Shafeer, U.H. vs. The State Tax Officer-I - 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.28935 OF 2019(N) PETITIONER: SHAFEER, U.H. AGED 41 YEARS PROPRIETOR, M/S.NAFEESA WOOD PRODUCTS, ARAKKAPADY, VENGOLA.P.O., PERUMBAVOOR BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.ANTONY JONES RESPONDENTS: 1 THE STATE TAX OFFICER-I STATE GOODS AND SERVICE TAX DEPARTMENT, NORTH PARAVOOR ON DEPUTATION TO SPECIAL TEAM, PERUMBAVOOR-683542 2 THE ASSISTNAT COMMISSIONER(APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM-682015 3 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, MUVATTUPUZHA- 686669 4 THE BRANCH MANAGER UNION BANK OF INDIA, VENGOLA.P.O.,-683556, PERUMBAVOOR, ERNAKULAM DISTRICT. BY GOVERNMENT PLEADER DR.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.28935 OF 2019(N) 2

JUDGMENT Against Exts.P1 to P4 assessment orders under the Kerala Value Added Tax Act and Central Sales Tax Act, the petitioner has preferred Exts.P5 to P8 appeals, Exts.P9 to P12 delay condonation petitions together with Exts.P13 to P16 stay petitions before the 2nd respondent. Exts.P17 to P20 are the revenue recovery notices. 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 P4 assessment orders.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. Taking note of the fact that the delay occasioned in filing the appeal before the 2nd respondent is only 141 days, I deem it appropriate to condone the same and direct the 2nd respondent to consider and pass reasoned orders on Exts.P13 to P16 stay petitions within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps pursuant to Exts.P17 to P20 revenue recovery notices for recovery of amounts confirmed against the WP(C).No.28935 OF 2019(N) 3 petitioner by Exts.P1 to P4 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. 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.28935 OF 2019(N) 4 APPENDIX PETITIONERS EXHIBITS EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT UNDER THE KVAT ACT FOR THE YEAR 2010-11 DATED 16.03.2019 EXHIBIT P2OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT UNDER THE KVAT ACT FOR THE YEAR 2014-15 DATED 19.03.2019 EXHIBIT P3OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT UNDER THE CST ACT FOR THE YEAR 2016-17 DATED 07.06.2019 EXHIBIT P4OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT UNDER THE CST ACT FOR THE YEAR 2017-18 DATED 07.06.2019 EXHIBIT P5OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-11 DATED 16.10.2019 EXHIBIT P6OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 16.10.2019 EXHIBIT P7OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 16.10.2019 EXHIBIT P8OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2017-18 DATED 16.10.2019 EXHIBIT P9OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-11 DATED 16.109.2019 EXHIBIT P10OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 16.10.2019 EXHIBIT P11OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE WP(C).No.28935 OF 2019(N) 5 YEAR 2016-17 DATED 16.10.2019 EXHIBIT P12OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2017-18 DATED 16.10.2019 EXHIBIT P13OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-11 DATED 16.10.2019 EXHIBIT P14OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 16.10.2019 EXHIBIT P15OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 16.10.2019 EXHIBIT P16OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2017-18 DATED 16.10.2019 EXHIBIT P17OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 26.02.2019 EXHIBIT P18OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 19.03.2019 EXHIBIT P19OF THE DEMAND NOTICE IN FORM NO.IV ISSUED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 07.06.2019 EXHIBIT P20OF THE DEMAND NOTICE IN FORM NO.IV ISSUED BY 1ST RESPONDENT FOR THE YEAR 2017 -18 DATED 07.06.2019 RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE