Pioneer Traders vs. The Assist.Commissioner-Iii - Kerala High Court, 20 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 20TH DAY OF NOVEMBER 2019/29TH KARTHIKA, 1941 W.P(C).No.31301 OF 2019(K) PETITIONER: PIONEER TRADERS MANACAUD, THIRUVANANTHAPURAM- 695009, REPRESENTED BY ITS PROPRIETRIX MAMTHA SAHU. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL SHRI.RAHUL A. RESPONDENTS: 1 THE ASSIST. COMMISSIONER-III SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM- 695002. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM- 695002. BY SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.31301/2019 : 2 :

J U D G M E N T Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition 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 Ext.P1 assessment order.

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 Ext.P3 stay petition within a period of one month from the date of receipt of a W.P.(C).No.31301/2019 : 3 : copy of this judgment, after hearing the petitioner.

Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order 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 prp/20/11/19

W.P.(C).No.31301/2019 : 4 : APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 28.03.2019 FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P3 RESPONDENTS EXHIBITS: COPY OF STAY PETITION FILED IN EXT.P2 APPEAL. NIL. //// P.S. TO JUDGE