Joseph John vs. State Tax Officer - 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 WP(C).No.28973 OF 2019(V) PETITIONER: JOSEPH JOHN AGED 51 YEARS BUILDING NO. III/73, MONIPILLIL HOUSE, AVOLY P.O. ANICADU, MUVATTUPUZHA 686 670. BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR RESPONDENTS: 1 STATE TAX OFFICER WORKS CONTRACT, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY, KOCHI 682 002. 2 DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, ERNAKULAM 682 015. 3 ASSISTANT COMMISSIONER, STATE GODS AND SERVICES TAX DEPARTMENT, MUVATTUPUZHA PIN-686 669. BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.28973 OF 2019(V) 2

J U D G M E N T Against Ext.P2 rectified assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P4 appeal together with Ext.P4(a) stay petition 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 Ext.P2 rectified assessment order.

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 reasoned orders on Ext.P4(a) stay petition 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 Ext.P2 rectified assessment order shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed above and communicated to the petitioner.

WP(C).No.28973 OF 2019(V) 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 mns

WP(C).No.28973 OF 2019(V) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32151076874/2012-13 DATED 18.12.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE RECTIFIED ORDER NO. 32151076874/2012-13 DATED 18.9.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE DEMAND NOTICE IN FORM 1 BEARING NO. (IAC) RR NO. 506/2019-20 RRC NO. 51/19-20 DATED 24.8.2019 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P4OF THE APPEAL MEMORANDUM FOR THE YEAR 2012-13 AGAINST EXT. P1 AND P2 FILED BEFORE THE 2ND RESPONDENT ON 24.9.2019. EXHIBIT P4 AOF THE APPLICATION FOR STAY FILED IN EXT. P4 APPEAL BEFORE THE 2ND RESPONDENT ON 24.9.2019. EXHIBIT P4 BOF THE APPLICATION FOR EARLY HEARING FIELD IN EXT. P4 APPEAL BEFORE THE 3RD RESPONDENT ON 24.9.2019. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE