No.2584 OF 2020(W) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR THE YEAR 2014-15 DATED 19/03/2018, PASSED BY THE 2ND RESPONDENT , UNDER SEC. 24 OF THE KVAT ACT EXHIBIT P2OF THE FIRST APPELALTE ORDER FOR THE YEAR 2014-15, DATED 29/12/2018, PASSED BY THE ASSISTANT COMMISSIONER (APPEALS) SGST DEPARTMENT, KOLLAM EXHIBIT P3OF THE SECOND APPEAL FOR THE YEAR 2014-15, DATED 28/12/2019, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P4OF THE STAY APPLICATION FOR THE YEAR 2014-15, DATED 26/12/2019, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.