Safire Hot N Cool vs. State Tax Officer - Kerala High Court, 11 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 11TH DAY OF NOVEMBER 2019 / 20TH KARTHIKA, 1941 WP(C).No.30225 OF 2019(C) PETITIONER/S: SAFIRE HOT N COOL AIR PORT ROAD, ATHANI, NEDUMBASSERY-683585, REPRESENTED BY BEENA NASEER, PROPRIETRESS. BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR SRI.JOEMON SEBASTIAN RESPONDENT/S: 1 STATE TAX OFFICER, INTELLIGENCE SQUAD NO.II, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY AT KARUKUTTY-683576. 2 DEPUTY TAHSLIDAR (RR), ALUVA TALUK, ALUVA-683101. GOVT.PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C) No.30225/19 2

JUDGMENT Against Ext.P1 to P5 penalty orders assessment order for various assessment years under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P7 series of rectification applications before the 1st respondent. Exts.P8 to P12 are the demand notices issued to the petitioner. It is the case of the petitioner that even prior to considering the rectification applications, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 to P5 penalty orders.

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 and the submissions made across the Bar, I dispose this writ petition with a direction to the 1st respondent to consider and pass orders on Ext.P7 series of rectification applications 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 pursuant to Exts.P8 to P12 demand notices confirmed against the petitioner by Ext.P1 to P5 penalty orders shall be kept in abeyance till such time as orders are passed by the 1st respondent as directed above and the orders 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

okb //// P.S. to Judge APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER NO.ISM II/5/2017-18(2012-13) DATED 26.3.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE PENALTY ORDER NO.ISM II/5/2017-18(2013-14) DATED 26.3.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE PENALTY ORDER NO.ISM II/5/2017-18(2014-15) DATED 26.3.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4OF THE PENALTY ORDER NO.ISM II/5/2017-18(2016-17) DATED 26.3.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5OF THE PENALTY ORDER NO.ISM II/5/2017-18(2017-18) DATED 26.3.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6OF THE LETTER DATED 16.5.2019 FOR 2012-13 FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P6 AOF THE LETTER DATED 16.5.2019 FOR 2013-14 FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P6 BOF THE LETTER DATED 16.5.2019 FOR 2014-15 FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P6 COF THE LETTER DATED 16.5.2019 FOR 2016-17 FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P6 DOF THE LETTER DATED 16.5.2019 FOR 2017-18 FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P6 EOF THE POSTAL RECEIPT IN RESPECT OF EXTS.P6 TO P6(D) LETTERS DATED 16.5.2019. EXHIBIT P7OF THE RECTIFICATION PETITION DATED 3.6.2019 FOR 2012-13 FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P7 AOF THE RECTIFICATION PETITION DATED 3.6.2019 FOR 2013-14 FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P7 BOF THE RECTIFICATION PETITION DATED 3.6.2019 FOR 2014-15 FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P7 COF THE POSTAL RECEIPT IN RESPECT OF EXTS.P7 TO P7(B) PETITIONS. EXHIBIT P8OF THE DEMAND NOTICE IN FORM 1 RR NO.90/2019-20 RRC NO.2019/8609/07 DATED 16.10.2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P9OF THE DEMAND NOTICE IN FORM 1 NO.85/2019-20 RRC NO.2019/8637/07 DATED 10.8.2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P10OF THE DEMAND NOTICE IN FORM 1 NO.86/2019-20 RRC NO.2019/8638/07 DATED 10.8.2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P11OF THE DEMAND NOTICE IN FORM 1 RR NO.87/2019-20 RRC NO.2019/8639/07 DATED 10.8.2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P12OF THE DEMAND NOTICE IN FORM 1 RR NO.88/2019-20 RRC NO.2019/8640/07 DATED 10.8.2019 ISSUED BY THE 2ND RESPONDENT.