Edappally Bank Officers Welfare Society vs. The State Tax Officer (Works Contract) - Kerala High Court, 27 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 WEDNESDAY, THE 27TH DAY OF NOVEMBER 2019 / 6TH AGRAHAYANA, 1941 WP(C).No.32155 OF 2019(T) PETITIONER/S: EDAPPALLY BANK OFFICERS WELFARE SOCIETY ER-384/11, EBOWS HEIGHTS, VATTEKUNNAM , EDAPPALLY NORTH, ERNAKULAM DISTRICT, ERNAKULAM, PIN- 682 024. REPRESENTED BY ITS PRESIDENT AND SECRETARY. BY ADV. SHRI.SIVANKUTTY S. RESPONDENT/S: 1 THE STATE TAX OFFICER (WORKS CONTRACT) S.G. AND S.T DEPARTMENT ,ERNAKULAM , KOCHI - 682 015 2 THE DEPUTY COMMISSIONER (APPEALS) S.G. AND S.T DEPARTMENT, STATE GOODS AND SERVICES TAX OFFICE COMPLEX, PERUMANOOR P.O, THEVARA, KOCHI- 682015 GOVT.PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C) No.32155/19 2

JUDGMENT Against Exts.P1 and P2 assessment orders under the Kerala Value Added Tax Act, the petitioner has preferred Exts.P3 and P4 appeals together with Exts.P3(a) and P4(a) stay petitions before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petitions, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Exts.P1 and P2 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(a) and P4(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 P2 assessment orders shall be kept in abeyance 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

okb //// P.S. to Judge APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR 2013- 14 DATED 25/09/2019 U/S.25(1) OF THE KVAT ACT, 2003 EXHIBIT P2OF THE ASSESSMENT ORDER FOR 2014- 15 DATED 25/09/2019 U/S.25(1) OF THE KVAT ACT, 2003 EXHIBIT P3OF THE APPEAL FILED ON 13.11.2019 AGAINST THE ASSESSMENT ORDER FOR 2013-14. EXHIBIT P3(a) AOF THE INTERLOCUTORY COLLECTION DISPUTED TAX FOR 2013-14. EXHIBIT P3(b) AOF THE INTERLOCUTORY APPLICATION FILED ON 13-11-2019 FOR ADVANCEMENT OF HEARING OF APPEAL FOR THE YEAR 2013-14. EXHIBIT P4OF THE APPEAL FILED ON 13-11-2019 AGAINST THE ASSESSMENT ORDER FOR 2014-15. EXHIBIT P4(a) AOF THE INTERLOCUTORY COLLECTION DISPUTED TAX FOR 2014-15. EXHIBIT P4(b) AOF THE INTERLOCUTORY APPLICATION FILED ON 13-11-2019 FOR ADVANCEMENT OF HEARING OF APPEAL FOR THE YEAR 2014-15.