Hungers End vs. The State Of Kerala - Kerala High Court, 04 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 WEDNESDAY, THE 04TH DAY OF DECEMBER 2019 / 13TH AGRAHAYANA, 1941 WP(C).No.32841 OF 2019(E) PETITIONER: HUNGERS END, OPP.RESERVE BANK,ERNAKULAM NORTH, PIN-682018,REPRESENTED BY ITS PROPRIETRIX MRS.SONIYA SIYAD. BY ADVS. SRI.SOJAN MATHEW SRI.V.C.CHARLY SRI.K.N.KRISHNAN NAMBOOTHIRI SMT.K.J.VALSALA KUMARI RESPONDENTS: 1 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT,2ND CIRCLE,KALAMASSERY AT CIVIL STATION,KAKKANAD,PIN- 682030. 3 THE DEPUTY COMMISSIONER(APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT,ERNAKULAM,PIN-682015. 4 THE DEPUTY TAHSILDAR, REVENUE RECOVERY KANAYANNUR TALUK, ERAKULAM,PIN-682011. SMT. THUSHARA JAMES; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.32841 OF 2019 2

JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal and stay petition before the 3rd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 assessment order.

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 3rd respondent to consider and pass reasoned orders on Ext.P2 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

Recovery steps pursuant to ExtP3 Demand Notice for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order shall be kept in abeyance till such time as orders are passed by the 3rd 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 3rd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.32841 OF 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER DATED 30.10.2018 ISSUED BY THE 2ND RESPONDENT EXHIBIT P2OF THE K V A T APPEAL MEMORANDUM ALONGWITH APPLICATION FOR STAY FILED BY THE PETITIONER BEFORE THE 03RD RESPONDENT EXHIBIT P3OF THE DEMAND NOTICE DATED 04.06.2019 ISSUED BY THE 4TH RESPONDENT.