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Markose Kuzhalanattu, Proprietor vs. The Assistant Commissioner-I

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WP(C)/29533/2019HC KeralaGSTCNR KLHC01076801201905 November 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR6 pages
For Petitioner: SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON

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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.29533 OF 2019(N) PETITIONER: MARKOSE KUZHALANATTU, PROPRIETOR AGED 48 YEARS M/S. SONIA TOURIST HOME AND KUZHALANATTU JEWELLERY, MANNATHOOR, KOOTHATTUKULAM, ERNAKULAM DISTRICT BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER-I STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, PERUMBAVOOR - 683 542 2 THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 013 3 THE DEPUTY TAHSILDAR (RR) TALUK OFFICE, MUVATTUPUZHA - 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.29533 OF 2019 2

JUDGMENT Against Ext.P1 series of orders for the assessment years 2013-14, 2014-15 and 2015-16 under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 series of appeals together with Ext.P3 series delay condonation applications and Ext.P4 series of 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 Ext.P1 series of orders.

2.

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:

1.

Taking note of the fact that the delay in approaching the 2nd respondent is only 205 days, I deem it appropriate to condone the delay and direct the 2nd respondent to consider and pass reasoned orders on Ext.P4 series of stay petitions within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

2.

Recovery steps pursuant to Ext.P5 series of Revenue

WP(C).No.29533 OF 2019 3 Recovery Notices for recovery of amounts confirmed against the petitioner by Ext.P1 series of 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.

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.29533 OF 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P1(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 (VAT) EXHIBIT P1(B) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P1(C) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P1(D) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P1(E) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2013 -14 EXHIBIT P2(A) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2014 -15 (VAT) EXHIBIT P2(B) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2014 -15 EXHIBIT P2(C) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2014 -15 EXHIBIT P2(D) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2014 -15 EXHIBIT P2(E) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2015 -16 EXHIBIT P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2013-14 EXHIBIT P3(A) COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2014-15 (VAT) EXHIBIT P3(B) COPY OF DELAY PETITION FILED BY THE WP(C).No.29533 OF 2019 5 PETITIONER BEFORE THE 2ND RESPONDENT - 2014-15 EXHIBIT P3(C) COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2014-15 EXHIBIT P3(D) COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2014-15 EXHIBIT P3(E) COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2015-16 EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2013-14 EXHIBIT P4(A) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2014-15(VAT) EXHIBIT P4(B) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2014-15 EXHIBIT P4(C) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2014-15 EXHIBIT P4(D) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2014-15 EXHIBIT P4(E) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2015-16 EXHIBIT P5 COPY OF NOTICE IN FORM NO. 1 ISSUED BY THE 3RD RESPONDENT EXHIBIT P5(A) COPY OF NOTICE IN FORM NO. 1 ISSUED BY THE 3RD RESPONDENT EXHIBIT P5(B) COPY OF NOTICE IN FORM NO. 1 ISSUED BY THE 3RD RESPONDENT

WP(C).No.29533 OF 2019 6 EXHIBIT P5(C) COPY OF NOTICE IN FORM NO. 1 ISSUED BY THE 3RD RESPONDENT EXHIBIT P5(D) COPY OF NOTICE IN FORM NO. 1 ISSUED BY THE 3RD RESPONDENT

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