M.J.Devassia vs. State Tax Officer - Kerala High Court, 05 November 2019

Cause title — parties, addresses and appearances

W.P(C) No.27996/19 1 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.27996 OF 2019(Y) PETITIONER/S: M.J.DEVASSIA AGED 53 YEARS S/O M.K.JOSEPH, RESIDING AT MALIEKKAL HOUSE, WEST ELERI P.O.KUNNUMKAL, NEELESWAR (VIA) KASARGOD DISTRICT, PIN-671 314. BY ADVS. SRI.JAIRAM.V.MENON SRI.K.R.RAGHUNATH RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, HOSDURG, KASARGOD 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.27996/19 2

JUDGMENT Against Ext.P6 modified assessment order for the assessment year 2016-2017 under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P7 appeal, Ext.P8 delay condonation petition together with Ext.P9 stay petition before the additional 3rd respondent. Exts.P3, P4 and P5 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.P1 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 389 days, I deem it appropriate to condone the same and direct the additional 3rd respondent to consider and pass reasoned orders on Ext.P9 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, P4 and P5 revenue recovery notices 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 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.27996/19 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 20.2.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE ORDER DATED 25.4.2018 ISSUED BY THE ASSISTANT COMMISSIONER (APPEALS) COMMERCIAL TAXES, KASARGOD. EXHIBIT P3OF THE REVENUE RECOVERY PROCEEDINGS IN FORM NO 25 DATED 2.8.2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P4OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 2ND RESPONDENT DATED 7.9.2019 U/S 7 OF THE REVENUE RECOVERY ACT EXHIBIT P5OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 2ND RESPONDENT DATED 7.9.2019 U/S 34 OF THE REVENUE RECOVERY ACT EXHIBIT P6OF THE MODIFIED ASSESSMENT ORDER DATED 07.09.2018 PASSED BY BY THE 1ST RESPONDENT EXHIBIT P7OF THE APPEAL FILED BEFORE THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE EXHIBIT P8OF THE INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY. EXHIBIT P9OF THE INTERLOCUTORY APPLICATION FOR STAY