Artech Realtors PVT. LTD. vs. The State Tax Officer (Ib) - 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.32408 OF 2019(A) 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 RESPONDENTS : 1 THE STATE TAX OFFICER (IB), STATE GOODS AND SERVICES TAX DEPARTMENT, 5TH FLOOR, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 002 2 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX, WORKS CONTRACT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3 THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 002 4 THE DEPUTY TAHSILDAR, THIRUVANANTHAPURAM TALUK, TALUK OFFICE, THIRUVANANTHAPURAM - 695 023. BY GOVT.PLEADER DR.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.32408 OF 2019(A) 2

JUDGMENT Against Exts.P1 and P2 penalty order and assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Exts.P3 and P3(a) appeals, Exts.P4 and P4(a) delay condonation petitions, Exts.P5 and P5(a) stay petitions before the 3rd respondent. Ext P6 is the demand notice. 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 P2 penalty order and assessment order.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. Taking note of the fact that the delay occasioned in filing the appeal before the 3rd respondent ranges from 7 days to 103 days, I deem it appropriate to condone the same and direct the 3rd respondent to consider and pass reasoned orders on Exts.P5 and P5(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 pursuant to Ext.P6 demand notice for recovery of amounts confirmed against the petitioner by Exts.P1 and P2 penalty order and assessment order shall be kept in abeyance till such time as orders are passed by the 3rd

WP(C).No.32408 OF 2019(A) 3 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 RKM

WP(C).No.32408 OF 2019(A) 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF THE PENALTY ORDER DATED 04-12-2018 FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 25-03-2019 FOR THE YEAR 2012-13 ISSUED BY THE 2ND RESPONDENT EXHIBIT P3 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1 ORDER FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P3 A COPY OF APPEAL MEMORANDUM AGAINST EXT.P2 ORDER FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P4 COPY OF THE PETITION FOR CONDONING DELAY FILED ALONG WITH EXT P3 APPEAL. EXHIBIT P4 A COPY OF THE PETITION FOR CONDONING DELAY FILED ALONG WITH EXT. P3 APPEAL. EXHIBIT P5 COPY OF THE STAY PETITION FILED ALONG WITH EXT.P3 APPEAL EXHIBIT P5 A COPY OF THE STAY PETITION FILED ALONG WITH EXT.P3(A) APPEAL EXHIBIT P6 COPY OF DEMAND NOTICE DATED 23-10-2019 ISSUED BY THE 4TH RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P2 ORDER.