Jose T.V. vs. The State Tax Officer - Kerala High Court, 18 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 MONDAY, THE 18TH DAY OF NOVEMBER 2019 / 27TH KARTHIKA, 1941 WP(C).No.31093 OF 2019(J) PETITIONER/S: JOSE T.V., AGED 63 YEARS S/O.VARGHESE JOSEPH, PROPRIETOR, KOCHUKUDIYIL AGENCIES COOL WORLD, KOZHIPPALLIL TOWER, NEAR OCK AUDITORIUM, NILAMBUR, MALAPPURAM DISTRICT-679329. BY ADVS. SRI.K.M.SATHYANATHA MENON SHRI.GANESAN M. RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, NILAMBUR, MALAPPURAM DISTRICT, PIN-679329. 2 THE INSPECTING ASSISTANT COMMISSIONER, STAGE GOODS AND SERVICES TAX DEPARTMENT, MALAPPURAM AT MANJERI, MALAPPURAM DISTRICT, PIN-676121. 3 THE ASSISTANT COMMISSIONER (APPEALS), STAGE GOODS AND SERVICES TAX DEPARTMENT, MALAPPURAM AT MANJERI, MALAPPURAM DISTRICT, PIN-676121. 4 THE DEPUTY TAHSILDAR (RR), ERNAD TALUK, NILAMBUR, MALAPPURAM DISTRICT, PIN- 679329. GOVT.PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C) No.31093/19 2

JUDGMENT Against Ext.P4 assessment order under the Kerala Value Added Tax Act, 2003, the petitioner has preferred Ext.P9 appeal, stay petition and delay condonation petition before the 3rd respondent. Ext.P2 is the demand notice. 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.P4 assessment order.

I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondents. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, the writ petition is disposed with a direction to the 3rd respondent to consider and pass orders on the delay condonation application, and thereafter the stay petition, within a period of one month from the date of receipt of a copy of the judgment, after hearing the petitioner. Recovery steps pursuant to Ext.P2 demand notice shall be kept in abeyance till such time as orders are passed by the 3rd respondent, as directed, and the order communicated to the petitioner. The petitioner shall produce a copy of the writ petition and a copy of this judgment before the 3 rd respondent for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE

okb //// P.S. to Judge

W.P(C) No.31093/19 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE REGISTRATION DETAILS OF KOCHUKUDIYIL AGENCIES COOL WORLD PUBLISHED IN THE WEBSITE OF KERALA VALUE ADDED TAX INFORMATION SYSTEM. EXHIBIT P2OF THE DEMAND NOTICE RRC NO.2018/3533/10 DATED 8.10.2018 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P3OF THE REPRESENTATION DATED 16.03.2019 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT. EXHIBIT P4OF THE ASSESSMENT ORDER NO.32100952893/2015-16 DATED 1.1.2018 ISSUED BY THE STATE TAX OFFICER, NILAMBUR. EXHIBIT P5OF THE APPLICATION SUBMITTED BY THE PETITIONER UNDER THE RIGHT TO INFORMATION ACT DATED 10.10.2019 TO THE STATE PUBLIC INFORMATION OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, NILAMBUR. EXHIBIT P6OF THE REPLY NO.A-1989/2019-20 ISSUED BY THE STATE PUBLIC INFORMATION OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, NILAMBUR TO THE PETITIONER DATED 21.10.2019. EXHIBIT P7OF THE ACKNOWLEDGMENT CARD DATED 27.2.2018 ISSUED BY THE PUBLIC INFORMATION OFFICER OF THE COMMERCIAL TAX OFFICER TO THE PETITIONER. EXHIBIT P8OF FORM 8 - TAX INVOICE DATED 29.7.2015 ISSUED BY KURIKKAL APPLIANCES DISTRIBUTIONS, MANJERI. EXHIBIT P9OF THE APPEAL PREFERRED BY THE PETITIONER UNDER SECTION 55(1) OF KVAT ACT, 2003 BEFORE THE 3RD RESPONDENT DATED 26.10.2019 WITH THE ENDORSEMENT OF THE THIRD RESPONDENT, ACKNOWLEDGING THE RECEIPT OF THE APPEAL.