M/S.Chakolas Homes Private Limited vs. The Deputy Commissioner (Appeals) - 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.1449 OF 2020(E) PETITIONER: M/S.CHAKOLAS HOMES PRIVATE LIMITED, PANDIT KARUPPAN ROAD, THEVARA, ERNAKULAM. REPRESENTED BY ITS MANAGING DIRECTOR, MR. MATHEW L CHKOLAS. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.ABRAHAM JOB SRI.AJAY V.ANAND RESPONDENTS: 1 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM 682 016. 2 THE ASSISTANT COMMISSIONER (WC), O/O DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, STATE GOODS AND SERVICES TAX COMPLEX, PERUMANOOR, KOCHI 682 015. 3 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AT CIVIL STATION, KAKKANAD, ERNAKULAM 682 030. 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.1449 OF 2020(E) 2 ALEXANDER THOMAS, J ============================ WP(c) NO. 1449/2020 ============================================== Dated this the 20th day of January 2020

J U D G M E N T Against Ext.P1 order, the petitioner has filed Ext.P2 appeal and Ext.P3 stay petition, along with Ext.P4 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.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 take up the matters in Ext.P4 delay condonation application and Ext.P3 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 thus passed on the abovesaid Exts.P4 and P32 delay

WP(C).No.1449 OF 2020(E) 3 condonation and 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 N //// PA to Judge JUDGE

WP(C).No.1449 OF 2020(E) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER OF ASSESSMENT FOR A.Y 2013-14 DATED 19.09.2019 PASSED BY THE 2ND RESPONDENT. EXHIBIT P2OF THE MEMORANDUM OF APPEAL FOR A.Y 2013-14. EXHIBIT P3OF THE APPLICATION FOR STY FOR A.Y 2013-14. EXHIBIT P4OF THE APPLICATION TO CONDONE THE DELAY IN FILING THE APPEAL FOR A.Y 2013-14. EXHIBIT P5 AOF THE REVENUE RECOVERY NOTICE DATED 20.12.2019 ISSUED BY THE 3RD RESPONDENT.