Sai Export Enterprises vs. The Assistant Commissionerassessment) - 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.1677 OF 2020(H) PETITIONER: SAI EXPORT ENTERPRISES, MANGAD, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER K.R USHASREE BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE ASSISTANT COMMISSIONER(ASSESSMENT) STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, KOLLAM 691 001 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, SALES TAX COMPLEX, SASTHAMANGALAM, THIRUVANANTHAPURAM 691 005, REPRESENTED BY ITS SECRETARY. SMT.THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ALEXANDER THOMAS, J. ------------------------------------- W.P.(C) No. 1677 of 2020 ------------------------------------- Dated this the 22nd day of January, 2020

J U D G M E N T The petitioner is an assessee on the rolls of the 1st respondent. The assessments of the petitioner for the years 2014-15(VAT), 2015-16(VAT) & 2015-16(CST) had been completed by the 1st respondent by separate orders as per Exts.P-1, P-1(a) & P-1(b) orders respectively. The petitioner had challenged the above orders before the Deputy Commissioner (Appeals), who has partially modified the assessments for the years 2014-15(VAT) & 2015-16(VAT) and rejected the appeal for the year 2015-16(CST) by separate orders as per Exts.P-2, P-2(a) & P-2(b) respectively. Aggrieved by the above, the petitioner has filed second appeals before the 2nd respondent as per Exts.P-3, P-3(a) & P-3(b) with stay applications as per Exts.P-4, P-4(a) & P-4(b). 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 ..3.. 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 Exts.P-4, P-4(a) & P-4(b) stay applications filed in Exts.P-3, P-3(a) & P-3(b) 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 six weeks 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 order will be kept in abeyance. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. ALEXANDER THOMAS, JUDGE MMG ..4.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P1(a) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P1(b) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 (CST) EXHIBIT P2 COPY OF ORDER ISSUED BY THE DY. COMMISSIONER (APPEALS) KOLLAM FOR THE YEAR 2014-15 EXHIBIT P2(a) COPY OF ORDER ISSUED BY THE DY. COMMISSIOENR (APPEALS) KOLLAM FOR THE YEAR 2015-16 EXHIBIT P2(b) COPY OF ORDER ISSUED BY THE DY. COMMISSIONER (APPEALS) KOLLAM FOR THE YEAR 2015-16 (CST) EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3(a) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3(b) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4(a) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4(b) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.