Vincent Thomas Varghese 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.29723 OF 2019 PETITIONER/S: VINCENT THOMAS VARGHESE AGED 52 YEARS PROPRIETOR, M/S. NICHE TECH, 31/1330A GROUND FLOOR, SUBHASH CHANDRA BOSE ROAD, VYTTILA, ERNAKULAM DISTRICT BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER 2ND CIRCLE, GOODS AND SERVICE TAX DEPARTMENT, THRIPUNITHURA-683 101 2 ASSISTANT COMMISSIONER (APPEALS), GOODS AND SERVICES TAX DEPARTMENT, THEVARA,COCHIN-682 015 3 INSPECTING ASSISTANT COMMISSIONER GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY, COCHIN-682 002 4 VILLAGE OFFICER, ELAMKULAM VILLAGE, OPP REGIONAL SPORTS CLUB, KADAVANTHRA ,COCHIN-6872 020 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.29723/19 2

JUDGMENT Against Exts.P1 and P1(a) assessment orders under the Central Sales 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 petitions, 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 shall consider and pass 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 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.

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

okb //// P.S. to Judge APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORDER DATED 28.11.2017 COMPLETED BY 1ST RESPONDENT U/R.6(5) OF THE CST RULES, FOR 2014-15 COMMUNICATION ON 24.09.2019 EXHIBIT P1 AOF ORDER DATED 28.11.2017 COMPLETED BY 1ST RESPONDENT U/R.6(5) OF THE CST RULES, FOR 2015-16 COMMUNICATION ON 24.09.2019 EXHIBIT P2OF APPEAL DATED 03.10.2019 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P1 ORDER EXHIBIT P2 AOF APPEAL DATED 03.10.2019 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P1 (A) ORDER EXHIBIT P3OF APPEAL DATED 03.10.2019 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P2 APPEAL EXHIBIT P3 AOF STAY PETITION DATED 03.10.2019, SUBMITTED BEFORE 2ND RESPONDENT ALONG WITH EXT P2(A) APPEAL EXHIBIT P4OF STATEMENT ALONG WITH 'C' FORMS OBTAINED FOR 2014-15,SUBMITTED BEFORE 2ND RESPONDENT ALONG WITH EXT P2 EXHIBIT P4 AOF STATEMENT ALONG WITH 'C' FORMS OBTAINED FOR 2015-16,SUBMITTED BEFORE 2ND RESPONDENT ALONG WITH EXT P2(A)