Voltamp Services vs. The State Tax Officer - Kerala High Court, 29 November 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 29TH DAY OF NOVEMBER 2019 / 8TH AGRAHAYANA, 1941 WP(C).No.32438 OF 2019(D) PETITIONER : VOLTAMP SERVICES, 44/1539, ASOKA ROAD, KALOOR, ERNAKULAM-682 014, REPRESENTED BY ITS AUTHORISED SIGNATORY SRI. SHIMJITH METHATTA. BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.HARIMA HARIHARAN SHRI.RAJATH R NATH RESPONDENTS : 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, 2ND CIRCLE, KALAMASSERY AT KAKKANAD-682 030. 2 THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, THEVARA, ERNAKULAM - 682 015. BY GOVT.PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING : WP(C).No.32438 OF 2019(D) 2

J U D G M E N T Against Exts.P1 and P1(a) assessment orders under the Kerala Value Added Tax Act, the petitioner has preferred Exts.P2 and P2(a) appeals together with Exts.P3 and P3(a) stay petitions 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 Exts.P1 and P1(a) assessment orders.

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 2nd respondent shall consider and pass reasoned orders on Exts.P3 and P3(a) stay petitions 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 Exts.P1 and P1(a) assessment orders shall be kept in abeyance

WP(C).No.32438 OF 2019(D) 3 till such time as orders are passed by the 2nd 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 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE RKM

WP(C).No.32438 OF 2019(D) 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 31.1.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P1 A COPY OF ASSESSMENT ORDER DATED 25.5.2018 ISSUED BY TEH IST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 21.11.2019 AGAINST EXT.P1. EXHIBIT P2 A COPY OF THE APPEAL MEMORANDUM DATED 21.11.2019 AGAINST EXT.P1(A). EXHIBIT P3 COPY OF THE STAY PETITION DATED 21.11.2019 IN EXT. P2 APPEAL. EXHIBIT P3 A COPY OF THE STAY PETITION DATED 21.11.2019 IN EXT.P2(A) APPEAL.