Mikas Convention Centre vs. The State Tax Officer (Lt) - 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.790 OF 2020(W) PETITIONER: MIKAS CONVENTION CENTRE MURUKKUMMOODU, KUTTITHERUVU, KAYAMKULAM - 690 537, REP. BY ITS PROPRIETOR, K. A. SETHUNATH, AGED 54 YEARS, S/O. ACHANKUNJU, SREENADAM HOUSE, CHIRAKADAVAM MURI, KAYAMKULAM, THROUGH HIS POWER OF ATTORNEY HOLDER DEEPTHI BABU, AGED 44 YEARS, W/O. M. BABU, THEKKEKALATHATTEL, GOVINDAMUTTOM P. O., KAYAMKULAM - 690 527. BY ADVS. SRI.RINNY STEPHEN CHAMAPARAMPIL SMT.ASHA ELIZABETH MATHEW RESPONDENTS: 1 THE STATE TAX OFFICER (LT) STATE GOODS AND SERVICES TAX DEPARTMENT, MELUVALLIL BUILDINGS, NEAR KALLUPALAM, ALAPPUZHA - 688 011. 2 THE STATE TAX OFFICER (IB) STATE GOODS AND SERVICES TAX DEPARTMENT, MELUVALLIL BUILDINGS, NEAR KALLUPALAM, ALAPPUZHA - 688 011. 3 THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS) OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX, BAPPUJI NAGAR, ASRAMAM, KOLLAM - 691 002. 4 THE INSPECTING ASSISTANT COMMISSIONER O/O. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MINI CIVIL STATION, CHENGANNUR - 689 121. BY ADVS. 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: W.P(C). No. 790 of 2020 2 ALEXANDER THOMAS, J. ------------------------------------ W.P(C). No. 790 of 2020 ------------------------------------ Dated this the 14th day of January, 2020

JUDGMENT Against Ext.P1 penalty order, the petitioner has filed Ext.P2 appeal and along with 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.Rinny Stephen Chamaprampil, learned counsel appearing for the petitioner and Smt.M.M.Jasmine, 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 3rd respondent shall take up the matters in Ext.P-3 stay application filed in Ext.P-2 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 two months from the date of production of a certified copy of this judgment. Until orders are thus passed on the abovesaid delay 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, JUDGE KAS APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PENALTY ORDER IN RESPECT OF THE ASSESSMENT YEAR 2016-17. EXHIBIT P2 AOF THE APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT AS APPEAL NO.1/2020 AGAINST EXHIBIT P1 PENALTY ORDER. EXHIBIT P3 AOF THE STAY PETITION FILED BY THE PETITIONER ALONG WITH EXHIBIT P2 APPEAL NO.1/2020 BEFORE THE 3RD RESPONDENT AGAINST EXHIBIT P1 PENALTY ORDER. EXHIBIT P4 AOF THE DEMAND NOTICE DATED 7.5.2019 ISSUED BY THE 4TH RESPONDENT. RESPONDENT'S/S EXHIBITS: NIL //// PA TO JUDGE