M.P.Parameswaran vs. State Tax Officer - Kerala High Court, 21 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 THURSDAY, THE 21ST DAY OF NOVEMBER 2019 / 30TH KARTHIKA, 1941 WP(C).No.31481 OF 2019(I) PETITIONER/S: M.P.PARAMESWARAN, AGED 53 YEARS PROP. YEMSURA TRADERS, 2ND FLOOR, TENCO CENTRE, PUTHIYATHERU, CHIRAKKAL - P.O., KANNUR - 670011. BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR SRI.N.SANTHOSHKUMAR RESPONDENT/S: 1 STATE TAX OFFICER, 1ST CIRCLE, PODIKUNDU, KANNUR - 670 003. 2 ASSISTANT COMMISSIONER OF STATE TAX (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, O/O THE INSPECTING ASSISTANT COMMISSIONER, SAFAIR HOTEL BUILDING, SOUTH BAZAR, KANNUR - 670002. 3 DEPUTY TAHSILDAR (REVENUE RECOVERY), KANNUR TALUK, KANNUR - 673 003. GOVT.PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C) No.31481/19 2

JUDGMENT Aggrieved by Exts.P1 and P2 assessment orders for the assessment years 2014-2015 to 2017-2018 under the Kerala Value Added Tax Act, 2003 the petitioner has preferred Exts.P3 and P4 appeals, Exts.P3(a) and P4(a) delay condonation petitions together with Exts.P3(b) and P4(b) stay petitions before the 2nd respondent. Exts.P5 and P6 are the revenue recovery notices. 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. Taking note of the fact that the delay occasioned in filing Exts.P3 and P4 appeals before the 2nd respondent is 42 days and 201 days respectively, I deem it appropriate to condone the same and direct the 2nd respondent to consider and pass reasoned orders on Exts.P3(b) and P4(b) 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 Exts.P5 and P6 revenue recovery notices 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 P1 THEOF THE ASSESSMENT ORDER BEARING NO. 32120513829/2014-15 DATED 22- 07-2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 THEOF THE ASSESSMENT ORDER BEARING NO. 32120513829/2017-18 DATED 29- 12-2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE APPEAL MEMORANDUM AGAINST EXT.P1 FILED BEFORE THE 2ND RESPONDENT ON 02-09-2019. EXHIBIT P3(A)OF THE PETITION FOR CONDONATION DELAY FILED IN EXT.P3 APPEAL BEFORE THE 3RD RESPONDENT ON 2-09-2019. EXHIBIT P3(B)OF THE PETITION FOR STAY FILED IN EXT.P3 APPEAL BEFORE THE 3RD RESPONDENT ON 16-11-2019. EXHIBIT P4OF THE APPEAL MEMORANDUM AGAINST EXT.P2FILED BEFORE THE 2ND RESPONDENT ON 2- 09-2019. EXHIBIT P4(B)OF THE PETITION FOR STAY FILED IN EXT.P4 APPPEAL BEFORE THE 3D RESPONDENT ON 16-11-2019. EXHIBIT P5OF THE REVENUE RECOVERY DEMAND NOTICE IN FORM 1 RRC NO.2018/4586/13 DATED 17-10-2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P6OF THE REVENUE RECOVERY DEMAND NOTICE IN FORM 1 RRC NO.2019/4737/13 DATED 19-09-2019 ISSUED BY THE 3RD RESPONDENT.