R.F.Mobikes (INDIA) PVT. LTD. vs. Assistant Commissioner Of State Tax - Kerala High Court, 24 January 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS FRIDAY, THE 24TH DAY OF JANUARY 2020 / 4TH MAGHA, 1941 WP(C).No.2086 OF 2020(I) PETITIONER: R.F.MOBIKES (INDIA) PVT. LTD. 28/462B, CHILTON TOWERS, NH 47, KOONAMTHAI, EDAPPALLY P.O, COCHIN-682 024, REPRESENTED BY ITS MANAGING DIRECTOR, SRI. FAROOK F.M. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD, COCHIN-682 030 2 DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICE TAX COMPLEX, THEVARA, ERNAKULAM, COCHIN-682 015 3 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD, COCHIN-682 030 OTHER PRESENT: SMT,THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.2086/2020 2 ALEXANDER THOMAS, J. ------------------------------------------- W.P.(C)No.2086 of 2020 ---------------------------------------------- Dated this the 24th day of January, 2020

JUDGMENT Against Ext.P4 assessment order, the petitioner has filed Ext.P5 appeal along with Ext.P6 stay petition The petitioner's grievance is that during the pendency of the stay petitions, Ext.P4 coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts.

Heard Sri.Tomson T. Emmanuel, learned counsel appearing for the petitioner and Smt. Thushara James, 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 Ext.P6 stay application filed in Ext.P5 appeal 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 stay application, further coercive steps for enforcement of the impugned Ext.P4 order will be kept in abeyance. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. ALEXANDER THOMAS, JUDGE acd APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 15.05.2014 SUBMITTED BEFORE 1ST RESPONDENT FOR 2013-14 IN KVATIS. EXHIBIT P2OF ORDER DATED 16.01.2017 PASSED BY 1ST RESPONDENT FOR THE YEAR 2013-14 IN DISALLOWING INPUT TAX CREDIT AND FOR NON FILING OF AUDIT REPORT. EXHIBIT P3OF APPELLATE ORDER NO. KVATA 911/2017 DATED 29.01.2018 PASSED BY 2ND RESPONDENT IN CHALLENGE MADE AGAINST EXT. P2 ORDER PASSED FOR 2013-14. EXHIBIT P4OF ORDER DATED 27.11.2019 COMPLETED BY 2ND RESPONDENT FOR 2013- 14, FOR THE VERY SAME REASON CONSIDERED IN EXT. P2 ORDER. EXHIBIT P5OF APPEAL DATED 17.01.2020 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT. P4 ORDER ISSUED BY 1ST RESPONDENT, FOR 2013-14. EXHIBIT P6OF THE STAY PETITION DATED 17.01.2020 SUBMITTED BEFORE 2ND RESPONDENT ALONG WITH EXT. P5 APPEAL.