Cochin Sanitary Stores vs. Secretary - 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.28727 OF 2019 PETITIONER: COCHIN SANITARY STORES T.D. ROAD, ERNAKULAM, KOCHI 682 031. REPRESENTED BY PARTNER SRI K.J.SUDHAKARA KAMMATH. BY ADVS. SRI.VIJAYAN. K.U. SRI.K.V.VIMAL RESPONDENTS: 1 SECRETARY KVAT TRIBUNAL, SALES TAX COMPLEX, KOCHI 682 015. 2 ASSISTANT COMMISSIONER, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY AT ALUVA, 683 101. 3 ASSISTANT COMMISSIONER OF STATE TAX, SGST DEPARTMENT, MATTANCHERRY, KOCHI 682 002. 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.28727 OF 2019 2

JUDGMENT Against Ext.P1 assessment order for the assessment years 2010-2011 to 2014-2015 and 2015-2016 under the Kerala Value Added Tax Act. Petitioner preferred appeals before the First Appellate Authority. By Ext.P1 common order, the First Appellate Authority dismissed the appeals. The petitioner therefore, preferred Ext.P3 series of appeals and Ext.P5 stay petition before the 1st respondent Tribunal. Exts.P6 and P7 are the prohibitory orders issued to the petitioner in connection with the recovery of the disputed amount.

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 by directing the 1st respondent to consider and pass orders on Ext.P5 stay petition within a period of two months 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 the assessment orders concerned, including further action pursuant to Exts.P6 and P7 orders, shall be kept in abeyance till such time as orders are passed by the 1 st respondent as directed above and communicated to the petitioner. It is made clear that during the time when the stay granted by this Court is in force, the petitioner

WP(C).No.28727 OF 2019 3 shall be permitted to operate the Bank accounts referred in Exts.P6 and P7 orders. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 1st respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.28727 OF 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE APPELLATE ORDER IN KVATA 1269, 1270,1239,1240 AND 1261 OF 2019 DATED 18/9/2019 RECEIVED ON 16/10/2019. EXHIBIT P2OF THE ACKNOWLEDGEMENT OF RECEIPT OF SECOND APPEALS FOR THE YEARS 2010-11, 2011-12 , 2012-13 AND 2013-14 BY THE KAVAT TRIBUNAL ERNAKULAM, ON 24/10/2019. EXHIBIT P3OF THE APPEAL MEMORANDUM FOR THE YEARS 2011-11, 2011-12, 2012-13 AND 2013 - 14 FILED BEFORE THE KVAT TRIBUNAL. EXHIBIT P4OF THE GROUNDS OF SECOND APPEAL FOR THE YEAR 2010-11. EXHIBIT P5OF THE AFFIDAVIT IN SUPPORT OF THE STAY APPLICATION FOR THE YEAR 2010-11. EXHIBIT P6OF THE INTIMATION FROM KOTAK MAHINDRA BANK AS TO RECEIPT OF PROHIBITORY ORDER NO. F (RR) 524/2015-16 AND 536/2015- 16 IN FORM 3 DATED 18/10/2019. EXHIBIT P7OF THE FORM 3 PROHIBITORY ORDER NO. F (RR) 524/2015-16 AND 536/2015-16 DATED 18/10/2019 ISSUED BY THE 3RD RESPONDENT FOR RECOVERY OF RS. 93,10,906.