Paharpur Colling Towers Limited vs. The Deputy Commissioner (Appeals) - Kerala High Court, 22 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 22ND DAY OF JANUARY 2020 / 2ND MAGHA, 1941 WP(C).No.1535 OF 2020(N) PETITIONER: M/S.PAHARPUR COOLING TOWERS LIMITED THEERAMPILLIL HOUSE, CHITRAPUZHA, IRIMPANAM, TRIPUNITHURA, ERNAKULAM, REPRESENTED BY ITS AUTHORIZED SIGNATORY MR.PRABIR KUMAR MONDAL. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 016. 2 THE ASSISTANT COMMISSIONER (WC AND LT), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM-682 018. 3 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX, ERNAKULAM AT CIVIL STATION, KAKKANAD-682 030. SMT.THUSHARA JAMES, GOVT.LEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.1535 OF 2020(N) 2 ALEXANDER THOMAS, J. =========================== W.P(C) No.1535 of 2020 =========================== Dated this the 22nd day of January, 2020

JUDGMENT Against Ext.P1 order, the petitioner has filed Ext.P2 appeal and Ext.P3 stay petition. The petitioner's grievance is that during the pendency of the stay petition, Ext.P-4 revenue recovery proceedings have been initiated for enforcement of the impugned Ext.P1 order by the assessing authority for recovery of the disputed amounts.

Heard Sri. A.Kumar, 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 1 st respondent shall consider Ext.P3 stay application and after affording reasonable opportunity of being heard to the petitioner through their authorised representative/counsel, if any, shall pass orders on that application without much delay, preferably within a period of six weeks

WP(C).No.1535 OF 2020(N) 3 from the date of production of a certified copy of this judgment. Till orders are thus passed, further coercive proceedings initiated including revenue recovery proceedings pursuant to Ext.P-4 for enforcement of the impugned Ext.P1 order will be kept in abeyance. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. ALEXANDER THOMAS JUDGE vgd

WP(C).No.1535 OF 2020(N) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORDER OF ASSESSMENT FOR AY 2013-14 DATED 19.08.2019. EXHIBIT P2OF MEMORANDUM OF APPEAL FOR AY 2013-14. EXHIBIT P3OF APPLICATION FOR STAY FOR AY 2013-14. EXHIBIT P4OF REVENUE RECOVERY NOTICE FOR AY 2013-14.