Classic Paints vs. The Assistant Commissioner (Assessment - Kerala High Court, 14 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 14TH DAY OF JANUARY 2020 / 24TH POUSHA, 1941 WP(C).No.834 OF 2020(D) PETITIONER/S: CLASSIC PAINTS 'THE MONARCH',3RD FLOOR,P.T.USHA ROAD, ERNAKULAM,COCHIN-11,REPRESENTED BY ITS PARTNER,M.T.ANTONY. BY ADVS. SRI.R.MURALEEDHARAN DR.ANIES GEORGE RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT SPECIAL CIRCLE-II,KERALA STATE GOODS AND SERVICES TAX DEPARTMENT,ERNAKULAM, COCHIN,PIN-682015. 2 THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM,COCHIN,PIN-682015. 3 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT,ERNAKULAM AT CIVIL STATION, KAKKANAD,PIN-682030. OTHER PRESENT: SMT.JASMINE.M.M., GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ALEXANDER THOMAS, J. ================== W.P.(C).No. 834 of 2020 ================== Dated this the 14th day of January, 2020

J U D G M E N T Against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P-3 stay petition before the 2nd respondent appellate authority. The petitioner's grievance in this writ petition is that, before the appellate authority could consider the interim stay application, coercive recovery proceedings have been initiated. The petitioner submits that it is unjust to enforce recovery through coercive proceedings, when the stay application is still undisposed of.

Heard Sri.R.Muraleedharan, learned counsel appearing for the petitioner and Smt.M.M.Jasmine, learned Govt. Pleader appearing for the respondents.

After hearing both sides and after taking note of the facts and circumstances of the case, it is ordered that the 2nd respondent- appellate authority shall consider Ext.P3 stay petition within two months from the date of production of a certified copy of this judgment. Till orders are passed on Ext.P-3 stay petition, further coercive proceedings for recovery of the disputed amounts in the - : 3 :- impugned order shall be kept in abeyance. With these observations and directions, the Writ Petition (Civil) stands finally disposed of. k+ ALEXANDER THOMAS, JUDGE - : 4 :- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST

RESPONDENT

SEC.25(1),DATED 05.07.2019. EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT,DATED 05.08.2019. EXHIBIT P3OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BEFORE THE 2ND RESPONDENT DATED 06.08.2019. EXHIBIT P4OF THE DEMAND NOTICE ISSUED UNDER R.R.ACT BY THE 3RD RESPONDENT,DATED 21.12.2019.