Sri Venketeswara Paper Copmany vs. The Assistant Commissioner (Assmt) - Kerala High Court, 21 January 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS TUESDAY, THE 21ST DAY OF JANUARY 2020 / 1ST MAGHA, 1941 WP(C).No.1580 OF 2020(V) PETITIONER: SRI VENKETESWARA PAPER COMPANY, MERCHANTS ROAD, BROADWAY, ERNAKULAM, PIN - 682 031, REPRESENTED BY ITS MANAGER SRI.N.CHINA VENKATARAMAN. BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.HARIMA HARIHARAN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (ASSMT), SPECIAL CIRCLE-II, COMMERCIAL TAXES, ERNAKULAM - 682 015. 2 THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS), COMMERCIAL TAX COMPLEX, THEVARA, ERNAKULAM - 682 015. 3 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX, ERNAKULAM AT CIVIL STATION, KAKKANAD - 682 030. SMT.THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.1580 OF 2020(V) 2 ALEXANDER THOMAS, J. =========================== W.P(C) No.1580 of 2020 =========================== Dated this the 21st day of January, 2020

JUDGMENT Against Ext.P1 order, the petitioner has filed Ext.P2 appeal and Ext.P4 stay petition, along with Ext.P3 petition to condone delay. The petitioner's grievance is that during the pendency of the stay petition, Ext.P-5 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. K.S.Hariharan Nair, 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 2 nd respondent shall consider Ext.P4 stay application and Ext.P3 delay petition together and after affording reasonable opportunity of being heard to the petitioner through their authorised representative/counsel, if any, shall WP(C).No.1580 OF 2020(V) 3 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. Till orders are thus passed, further coercive proceedings initiated including revenue recovery proceedings pursuant to Ext.P-5 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.1580 OF 2020(V) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 29/01/2019 FOR THE YEAR 2017-18. EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 26/12/2019 AGAINST EXT.P1. EXHIBIT P3 COPY OF THE PETITION FOR CONDONATION OF DELAY DATED 26/12/2019 IN EXT.P2 APPEAL. EXHIBIT P4 COPY OF THE PETITION FOR STAY DATED 26/12/2019 IN EXT.P2 APPEAL. EXHIBIT P5 COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 02/09/2019.