M/S. Asian Associates vs. State Tax Officer - Kerala High Court, 01 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 FRIDAY, THE 01ST DAY OF NOVEMBER 2019 / 10TH KARTHIKA, 1941 WP(C).No.29405 OF 2019 PETITIONER: M/S. ASIAN ASSOCIATES PENTA BYPASS, A M ROAD, PERUMBAVOOR REPRESENTED BY C.M.FEBIN, MG.PARTNER. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENTS: 1 STATE TAX OFFICER 2ND CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, AT MINI CIVIL STATION, PERUMBAVOOR-683 542. 2 THE ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, ERNAKULAM-682 015. 3 ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, MUVATTUPUZHA, AT MINI CIVIL STATION, MUVATTUPUZHA-686 669. GOVT.PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).29405/19 2

JUDGMENT Against Ext.P1 assessment order under the CST Act for the assessment year 2016-2017, the petitioner has preferred Ext.P2 appeal, Ext.P3 stay petition together with Ext.P4 delay condonation petition before the 2nd respondent. Ext.P5 is the revenue recovery notice issued to the petitioner. 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 as also the learned Government Pleader appearing for the respondents.

Taking note of the fact that the delay occurred is only 42 days, I deem it appropriate to condone the said delay in filing the appeal and direct the 2nd respondent to consider and pass orders on Ext.P3 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. It is made clear that till such time as orders are passed by the 2nd respondent as directed above and communicated to the petitioner, recovery of amounts covered by Ext.P1 assessment order shall be kept in abeyance. 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

WP(C).29405/19 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CST ASSESSMENT ORDER NO.32151362409C/2016-17/CST DATED 22.5.2019 ISSUED BY THE IST RESPONDENT. EXHIBIT P2OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 7.9.2019. EXHIBIT P3OF THE PETITION FOR STAY OF COLLECTION OF DISPUTED AMOUNT IN EXHIBIT-P1 ORDER DATED 7.9.2019. EXHIBIT P4OF THE DELAY CONDONATION PETITION FILED BEFORE THE 2ND RESPONDENT DATED 7.9.2019. EXHIBIT P5OF THE REVENUE RECOVERY NOTICE DATED 29.8.2019 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2016-17.