Shankara Infrastructure Materials LTD. vs. Assistant Commissioner (Assmt) - Kerala High Court, 30 October 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 30TH DAY OF OCTOBER 2019/8TH KARTHIKA, 1941 W.P(C).No.29015 OF 2019(B) PETITIONER: SHANKARA INFRASTRUCTURE MATERIALS LTD. (NOW KNOWN AS SHANKARA BUILDING PRODUCTS LTD),32/1752B(1),PIPE LINE ROAD,PALARIVATTOM, KOCHI-682024.(REPRESENTED BY M.P.JAYAGOPAL, MANAGER). BY ADVS.SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR RESPONDENTS: 1 ASSISTANT COMMISSIONER (ASSMT) SPECIAL CIRCLE-1,STATE GOODS AND SERVICE TAX DEPARTMENT,THEVARA, ERNAKULAM,KOCHI-682015. 2 DEPUTY COMMISSIONER(APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA,ERNAKULAM,KOCHI-682015. 3 KVAT TRIBUNAL, COMMERCIAL TAXES,THEVARA,ERNAKULAM, KOCHI-682015.(REPRESENTED BY ITS SECRETARY). 4 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS & SERVICES TAX DEPARTMENT, KAKKANAD,KOCHI-682030. 5 BRANCH MANAGER, STATE BANK OF INDIA,PALARIVATTOM, ERNAKULAM,KOCHI-682025. BY SMT.THUSHARA JAMES, GOVT. PLEADER BY SRI.M.JITHESH MENON, SC, SBI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.29015/2019 : 2 :

J U D G M E N T Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred appeal before the First Appellate Authority, but the same was dismissed by Ext.P2 order. The petitioner therefore preferred Ext.P3 appeal together with Ext.P3(a) stay petition before the 3rd respondent Tribunal. Ext.P4 is the prohibitory order and Ext.P5 is the demand notice. The limited prayer of the petitioner is for a direction to the 3rd respondent Tribunal to consider and pass orders on the stay petition and to keep in abeyance recovery steps, in the meanwhile.

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, by directing the 3rd respondent Tribunal to consider and pass reasoned orders on Ext.P3(a) stay petition within a period of two months from the date of receipt of a copy

W.P.(C).No.29015/2019 : 3 : of this judgment, after hearing the petitioner. Recovery steps, pursuant to Ext.P5 demand notice and the operation of Ext.P4 prohibitory order shall remain stayed till such time as orders are passed by the 3rd respondent Tribunal as directed and the order 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.P4 prohibitory order. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 3rd respondent Tribunal, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE prp/30/10/19

W.P.(C).No.29015/2019 : 4 : APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER BEARING NO.32070298792/09-10

DATED

20.02.

2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE APPELLATE ORDER DATED 31.07.2017 IN KVATA 999/2016 ISSUED BY THE 2ND RESPONDENT EXHIBIT P3OF THE APPEAL MEMORANDUM AGAINST EXT.P1 FILED BEFORE THE 3RD RESPONDENT ON 28.10.2019. EXHIBIT P3 (A)OF THE APPLICATION FOR STAY FILED IN EXT.P3 APPEAL BEFORE THE 3RD RESPONDENT ON 28.10.2019. EXHIBIT P3 (B)OF THE APPLICATION FOR EARLY HEARING FILED IN EXT.P3 APPEAL BEFORE THE 3RD RESPONDENT ON 28.10.2019. EXHIBIT P4OF THE PROHIBITORY ORDER IN FORM 3 NO.A5-1093/16 & 4397/14 DATED 30.8.2019 ADDRESSED BY THE 4TH RESPONDENT TO THE 5TH RESPONDENT. EXHIBIT P5 RESPONDENTS EXHIBITS:OF THE DEMAND NOTICE IN FORM NO.1 BEARING NO.A5-1093/16 DATED 10.5.2016 ISSUED BY THE 4TH RESPONDENT. NIL. //// P.S. TO JUDGE