BharatTaxGST

Mohammed Shaheer vs. The State Tax Officer-Ii

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WP(C)/29298/2019HC KeralaGSTCNR KLHC01076136201901 November 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR5 pages
For Petitioner: SRI.K.J.ABRAHAM, SRI.NIKHIL JOHN

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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 FRIDAY, THE 01ST DAY OF NOVEMBER 2019 / 10TH KARTHIKA, 1941 WP(C).No.29298 OF 2019(J) PETITIONER: MOHAMMED SHAHEER AGED 37 YEARS PROPRIETOR, FIRDHOUSE, INTERNATIONAL TRADING CO. KUMARANELLUR, THRISSUR DISTRICT-680 590 BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, WADAKKANCHERRY, THRISSUR DISTRICT-680 582 2 THE ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE P.O., THRISSUR DISTRICT-680 004 3 DEPUTY TAHSILDAR, THALAPPILLY TALUK, WADAKKANCHERRY, THRISSUR DISTRICT- 680 004 SMT. THUSHARA JAMES; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.29298 OF 2019 2

JUDGMENT Against Exts.P1 to P3 assessment orders for the assessment years 2015-2016 and 2016-2017 under the Central Sales Tax and Kerala Value Added Tax Act, the petitioner has preferred Exts.P4 to P6 appeals together with Exts.P7 to P9 stay petitions and Exts.P10 to P12 delay condonation application 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 Exts.P1 to P3 assessment 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 301 and 244 days respectively, I deem it appropriate to condone the delay and direct the 2nd respondent to consider and pass reasoned orders on Exts.P7 to P9 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 Exts.P13 to P15 Revenue

WP(C).No.29298 OF 2019 3 Recovery Notices for recovery of amounts confirmed against the petitioner by Exts.P1 to P3 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.

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.29298 OF 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF TE ASSESSMENT ORDER YEAR U/S. 25(1) OF THE KVAT ACT, FOR THE YEAR 2015-16 DATED, 26.11.2018 EXHIBIT P2OF TE ASSESSMENT ORDER YEAR U/S. 25(1) OF THE KVAT ACT, FOR THE YEAR 2016-17 DATED, 26.11.2018 EXHIBIT P3OF TE ASSESSMENT ORDER YEAR U/S. 6(5) OF THE KERALA SCT RULES DATED 14.01.2019 FOR THE YEAR 2017-18 EXHIBIT P4OF THE APPEAL MEMORANDUM IN FORM NO 29 DATED 26.10.2019 FOR THE YEAR 2015-16 EXHIBIT P5OF THE APPEAL MEMORANDUM IN FORM NO 29 DATED 26.10.2019 FOR THE YEAR 2016-17 EXHIBIT P6OF THE APPEAL MEMORANDUM DATED 26.10.2019 FOR THE YEAR 2017-18 EXHIBIT P7OF STAY PETITION IN FORM NO 30 DATED 26.10.2019 FOR THE YEAR 2015-16 EXHIBIT P8OF STAY PETITION IN FORM NO 30 DATED 26.10.2019 FOR THE YEAR 2016-17 EXHIBIT P9OF STAY PETITION IN FORM NO 30 DATED 26.10.2019 FOR THE YEAR 2017-18 EXHIBIT P10OF THE DELAY CONDONATION PETITION IN FORM NO.30 DATED 26.10.2019 FOR THE YEAR 2015-16 EXHIBIT P11OF THE DELAY CONDONATION PETITION IN FORM NO.30 DATED 26.10.2019 FOR THE YEAR 2016-17 EXHIBIT P12OF THE DELAY CONDONATION PETITION IN FORM NO.30 DATED 26.10.2019 FOR THE YEAR 2017-18 EXHIBIT P13OF THE NOTICE RRC NO-2019/9070/08 DATED 3214.10.2019 FOR YEAR 2015-16

WP(C).No.29298 OF 2019 5 EXHIBIT P14OF THE NOTICE RRC NO-2019/9071/08 DATED 14.10.2019 FOR YEAR 2016-17 EXHIBIT P15OF THE NOTICE RRC NO-2019/9074/08 DATED 14.10.2019 FOR YEAR 2017-18

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.