M.J.Devassia vs. State Tax Officer - Kerala High Court, 05 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 05TH DAY OF NOVEMBER 2019 / 14TH KARTHIKA, 1941 WP(C).No.27998 OF 2019(Y) PETITIONER/S: M.J.DEVASSIA AGED 53 YEARS S/O. M.K.JOSEPH, RESIDING AT MALIEKKAL HOSUE, WEST ELERI P.O., KUNNUMKAL, NEELESWAR (VIA), KASARGOD DISTRICT. BY ADVS. SRI.JAIRAM.V.MENON SRI.K.R.RAGHUNATH RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, HOSDURG, KASARAGOD DISTRICT, PIN-671 315. 2 THE DEPUTY TAHASILDAR VELLARIKUND TALUK, KASARGOD DISTRICT-671 533. 3 ADDL. R3. THE DEPUTY COMMISSIONER (APPEALS)-II, SGST DEPARTMENT, NIRMAL ARCADE, ERANHIPALAM, KOZHIKODE-673006. (ADDITIONAL R3 IS IMPLEADED AS PER ORDER DATED 05/11/2019 IN IA 2/2019) GOVT.PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C) No.27998/19 2

JUDGMENT Against Ext.P2 assessment order for the assessment year 2015-2016 under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P5 appeal, Ext.P6 delay condonation petition together with Ext.P7 stay petition before the additional 3rd respondent. Exts.P3 and P4 are the revenue recovery notices. 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.P2 assessment order.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents.

Taking note of the fact that the delay occasioned in filing the appeal before the additional 3rd respondent is only 87 days, I deem it appropriate to condone the same and direct the additional 3rd respondent to consider and pass reasoned orders on Ext.P7 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 pursuant to Exts.P3 and P4 revenue recovery notices for recovery of amounts confirmed against the petitioner by Ext.P2 assessment order shall be kept in abeyance till such time as orders are passed by the additional 3rd 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 additional 3rd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE okb //// P.S. to Judge

W.P(C) No.27998/19 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 26.3.2019 ISSUED BY THE IST RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER DATED 3.7.2019 PASSED BY THE IST RESPONDENT. EXHIBIT P3OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 2ND RESPONDENT DATED 15.10.2019 U/S 34 OF THE REVENUE RECOVERY ACT. EXHIBIT P4OF THE REVENUE RECOVERY NOTICE ISUSED BY THE 2ND RESPONDENT DATED 15.10.2019 U/S 7 OF THE REVENUE RECOVERY ACT. EXHIBIT P5OF THE APPEAL FILED BEFORE THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE. EXHIBIT P6OF THE INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY EXHIBIT P7OF THE INTERLOCUTORY APPLICATION FOR STAY