M/S.Norinco PVT LTD. vs. The 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.29626 OF 2019(C) PETITIONER: M/S.NORINCO PVT LTD. KARSHAKA ROAD, COCHIN 682 016 REPRESENTED BY ITS SENIOR MANAGER MR. GOGI K GEORGE. BY ADV. SMT.K.LATHA RESPONDENTS: 1 THE STATE TAX OFFICER 2ND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, THRIPUNITHURA 682 016. 2 THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, SGST, ERNAKULAM 682 019. 3 THE STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT KAKKANAD, ERNAKULAM 682 030. SMT. THUSHARA JAMES; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.29626 OF 2019 2

JUDGMENT Against Exts.P1 and P1(a) assessment orders under the Kerala Value Added Tax Act, the petitioner has preferred Exts.P2 and P2(a) appeals together with Exts.P3 and P3(a) stay petitions 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 Exts.P1 and P1(a) assessment 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 as also the submissions made across the Bar, I dispose the writ petition with the following directions:

The 2nd respondent to consider and pass reasoned orders on Exts.P3 and P3(a) stay petitions 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.P4 and P4(a) Revenue Recovery Notices for recovery of amounts confirmed against the petitioner by Exts.P1 and P1(a) assessment orders 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.29626 OF 2019 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 SJ

WP(C).No.29626 OF 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF ASSESSMENT ORDERS FOR THE YEAR 2011-2012 DATED 22.6.2019 ISSUED BY FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P1 A THEOF ASSESSMENT ORDERS FOR THE YEAR 2012-2013 DATED 22.6.2019 ISSUED BY FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P2 THEOF THE APPEAL IN FORM NO. 29 ALONG WITH GROUNDS OF APPEAL FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE EXHIBITS P1 ASSESSMENT ORDER. EXHIBIT P2 A THEOF THE APPEAL IN FORM NO. 29 ALONG WITH GROUNDS OF APPEAL FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE EXHIBITS P1 A ASSESSMENT ORDER. EXHIBIT P3 THEOF STAY PETITION FILED IN THE EXHIBIT P2 APPEALS EXHIBIT P3 A THEOF STAY PETITION FILED IN THE EXHIBIT P2 A APPEALS. EXHIBIT P4 THEOF REVENUE RECOVERY NOTICE ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER FOR THE YEAR 2011-2012 DATED 4.10.2019. EXHIBIT P4 A THEOF REVENUE RECOVERY NOTICE ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER FOR THE YEAR 2012-2013 DATED 4.10.2019. EXHIBIT P5 THEOF THE COMMON APPELLATE ORDER IN KVATA NO. 648,649,650,651, 652, 653,654 AND 655/2019 DATED 10.7.2019 ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), SGST ERNAKULAM TO THE PETITIONER.