Chilton Refrigeration PVT LTD vs. Deputy Commissioner (Appeals) - Kerala High Court, 19 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 TUESDAY, THE 19TH DAY OF NOVEMBER 2019/28TH KARTHIKA, 1941 W.P(C).No.31251 OF 2019(F) PETITIONER: M/S.CHILTON REFRIGERATION PVT. LTD. C L ANAND LANE,M G ROAD,COCHIN-682016. REPRESENTED BY ITS' MANAGING DIRECTOR MR.P.G. CHILPRAKASH BY ADVS.SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SRI.AJAY V.ANAND RESPONDENTS: 1 DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682016. 2 STATE TAX OFFICER, O/o. ASSISTANT COMMISSIONER(ASSESSMENT), SPECIAL CIRCLE-I,ERNAKULAM-682018. 3 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX, ERNAKULAM AT CIVIL STATION, KAKKANAD-682030. BY SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.31251/2019 : 2 :

J U D G M E N T Against Ext.P1 assessment order under the KVAT Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition and Ext.P4 delay condonation petition before the 1st respondent. Ext.P5 is the revenue recovery notice The limited prayer of the petitioner is for a direction to the 1st respondent to consider and pass orders on the stay petition and to keep in abeyance recovery steps, in the meanwhile.

I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents. Taking note of the fact that the delay occassioned in filing the appeal before the 1st respondent is minimal, I deem it appropriate to condone the delay, and dispose the writ petition, by directing the 1st respondent to consider and pass reasoned orders on Ext.P3 stay petition 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.P5 revenue recovery notice, shall be kept in W.P.(C).No.31251/2019 : 3 : abeyance till such time as orders are passed by the 1st respondent, as directed, and communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 1st respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE prp/19/11/19

APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF ORDER OF ASSESSMENT FOR AY 2012-13 DATED 23.03.2019 EXHIBIT P2OF MEMORANDUM OF APPEAL FOR AY 2012- 13 EXHIBIT P3OF APPLICATION FOR STAY FOR AY 2012- 13 EXHIBIT P4OF APPLICATION TO CONDONE DELAY FOR AY-2012-13 EXHIBIT P5 RESPONDENTS EXHIBITS:OF REVENUE RECOVERY NOTICE DATED 07.09.2019 FOR A7 2012-13. NIL. //// P.S. TO JUDGE