M.P.Parameswaran vs. State Tax Officer - Kerala High Court, 29 January 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS WEDNESDAY, THE 29TH DAY OF JANUARY 2020 / 9TH MAGHA, 1941 WP(C).No.1739 OF 2020(N) PETITIONER: M.P.PARAMESWARAN, PROP.YEMSURA TRADERS, 2ND FLOOR, TENCO CENTRE, PUTHIYATHERU, CHIRAKKAL P.O., KANNUR-670 011. BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR RESPONDENTS: 1 STATE TAX OFFICER, 1ST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PODIKUNNU, KANNUR-670 003. 2 DEPUTY TAHSILDAR, KANNUR TALUK, KANNUR-670 001. 3 VILLAGE OFFICER, VALAPATNAM, KANNUR-670 010. SMT.M.M.JASMINE, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ALEXANDER THOMAS, J. ------------------------------------- W.P.(C) No. 1739 of 2020 ------------------------------------- Dated this the 29th day of January, 2020

J U D G M E N T The prayers in the above Writ Petition (Civil) are as follows: “ i. Issue a writ of mandamus or any appropriate writ, direction or order directing the 1st respondent to consider and pass orders in Ext-P7 petition and in the meantime to stay enforcement of the demand pursuant to Ext.P-6. ii. Issue any other appropriate writ, direction or order found fit and proper by this Honourable Court on the facts and circumstances of the case.”

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

The main prayer sought for by the petitioner is for a direction to the 1st respondent to consider and pass orders on Ext.P-7 petition and also to ensure that until order are passed in this petition, the enforcement of the demand pursuant to Ext.P-6 may be kept in abeyance, etc.

Smt.M.M.Jasmine, learned Government Pleader would submit on the basis of instructions that the 1st respondent has already passed orders on Ext.P-7 petition on 21.1.2020, and it is determined thereby that the balance amount owed by the petitioner is Rs.6,693/- etc.

..3..

Sri.K.N.Sreekumar, learned counsel appearing for the petitioner would submit that, so far the petitioner has not been communicated the copy of said order, etc.

Smt.M.M.Jasmine, learned Government Pleader would submit that a copy of said order dated 21.1.2020 has not been furnished to her along with the statement of instructions furnished by the 1st respondent.

Accordingly it is ordered that the 1st respondent will immediately forward a copy of the abovesaid order dated 21.1.2020 to the petitioner by registered speed post with acknowledgment due. Further it is also ordered that the 1st respondent will immediately furnish a copy of the abovesaid order dated 21.1.2020 to Smt.M.M.Jasmine, learned Government Pleader, who is appearing for the respondents in this case, whereupon she would handover a copy of the same to Sri.K.N.Sreekumar, learned counsel appearing for the petitioner. All issues raised in this case are left open. With these observations and directions, the above Writ Petition (Civil) will stand disposed of. ALEXANDER THOMAS, JUDGE MMG ..4.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE APPLICATION DATED 31.05.2012 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR 2011-12. EXHIBIT P2OF THE ORDER DATED 31.12.2015 ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE, FOR 2011-12. EXHIBIT P3OF THE MODIFIED ASSESSMENT ORDER FOR 2011-12 DATED 05.06.2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4OF THE PETITION DATED 07.09.2016 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P5OF THE PETITION DATED 27.09.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P6OF THE DEMAND NOTICE IN FORM 1, BEARING NO.RRC 2019/4740/13 DATED 19.09.2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P7OF THE PETITION DATED 30.12.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.