K. Viswanath vs. State Tax Officer (Ib) - Kerala High Court, 24 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 THURSDAY, THE 24TH DAY OF OCTOBER 2019 / 2ND KARTHIKA, 1941 WP(C).No.28241 OF 2019(E) PETITIONER: K. VISWANATH AGED 61 YEARS PROPRIETOR, KIRTHI DIAMOND JEWELLARY, 34/752-1, BYE PASS ROAD, ERNAKULAM, COCHIN - 682 024. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER (IB) STATE GOODS AND SERVICES TAX DEPARTMENT, EDAPPALLY, COCHIN - 682 024. 2 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, KALAMASSERY, CIVIL STATION, COCHIN - 682 030. 3 DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX COMPLEX, THEVARA, ERNAKULAM, COCHIN - 682 015. 4 INSPECTING ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD, COCHIN - 682 030. SMT. THUSHARA JAMES; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.28241 OF 2019 2

JUDGMENT Against Ext.P1 series of penalty orders for the assessment year 2012- 2013 under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P3 series of appeals together with Ext.P4 series of delay condonation application and Ext.P5 series of stay petition before the 3rd 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 series of penalty orders.

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:

Taking note of the fact that the delay in approaching the 3rd respondent is only 202 days, I deem it appropriate to condone the delay and direct the 3rd respondent shall consider and pass reasoned orders on Ext.P5 series of 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 for recovery of amounts confirmed against the petitioner by Ext.P1 series of penalty order shall be kept in abeyance till such time as orders are passed by the 3rd

WP(C).No.28241 OF 2019 3 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 3rd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.28241 OF 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORDER IMPOSING PENALTY FOR 2012-13 DATED 18.01.2019 PASSED BY 1ST RESPONDENT U/S.67(1) OF KVAT ACT, WITHOUT INDEPENDENT ENQUIRY. EXHIBIT P1 (a)OF ORDER IMPOSING PENALTY FOR 2013-14 DATED 18.01.2019 PASSED BY 1ST RESPONDENT U/S.67(1) OF KVAT ACT, WITHOUT INDEPENDENT ENQUIRY. EXHIBIT P1 (b)OF ORDER IMPOSING PENALTY FOR 2014-15 DATED 18.01.2019 PASSED BY 1ST RESPONDENT U/S.67(1) OF KVAT ACT, WITHOUT INDEPENDENT ENQUIRY. EXHIBIT P2OF JUDGMENT DATED 24.9.2019 IN WP(C) NO.6532 OF 2019 PASSED BY THIS HON'BLE COURT IN RE-DELEGATING PETITIONER WITH APPELLATE REMEDY, DIRECTING TO KEEP IN ABEYANCE RECOVERY STEPS FOR ONE MONTH AGAINST EXT. P1 TO P1(b) PENALTY IMPOSED U/S.67(1) TO THE KVAT ACT. EXHIBIT P3OF APPEAL 03.10.2019 SUBMITTED BY PETITIONER, AGAINST EXT. P1 PENALTY, BEFORE 3RD RESPONDENT. EXHIBIT P3 (a)OF APPEAL 03.10.2019 SUBMITTED BY PETITIONER, AGAINST EXT. P1(a) PENALTY, BEFORE 3RD RESPONDENT. EXHIBIT P3 (b)OF APPEAL 03.10.2019 SUBMITTED BY PETITIONER, AGAINST EXT. P1(b) PENALTY, BEFORE 3RD RESPONDENT. EXHIBIT P4OF PETITION DATED 3.10.2019, FOR CONDONING DELAY IN FILING EXT.P3 APPEAL, SUBMITTED BEFORE 3RD RESPONDENT. EXHIBIT P4(a)OF PETITION DATED 3.10.2019, FOR CONDONING DELAY IN FILING EXT.P3 (a) APPEAL, SUBMITTED BEFORE 3RD RESPONDENT. EXHIBIT P4(b)OF PETITION DATED 3.10.2019, FOR CONDONING DELAY IN FILING EXT.P3 (b)

WP(C).No.28241 OF 2019 5 APPEAL, SUBMITTED BEFORE 3RD RESPONDENT. EXHIBIT P5OF STAY PETITION DATED 3.10.2019, SUBMITTED BEFORE 3RD RESPONDENT ALONG WITH EXT. P3 APPEAL. EXHIBIT P5(a)OF STAY PETITION DATED 3.10.2019, SUBMITTED BEFORE 3RD RESPONDENT ALONG WITH EXT. P3(a) APPEAL. EXHIBIT P5 (b)OF STAY PETITION DATED 3.10.2019, SUBMITTED BEFORE 3RD RESPONDENT ALONG WITH EXT. P3(b) APPEAL.