S.N. Spice vs. Assistant Commissioner (Appeals) - Kerala High Court, 04 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 MONDAY, THE 04TH DAY OF NOVEMBER 2019/13TH KARTHIKA, 1941 W.P(C).No.29572 OF 2019(V) PETITIONER: M/S.S.N. SPICE POOPPALLIKKAVU, S.L.PURAM P.O., CHERTHALA-688 523, ALAPPUZHA DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SRI. SEBASTIAN N.C. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 ASSISTANT COMMISSIONER (APPEALS) SGST DEPARTMENT, ALAPPUZHA-688 001. 2 STATE TAX OFFICER-II, STATE GOODS AND SERVICES TAX COMPLEX, CHERTHALA-688 524. 3 ASSISTANT COMMISSIONER OF STATE TAX SGST DEPARTMENT, CIVIL STATION, ALAPPUZHA-688 001. 4 UNION BANK OF INDIA KABEER PLAZA, VCSB ROAD, MULLAKKAL, ALAPPUZHA-688 011, REPRESENTED BY ITS ALAPPUZHA BRANCH MANAGER. BY SMT.M.M.JASMINE, GOVT. PLEADER BY SRI.A.S.P.KURUP, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.29572/2019 : 2 :

J U D G M E N T Against Ext.P1 assessment order under the KVAT Act, the petitioner preferred an appeal before the 1st respondent. The said appeal was disposed by Ext.P3 order. With a view to rectify certain mistakes that had crept into Ext.P3 order, the petitioner has preferred Ext.P4 application before the 1st respondent. The grievance of the petitioner is essentially with regard to Ext.P5 letter sent to him by the 4th respondent bank informing him of the prohibitory order that was served on the 4th respondent directing freezing of the account of the petitioner with the said bank.

I have heard the learned counsel for the petitioner as also the learned Government Pleader 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 a direction to the 1st respondent to consider and pass reasoned orders on Ext.P4 application submitted by the petitioner within one month from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts

W.P.(C).No.29572/2019 : 3 : confirmed against the petitioner by Ext.P3 order, including further steps pursuant to the prohibitory order referred to in Ext.P5 letter shall be kept in abeyance till such time as orders are passed by the 1st respondent, as directed, and communicated to the petitioner. It is made clear that during the period when the stay granted by this Court is in force, the petitioner will be permitted to operate his bank account referred to in Ext.P5 letter. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 1st respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE prp/4/11/19

W.P.(C).No.29572/2019 : 4 : APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF ORDER DATED 30.5.2014 FOR 2012-13 COMPLETED U/S.25(1) OF KVAT ACT, BY 2ND RESPONDENT IN ESTIMATING GROSS PROFIT TO ARRIVE AT SALES SUPPRESSION AND ALSO MAKING 50% ADDITION TO THE SUPPRESSION ESTIMATED. EXHIBIT P2OF THE APPEAL DATED 3.7.2013 SUBMITTED BEFORE DEPUTY COMMISSIONER (APPEALS), KOLLAM, AGAINST EXT.P1 ORDER. EXHIBIT P3OF CERTIFIED COPY OF APPELLATE ORDER DATED 12.3.2018 PASSED BY IST RESPONDENT IN EXT.P2 APPEAL, SERVED TO PETITIONER ON 28.10.2019. EXHIBIT P4OF APPLICATION U/S.66 DATED 30.10.2019 SUBMITTED BY PETITIONER BEFORE IST RESPONDENT TO RECTIFY MISTAKES IN EXT.P3 APPELLATE ORDER. EXHIBIT P5 RESPONDENTS EXHIBITS:OF LETTER NO.ALLP/JD/225/2019-20 DATED 15.10.2019 ISSUED TO PETITIONER BY 4TH RESPONDENT BANK, INTIMATING RECEIPT OF PROHIBITORY ORDER FROM 3RD RESPONDENT. NIL. //// P.S. TO JUDGE