Amara Raja Batteries Limited vs. The Assistant Commissioner Of State Tax - Kerala High Court, 27 January 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 27TH DAY OF JANUARY 2020 / 7TH MAGHA, 1941 WP(C).No.2162 OF 2020(U) PETITIONER: AMARA RAJA BATTERIES LIMITED, 2ND FLOOR, THOMSON BUILDING, CHERUPARAMBATH ROAD, TAGORE NAGAR,KADAVANTHRA-682020, ERNAKULAM DISTRICT, REPRESENTED BY MR.UMESH.T..-AUTHORISED SIGNATORY. BY ADVS. SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX, REVENUE RECOVERY, STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD, PIN-682030, ERNAKULAM DISTRICT. 2 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, STATE GOODS AND SERVICE TAX DEPARTMENT, PERUMANOOR POST, THEVARA, PIN-682015, ERNAKULAM DISTRICT. OTHER PRESENT: SMT.THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.2162/2020 2 ALEXANDER THOMAS, J. ------------------------------------------- W.P.(C)No.2162 of 2020 ---------------------------------------------- Dated this the 27th day of January, 2020

JUDGMENT The case set up in this Writ Petition (Civil) is as follows:- The petitioner was registered as a dealer on the rolls of the Assistant Commissioner, Special Circle-I, State Goods & Services Tax Department, Ernakulam, with TIN 320715422682C. The First Respondent has initiated Revenue Recovery Proceedings for an amount of Rs.3,64,912/-. The petitioner has not received the penalty order for the Assessment Year 2014-2015. The petitioner apprehends that the First Respondent would proceed with the revenue recovery or attachment of Bank Account before a certified copy of the Penalty Order is issued by the Second Respondent and a statutory appeal is filed. It is in the light of these factual averments, the petitioner has filed the instant writ petition with the following prayers: ““1. Issue of a writ of mandamus directing the Second Respondent to issue a certified copy of the Penalty Order of the Assessment Year 2014-2015 pertaining to Exhibit-P1 demand notice expeditiously.

Issue a writ of mandamus directing the First Respondent or anybody acting on his behalf not to proceed further on the basis of Exhibit P1 Revenue Recovery Notice till filing of statutory appeal against the Penalty Order and obtaining a stay from the Appellate Authority.”

Heard Sri. Joseph Jeral Samson Rodrigues, learned counsel appearing for the petitioner and Smt. Thushara James learned Government Pleader appearing for the respondents.

Having regard to the facts and circumstances of the case, after having heard both sides and after due regard to the pleadings and materials on record in this case, it is ordered that, in case the 2nd respondent has not so far granted certified copy of the impugned penalty order as requested by the petitioner in Ext.P2 application, then the 2nd respondent will ensure that the certified copy of the penalty order is given to the petitioner by registered post with acknowledgment due, without any further delay, at any rate, within a period of ten days from the date of production of a certified copy of this judgment, provided the said application is otherwise in order. Further it is ordered in the interest of justice that further coercive steps for enforcement of the said penalty order may be kept in abeyance by the respondents to enable the petitioner to avail his statutory remedies to challenge the said penalty order in the manner known to law. With these observations and directions, the above Writ Petition (Civil) will stand disposed of. ALEXANDER THOMAS, JUDGE. acd APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE DEMAND NOTICE DATED 6.1.2020, ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2OF THE LETTER DATED 23.1.2020, SUBMITTED BEFORE THE SECOND RESPONDENT SEEKING CERTIFIED COPY OF THE PENALTY ORDER. EXHIBIT P3OF THE LETTER DATED 23.1.2020, SUBMITTED BEFORE THE FIRST RESPONDENT REQUESTING TO BE KEEP IN ABEYANCE OF THE REVENUE RECOVERY PROCEEDINGS.