M/S.Kunnath Paper And Stationery vs. The State Tax Officer - Kerala High Court, 28 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 MONDAY, THE 28TH DAY OF OCTOBER 2019 / 6TH KARTHIKA, 1941 WP(C).No.28659 OF 2019 PETITIONER: M/S.KUNNATH PAPER AND STATIONERY COLLEGE ROAD, THRISSUR, REPRESENTEND BY ITS PARTNER, MR. ISSAC .T.K. KUNNATH. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, IST CIRCLE, POOTHOLE, THRISSUR 680 004. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR 680 004. 3 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR 680 004. SMT.M M JASMINE; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.28659 OF 2019 2

JUDGMENT Against Ext.P1 assessment order for the assessment year 2013-2014 under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 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.P1 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.P3 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 pursuant to Ext.P4 Demand notice for recovery of amounts confirmed against the petitioner by Ext.P1 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.28659 OF 2019 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.28659 OF 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT UNDER THE KVAT ACT FOR THE YEAR 2013-14 DATED 24.09.2019. EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.10.2019. EXHIBIT P3OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.10.2019. EXHIBIT P4OF THE DEMAND NOTICE IN FORM NO. 2, ISSUED BY 1ST RESPONDENT DATED 24.09.2019.