Abad Builders vs. State Of Kerala - Kerala High Court, 22 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 22ND DAY OF NOVEMBER 2019/1ST AGRAHAYANA, 1941 WP(C).No.28495 OF 2019(J) PETITIONER: ABAD BUILDERS 8TH FLOOR, ABAD NUCLEUS MALL, NH 49, MARADU P.O, KOCHI, PIN 682 304, REPRESENTED BY ITS PARTNER. BY ADVS.SRI.A.A.ZIYAD RAHMAN SRI.LAL K.JOSEPH RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS COMMISSIONER TO STATE GOODS AND SERVICES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN 695 001 2 THE ASSISTANT COMMISSIONER(WORKS CONTRACT0 OFFICE OF THE DEPUTY COMMISSIOENR, STATE GOODS AND SERVICES DEPARTMENT,K CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, PIN 682 018 3 THE STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, CIVIL STATION, KAKKANAD, ERNAKULAM, PIN 682 030 BY SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.28495/2019 : 2 :

J U D G M E N T The petitioner has approached this Court aggrieved by Ext.P5 series of revenue recovery notices that were served on him without serving copies of the assessment orders based on which the recovery notices were issued.

When the matter came up for admission, this Court, by an interim order dated 25.10.2019, stayed the recovery proceedings pending receipt of instructions from the respondents. On 5.11.2019, the learned Government Pleader produced copies of the assessment orders passed in relation to the petitioner, and the said assessment orders were handed over to counsel for the petitioners. When the matter came up for orders today, the learned counsel for the petitioner refers to I.A.No.1/2019 filed in the writ petition, producing copies of the appeals and stay petitions preferred against the assessment orders that were handed over to him on the last occasion. Ext.P7 series are the appeals and Ext.P8 series are the stay petitions preferred before the Deputy Commissioner of W.P.(C).No.28495/2019 : 3 : Commercial Taxes (Appeals), Ernakulam. The limited prayer of the petitioner, at this stage, is for a direction to the Deputy Commissioner of Commercial Taxes (Appeals), Ernakulam to consider and pass orders on the stay petitions, expeditiously, and to continue the stay against recovery proceedings, pending disposal of the stay petitions by the said authority.

I have heard the learned counsel for the petitioner as also the learned Government Pleader 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 by directing the Deputy Commissioner of Commercial Taxes (Appeals), Ernakulam to consider and pass orders on Ext.P8 series of stay petitions within one month from the date of receipt of a copy of this judgment, after hearing the petitioner. The stay granted by this Court against recovery proceedings, pursuant to Ext.P5 series of revenue recovery notices, shall be kept in abeyance till such time as orders are passed by the Deputy Commissioner of Commercial Taxes (Appeals), Ernakulam, and the orders communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this W.P.(C).No.28495/2019 : 4 : judgment, copies of appeals and stay petitions, before the Deputy Commissioner of Commercial Taxes (Appeals), Ernakulam, and also the 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE prp/22/11/19

W.P.(C).No.28495/2019 : 5 : APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 20-05-2015 PERTAINING TO THE ASSESSMENT YEARS 2008-09 EXHIBIT P1 AOF THE NOTICE DATED 20-05-2015 PERTAINING TO THE ASSESSMENT YEARS 2010-11 EXHIBIT P1 BOF THE NOTICE DATED 20-05-2015 PERTAINING TO THE ASSESSMENT YEARS 2011-12 EXHIBIT P1 COF THE NOTICE DATED 20-05-2015 PERTAINING TO ASSESSMENT YEARS 2012-13 EXHIBIT P2OF THE OBJECTION TO EXT P1 DATED NIL, WHICH WERE RECEIVED IN THE OFFICE OF THE 2ND RESPONDENT ON 1/7/2015 EXHIBIT P2 AOF THE OBJECTION TO EXT P1(A) DATED NIL, WHICH WERE RECEIVED IN THE OFFICE OF THE 2ND RESPONDENT ON 1/7/2015 EXHIBIT P2 BOF THE OBJECTION TO EXT P1(B) DATED NIL, WHICH WERE RECEIVED IN THE OFFICE OF THE 2ND RESPONDENT ON 1/7/2015 EXHIBIT P2 COF THE OBJECTION TO EXT P1(C) DATED NIL, WHICH WERE RECEIVED IN THE OFFICE OF THE 2ND RESPONDENT ON 1/7/2015 EXHIBIT P3 PERTAINING TO THE ASSESSMENT YEAR 2008-09 EXHIBIT P3 A PERTAINING TO THE ASSESSMENT YEAR 2010-11 EXHIBIT P3 B PERTAINING TO THE ASSESSMENT YEAR 2011-12

W.P.(C).No.28495/2019 : 6 : EXHIBIT P3 C PERTAINING TO THE ASSESSMENT YEAR 2012-13 EXHIBIT P4 EXT. P3 EXHIBIT P4 A EXT. P3(A) EXHIBIT P4 B EXT. P3(b) EXHIBIT P4 C EXT. P3(c) EXHIBIT P5OF THE RECOVERY NOTICE DATED 16/09/2019 WITH RRC (REVENUE RECOVERY CERTIFICATE) NO. 159/2019 EXHIBIT P5 AOF THE RECOVERY NOTICE DATED 16/09/2019 WITH RRC (REVENUE RECOVERY CERTIFICATE) NO. 160/2019 EXHIBIT P5 BOF THE RECOVERY NOTICE DATED 16/09/2019 WITH RRC (REVENUE RECOVERY CERTIFICATE) NO. 161/2019 EXHIBIT P5 COF THE RECOVERY NOTICE DATED 16/09/2019 WITH RRC (REVENUE RECOVERY CERTIFICATE) NO. 162/2019 EXHIBIT P6OF THE JUDGMENT DATED 1/07/2015 IN O.T.REV NO.56/2013 EXHIBIT P7OF THE APPEAL FILED AGAINST THOSE ASSESSMENT ORDER PERTAINING TO THE ASSESSMENT YEAR 2008-2009. EXHIBIT P7 AOF THE APPEAL FILED AGAINST THOSE ASSESSMENT ORDER PERTAINING TO THE ASSESSMENT YEAR 2010-2011. W.P.(C).No.28495/2019 : 7 : EXHIBIT P7 BOF THE APPEAL FILED AGAINST THOSE ASSESSMENT ORDER PERTAINING TO THE ASSESSMENT YEAR 2011-20012. EXHIBIT P7 COF THE APPEAL FILED AGAINST THOSE ASSESSMENT ORDER PERTAINING TO THE ASSESSMENT YEAR 2012-2013. EXHIBIT P8OF THE STAY PETITION PERTAINING TO THE ASSESSMENT YEAR 2008-2009. EXHIBIT P8 AOF THE STAY PETITION PERTAINING TO THE ASSESSMENT YEAR 2010-2011. EXHIBIT P8 BOF THE STAY PETITION PERTAINING TO THE ASSESSMENT YEAR 2011-2012. EXHIBIT P8 C RESPONDENTS EXHIBITS:OF THE STAY PETITION PERTAINING TO THE ASSESSMENT YEAR 2012-2013. NIL. //// P.S. TO JUDGE