Lotus Assay And Hallmarking Centre vs. The State Tax Officer - Kerala High Court, 24 January 2020

Heard together (2 matters)

TC 37/94

W.P.(C)No.1976/2020

Read from the judgment's own cause title. This page is filed under one of them.

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.1976 OF 2020(V) PETITIONER: LOTUS ASSAY AND HALLMARKING CENTRE, TC 37/945(94), 3RD FLOOR, KARIMPANAL ARCADE, EAST FORT, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING PARTNER, A.R.SALUNKHEE. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 3RD CIRCLE, 4TH FLOOR, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM- 695 002. 2 THE DY. COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM- 695 002. 3 THE DY.TAHSILDAR (RR) TALUK OFFICE, THIRUVANANTHAPURAM-695 002. 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.1976/2020 2 ALEXANDER THOMAS, J. ------------------------------------------- W.P.(C)No.1976 of 2020 ---------------------------------------------- Dated this the 24th day of January, 2020

JUDGMENT Against Exts.P1 and P1(a) orders, the petitioner has filed Exts.P2 and P2(a) appeals and Exts.P4 and P4(a) stay petitions along with Exts.P3 and P3(a) petitions to condone delay. The petitioner's grievance is that during the pendency of the stay petitions, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts.

Heard Sri. Harisankar V. Menon, learned counsel appearing for the petitioner and Smt.Thushara Jame, 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 2 nd respondent shall take up the matters in Exts.P3 and P3(a) delay condonation applications and Exts.P4 and P4(a) stay applications filed in Exts.P1 and P1(a) 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 delay condonation and stay applications, further coercive steps for enforcement of the impugned recovery steps pursuant to Exts.P5 and P5(a) demand notices 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 P1 COPY OF ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16 DATED 27.2.2019. EXHIBIT P1(A) COPY OF ORDER ISSUED BY THEIST RESPONDENT FOR THE YEAR 2016-17 DATED 22.11.2017. EXHIBIT P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDDNG- 2015-16 DATED 22.4.2019. EXHIBIT P2(A) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 2016-17 DATED 7.5.2018. EXHIBIT P3 COPY OF DELAY PETITIONER FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 22.4.2019. EXHIBIT P3(A) COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.5.2018. EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.5.2018. EXHIBIT P4A COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 21.1.2020. EXHIBIT P5 COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 3RD RESPONDENT DATED 22.10.2019. EXHIBIT P5A COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 3RD RESPONDENT.