Venus Agencies vs. The State Tax Officer - Kerala High Court, 03 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 TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941 WP(C).No.32727 OF 2019(M) PETITIONER/S: VENUS AGENCIES PUNNAYUR, AKALAD P.O., THRISSUR, PIN-680518, REPRESENTED BY ITS MANAGING PARTNER SRI.ABDUL LATHEEF K.K. BY ADVS. SRI.K.S.HARIHARAN NAIR SRI.P.F.JOY SMT.HARIMA HARIHARAN SHRI.RAJATH R NATH RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT CHAVAKKAD, THRISSUR-680506. 2 THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS), COMMERCIAL TAXES COMPLEX, POOTHOLE THRISSUR, PIN-680004. 3 THE DEPUTY TAHSILDAR (RR), PONNANI TALUK, MALAPPURAM-679577. GOVERNMENT PLEADER DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.32727 OF 2019(M) 2

JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 delay condonation application and Ext.P4 stay petition before the 2nd 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:

Taking note of the fact that the delay in approaching the 2nd respondent is only 133 days, I deem it appropriate to condone the delay and direct the 2nd respondent to consider and pass reasoned orders on Ext.P4 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 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 2nd respondent as directed above and communicated to the petitioner.

WP(C).No.32727 OF 2019(M) 3

The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE WP(C).No.32727 OF 2019(M) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 28.02.2019 FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 27.11.2019 AGAINST EXT.P1. EXHIBIT P3 COPY OF THE DELAY CONDONATION PETITION DATED 27.11.2019 IN EXT. P2 APPEAL. EXHIBIT P4 COPY OF THE STAY PETITION DATED 27.11.2019 IN EXT.P2 APPEAL. EXHIBIT P5 COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 02.11.2019.