Artech Realtors PVT. LTD. vs. The Assistant Commissioner Of State Tax (Wc) - Kerala High Court, 05 December 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 WP(C).No.33032 OF 2019(D) PETITIONER ARTECH REALTORS PVT. LTD. THYCAUD, THIRUVANANTHAPURAM 695 014, REPRESENTED BY ITS MANAGING DIRECTOR T.S ASOK. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL SHRI.RAHUL A. RESPONDENTs 1 THE ASSISTANT COMMISSIONER OF STATE TAX (WC), STATE GOODS AND SERVICES TAX, WORKS CONTRACT, TAX TOWERS, KARAMANA, THIRUVNANANTHAPURAM 695 002. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWEERS, KARAMANA, THIRUVANANTHAPURAM PIN 695 002 OTHER PRESENT: GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).33032/2019 2

JUDGMENT Against Ext.P4 series of modified assessment orders under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P5 rectification application before the 1st respondent. It is the case of the petitioner that even prior to considering the application, recovery steps are taken by the respondents against the petitioner for recovery of the amounts.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:

The 1st respondent shall consider and pass reasoned orders on Ext.P5 rectification application within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P4 series of modified assessment orders shall be kept in abeyance till such time as orders are passed by the 1st respondent as directed above and communicated to the petitioner.

The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 1st respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE Mrcs/5. 12. APPENDIX EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDERS DATED 26-10- 2015 FOR THE FIRST QUARTER OF 2015-16 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) EXHIBIT P1(a) COPY OF THE ASSESSMENT ORDERS DATED 27-11- 2015 FOR THE SECOND QUARTER 2015-16 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) EXHIBIT P1 (b) COPY OF THE ASSESSMENT ORDERS DATED 27-02- 2016 FOR THE THIRD QUARTER OF 2015-16 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) EXHIBIT P1 (c) COPY OF THE ASSESSMENT ORDERS DATED 19-05- 2016 FOR THE FOURTH QUARTER OF 2015-16 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) EXHIBIT P2 COPY THE COMMON ORDER DATED 28-04-2018 ISSUED BY THE 2ND RESPONDENT EXHIBIT P3 COPY OF LETTER DATED 25-07-2018 ADDRESSED TO THE 1ST RESPONDENT EXHIBIT P3 (a) COPY OF LETTER DATED 08-08-2018 ADDRESSED TO THE 1ST RESPONDENT. EXHIBIT P4 COPY OF THE MODIFIED ORDER DATED 14-08-2018 ISSUED BY THE 1ST RESPONDENT FOR THE 1ST QUARTER OF 2015-16 EXHIBIT P4 (a) COPY OF THE MODIFIED ORDER DATED 14-08-2018 ISSUED BY THE 1ST RESPONDENT FOR THE 2ND QUARTER OF 2015-16 EXHIBIT P4 (b) COPY OF THE MODIFIED ORDER DATED 1`4-08- 2018 ISSUED BY THE 1ST RESPONDENT FOR THE 3RD QUARTER OF 2015-16 EXHIBIT P4 (c) COPY OF THE MODIFIED ORDER DATED 14-08-2018 ISSUED BY THE 1ST RESPONDENT FOR THE 4TH QUARTER OF 2015-16 EXHIBIT P5 COPY OF LETTER/APPLICATION DATED 31-08-2018 ADDRESSED TO THE 1ST RESPONDENT.