Vigi Sebastian vs. State Tax Officer - Kerala High Court, 20 January 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 20TH DAY OF JANUARY 2020 / 30TH POUSHA, 1941 WP(C).No.1485 OF 2020(I) PETITIONER: VIGI SEBASTIAN AGED 51 YEARS PROPRIETOR, BENZ AUTOMOBILES, NEAR PAREL CHURCH, KURISUMOODU P.O., CHANGANACHERRY-686101. BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR RESPONDENTS: 1 STATE TAX OFFICER 1ST CIRCLE, CHANGANACHERRY-686101. 2 INTELLIGENCE OFFICER, (INVESTIGATION BRANCH), OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INT), COMMERCIAL TAXES, KOTTAYAM-686001. 3 DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686001. 4 DEPUTY TAHSILDAR, CHANGANACHERRY TALUK, PIN-686001. SMT.THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.1485 OF 2020(I) 2 ALEXANDER THOMAS, J. =========================== W.P(C) No.1485 of 2020 =========================== Dated this the 20th day of January 2020

JUDGMENT Against Ext.P1 order, the petitioner has filed Exts.P4 appeal and Ext.P4(a) delay application and P4(b) stay petition, along with Ext.P5 appeal, P5(a) delay condonation petition, P5(b) stay petition and P6 appeal, P6(a) stay petition. The petitioner's grievance is that during the pendency of the stay petition, 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 James, learned Government Pleader appearing for the respondents.

It appears that the petitioner has filed a single writ petition in respect of his grievances relating to separate assessment years. The petitioner's contentions regarding Exts.P4 and P5 appeals are left open to be decided in other appropriate proceedings and liberty is accorded to the petitioner to work out his remedies in that regard in the manner known to law. Being aggrieved by Ext.P3 order, the petitioner has filed Ext.P6 appeal without delay and Ext.P6(a) is the stay application which is said to be now pending before the 2nd respondent. The 3rd respondent will take up the plea

WP(C).No.1485 OF 2020(I) 3 made by the petitioner in Ext.P6(a) stay application and after affording reasonable opportunity of being heard to the petitioner, will pass orders thereon, disposing the said stay application within 2 months from the date of production of a certified copy of this judgment. Until Ext.P6(a) stay application is disposed of, further coercive steps for enforcement of the impugned Ext.P3order will be kept in abeyance. Petitioner may institute separate proceedings to file two writ petitions in the stay order. All other issues are left open to be raised by the petitioner in separate appropriate proceedings. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. ALEXANDER THOMAS N JUDGE

WP(C).No.1485 OF 2020(I) 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER FOR 2014-15 DATED 19.1.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER FOR 2014-15 DATED 15.5.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE ASSESSMENT ORDER FOR 2016-17 DATED 26.3.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4OF THE APPEAL MEMORANDUM AGAINST EXT.P1 FILED BEFORE THE 3RD RESPONDENT ON 15.10.2019. EXHIBIT P4(A)OF THE APPLICATION FOR CONDONATION DELAY FILED IN EXT.P4 APPEAL BEFORE THE 3RD RESPONDENT ALONG WITH MEDICAL CERTIFICATE. EXHIBIT P4(B)OF THE PETITION FOR STAY FILED IN EXT.P4 APPEAL BEFORE THE 3RD RESPONDENT. EXHIBIT P4(C)OF THE PETITION FOR URGENT HEARING FILED IN EXT.P4 APPEAL BEFORE THE 3RD RESPONDENT. EXHIBIT P5OF THE APPEAL MEMORANDUM AGAINST EXT.P2 FILED BEFORE THE 3RD RESPONDENT ON 15.10.2019. EXHIBIT P5(A)OF THE APPLICATION FOR CONDONATION DELAY FILED IN EXT.P5 APPEAL BEFORE THE 3RD RESPONDENT. EXHIBIT P5(B)OF THE PETITION FOR STAY FILED IN EXT.P5 APPEAL BEFORE THE 3RD RESPONDENT. EXHIBIT P5(C)OF THE PETITION FOR URGENT HEARING FILED IN EXT.P5 APPEAL BEFORE THE 3RD RESPONDENT. EXHIBIT P6OF THE APPEAL MEMORANDUM AGAINST EXT.P3 FILED BEFORE THE 3RD RESPONDENT ON 16.1.2020. WP(C).No.1485 OF 2020(I) 5 EXHIBIT P6(A)OF THE APPLICATION FOR STAY FILED IN EXT.P6 APPEAL BEFORE THE 3RD RESPONDENT. EXHIBIT P6(B)OF THE PETITION FOR URGENT HEARING FILED IN EXT.P6 APPEAL BEFORE THE 3RD RESPONDENT. EXHIBIT P7OF THE DEMAND NOTICE NO.RRC 2019/6235/05 DATED 5.10.2019 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P8OF THE DEMAND NOTICE NO.RRC NO.2019/6238/05 DATED 5.10.2019 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P9OF THE DEMAND NOTICE NO.RRC NO.2019/9308/05 DATED 24.12.2019 ISSUED BY THE 4TH RESPONDENT. //// P.A. to Judge