Krishna Industries 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.1461 OF 2020(G) PETITIONER: KRISHNA INDUSTRIES II/225E, GODOWN ROAD, CHERANALLOOR, COCHIN-682034, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, SMT. LATHA AJITH. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, KALAMASSERY AT KAKKANAD, COCHIN-682030. 2 ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX COMPLEX, THEVARA, COCHIN-682015. 3 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD, COCHIN-682030. SRI.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.1461 OF 2020(G) 2 ALEXANDER THOMAS, J. =========================== W.P(C) No.1461 of 2020 =========================== Dated this the 20th 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, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts.

Heard Sri.Tomson T. Emmanuel, 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 take up the matters in Ext.P3 delay condonation application and Ext.P4 stay application filed in Ext.P2 appeal 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 2 months from the date of production of a certified copy of this judgment. Until orders are passed on the abovesaid Ext.P3 delay condonation and Ext.P4

WP(C).No.1461 OF 2020(G) 3 stay application, or final orders on Ext.P2 appeal, whichever is earlier, 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 N //// PA to Judge JUDGE

WP(C).No.1461 OF 2020(G) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORDER DATED 24.09.2018 COMPLETED BY 1ST RESPONDENT, UNDER THE CST ACT FOR 2016-17. EXHIBIT P2OF APPEAL DATED 19.06.2019 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT.P1 ORDER. EXHIBIT P3OF PETITION FOR CONDONING DELAY SUBMITTED BEFORE 2ND RESPONDENT ALONG WITH EXT.P2 APPEAL. EXHIBIT P4OF PETITION FOR STAY SUBMITTED BEFORE 2ND RESPONDENT ALONG WITH EXT.P2 APPEAL. EXHIBIT P5OF DEMAND NOTICE NO.A5-5003/19 DATED 27.12.2019 ISSUED TO PETITIONER FIRM BY 3RD RESPONDENT, PURSUANT TO EXT. P1 DEMAND.