Pakkiyam Traders vs. The Commercial Tax Officer - Kerala High Court, 13 November 2019

Heard together (2 matters)

W.P(C) No.30512/19

T.C. 37/22

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

W.P(C) No.30512/19 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 13TH DAY OF NOVEMBER 2019 / 22ND KARTHIKA, 1941 WP(C).No.30512 OF 2019(L) PETITIONER/S: PAKKIYAM TRADERS T.C. 37/225, PADMAVILASOM ROAD, FORT P.O. THIRUVANANTHAPURAM REPRESENTED BY ITS PARTNER S. RAJAMMAL. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL SHRI.RAHUL A. RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER 2ND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM 695 002. 2 THE DEPUTY COMMISSIONER, (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM 695 002. GOVT.PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C) No.30512/19 2

JUDGMENT 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 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 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

okb //// P.S. to Judge APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 29.12.2017 FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT. P1 ORDER FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P3 COPY OF STAY PETITION FILED IN EXT. P2 APPEAL.