Jose Kurian And Sons PVT. LTD. vs. The Asst. Commissioner Of State Tax - 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.1395 OF 2020(Y) PETITIONER: JOSE KURIAN AND SONS PVT. LTD. SHANMUGHAM ROAD, ERNAKULAM, REPRESENTED BY ITS MANAGING DIRECTOR, RENNY P DAMIAN BY ADVS. SMT.S.K.DEVI SRI.M.RAJ MOHAN SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE ASST. COMMISSIONER OF STATE TAX DEPARTMENT OF STATE GOODS AND SERVICES TAX, SPL. CIRCLE I, ERNAKULAM-682015. 2 THE DEPUTY COMMISSIONER(APPEALS) DEPARTMENT OF STATE GOODS ANS SERVICES TAX, ERNAKULAM-682015. 3 ASSISTANT COMMISSIONER OF STATE TAX , DEPARTMENT OF STATE GOODS AND SERVICES TAX, KAKKANAD, ERNAKULAM-682030. 4 STATE BANK OF INDIA BROADWAY BRANCH, CSI COMPLEX, ERNAKULAM-682011, REPRESENTED BY ITS BRANCH MANAGER. SMT.THUSHARA JAMES, GOVT.PLEADER SRI.A.KUMAR FOR R4 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.1395 OF 2020(Y) 2 ALEXANDER THOMAS, J ============================ W.P.(C). NO. 1395 OF 2020 ============================================== Dated this the 20th day of January 2020

J U D G M E N T Against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal and Ext.P3 stay petition. 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. S.K. Devi learned counsel appearing for the petitioner and Smt. Thushara James learned Government Pleader appearing for the respondents 1 to 3 and Sri. A. Kumar, learned standing counsel appearing for R4 State Bank of India.

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 stay application 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 two months from the date of production of a certified copy of this judgment. Until orders are thus passed on the abovesaid Ext.P3 stay application, further coercive steps including garnishee proceedings for enforcement of the WP(C).No.1395 OF 2020(Y) 3 impugned orders at Ext.P1 assessment 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.1395 OF 2020(Y) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32071566824/KGST DATED 29.03.2019. EXHIBIT P2OF THE APPEAL DATED 10.04.2019. EXHIBIT P3OF THE STAY PETITION DATED 10.4.2019.