Novateur Electrical And Digital Systems PVT.LTD vs. The State Assistant Commissioner - 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.28023 OF 2019(C) PETITIONER: NOVATEUR ELECTRICAL AND DIGITAL SYSTEMS PVT. LTD THIRD FLOOR, J B MANJOORAN ESTATE, BYE PASS, EDAPPALLY, EDAPPALLY 682 024, ERNAKULAM DISTRICT, REPRESENTED BY MRS. RAJANI TOMY - AUTHORISED SIGNATORY. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENTS: 1 THE STATE ASSISTANT COMMISSIONER (REVENUE RECOVERY), STE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM CIVIL STATION, KAKKANAD 682 030, ERNAKULAM DISTRICT. 2 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE - III, STATE GOODS & SERVICES TAX DEPARTMENT, THEVARA 682 015, ERNAKULAM DISTRICT. 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.28023/2019 : 2 :

J U D G M E N T The petitioner had approached this Court aggrieved by the revenue recovery steps initiated against him, at a time when the penalty order, based on which the revenue recovery steps were initiated, had not been communicated to him.

When the matter came up for admission, this Court granted an interim stay of recovery proceedings till the next date of posting. On 01.11.2019, when the matter came up for orders, the learned Government Pleader produced a copy of the penalty order passed against the petitioner, and immediately thereafter, the petitioner took steps to file an appeal and stay petition before the Appellate Authority under the KVAT Act, namely, the Deputy Commissioner (Appeals), Ernakulam. Through I.A.No.1/2019, the said penalty order, appeal and stay petition have been produced as Exts.P4 and P5, and P6 respectively. The limited prayer of the petitioner now is for a direction to the Appellate Authority to consider and pass orders on the stay petition, expeditiously, and to keep in abeyance the recovery proceedings till then.

W.P.(C).No.28023/2019 : 3 : 3. 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 with a direction to the Deputy Commissioner (Appeals), Ernakulam, before whom Ext.P5 appeal and Ext.P6 stay petition have been preferred by the petitioner, to consider and pass orders on Ext.P6 stay petition within one month from the date of receipt of a copy of this judgment, after hearing the petitioner. The interim order of stay against recovery proceedings, granted by this Court on 22.10.2019, and extended thereafter, shall continue to be in force till such time as orders are passed by the Deputy Commissioner (Appeals), as directed, and the order communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the Deputy Commissioner (Appeals), Ernakulam, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE prp/19/11/19

W.P.(C).No.28023/2019 : 4 : APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE DEMAND NOTICE DATED 07.09.2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2OF THE LETTER DATED 10.10.2019 SUBMITTED BEFORE THE SECOND RESPONDENT SEEKING CERTIFIED COPY OF THE PENALTY ORDER. EXHIBIT P3OF THE LETTER DATED 14.10.2019 SUBMITTED BEFORE THE FIRST RESPONDENT REQUESTING TO BE KEEP IN ABEYANCE OF THE RECOVER RECOVERY PROCEEDINGS. EXHIBIT P4OF THE PENALTY ORDER NO. OR 370/17-18

(OLD

530/2/2014-15)

DATED 29/12/2018 ISSUED BY THE 2ND RESPONDENT EXHIBIT P5OF THE APPEAL MEMORANDUM IN FORM NO. 29 DATED 08/11/2019 EXHIBIT P6 RESPONDENTS EXHIBITS:OF THE APPLICATION FOR STAY IN FORM NO. 30 DATED 08/11/2019. NIL. //// P.S. TO JUDGE