Anil Traders vs. State Tax Officer - Kerala High Court, 06 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 WEDNESDAY, THE 06TH DAY OF NOVEMBER 2019 / 15TH KARTHIKA, 1941 WP(C).No.29786 OF 2019(W) PETITIONER/S: ANIL TRADERS MADAKKARA,THURUTHI(P.O),CHERUVATHUR-671313,KASARAGOD DISTRICT.(REPRESENTED BY SRI.M.V.KUNHIKRISHNAN,PROPRIETOR). BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR RESPONDENT/S: 1 STATE TAX OFFICER HOSDURG,KASARAGOD-671315. 2 DEPUTY COMMISSIONER(APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT,HOSDURG,KASARAGOD-671315. 3 DEPUTY TAHSILDAR, HOSDURG TALUK,KASARAGOD-671315. GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.29786 OF 2019(W) 2

JUDGMENT Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P2(a) delay condonation application and Ext.P2(b) 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:

Taking note of the marginal delay occasioned in filing the appeal, I deem it appropriate to condone the delay and direct the 2nd respondent to consider and pass reasoned orders on Ext.P2(b) 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.

WP(C).No.29786 OF 2019(W) 3

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 WP(C).No.29786 OF 2019(W) 4 APPENDIX PETITIONER'S EXHIBITS EXT.P1 COPY OF THE ASSESSMENT ORDER NO.32130666101/2012-13 DATED 28.05.2019 ISSUED BY THE 1ST RESPONDENT EXT.P2 COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2012-13 AGAINST EXT.P1 FILED BEFORE THE 2ND RESPODENT ON 07.09.2019 EXT.P2(a) COPY OF THE APPLICATION FOR CONDONATION OF DELAY FILED IN EXT.P2 APPEAL BEFORE THE 2ND RESPONDENT ON 07.09.19 EXT/P2(b) COPY OF THE STAY PETITION FILED IN EXT.P2 APPEAL BEFORE THE 2ND RESPONDENT ON 07.09.2019 EXT.P2(c) COPY OF THE EARLY HEARING PETITION FILED IN EXT.P2 APPEAL BEFORE THE 2ND RESPONDENT ON 07.09.2019 EXT.P3 COPY OF THE DEMAND NOTICE IN FORM I, RRC NO.2019/5028/14 DATED 15.10.2019 ISSUED BY THE 3RD RESPONDENT.